The GASB met in December 2008 to pursue work on a number of its ongoing technical agenda projects. The board continued work on the recognition and measurement attributes component of its conceptual framework project. The final standard will clarify that, where revenues that pass through a clearing fund prior to ultimately being reported in a special revenue fund, the revenues should be reported in the special revenue fund rather than the clearing fund. The board reviewed its working definition of a public/private partnership to ensure that it was sufficiently clear about the type of transactions that would be subject to the proposed guidance. At its December meeting, the board reviewed a staff analysis of feedback to its request for response (RFR) document, Suggested Guidelines for Volu...
...AICPA omnibus projects. The board reviewed the responses to its ...
... the Court to borrow the encompassing definition of employee benefit plan contained in the Employee.... ERISA's omnibus definition does show, at least, that the term "emp...
FinCEN, after consulting with staffs of various Federal supervisory authorities, is issuing this advance notice of proposed rulemaking (ANPRM) to solicit public comment on a wide range of questions pertaining to the development of a customer due diligence (CDD) regulation that would codify, clarify, consolidate, and strengthen existing CDD regulatory requirements and supervisory expectations, and establish a categorical requirement for financial institutions to identify beneficial ownership of their accountholders, subject to risk-based verification and pursuant to an alternative definition of beneficial ownership as described below.
... instances and account structures (e.g., omnibus accounts or other intermediated accounts), such as...
..., FinCen declined to extend the definition of financial account to include non-U.S. hedge fun... Omnibus Accounts. The preamble to the Regulations clarif...
...Mter Congress enacted the National Parks Omnibus Management Act of 1998, establishing a comprehensi... my view, the National Park Service's definition of "concession contract" to exclude the CDA's prot...
... surgery' that is excluded from the definition of 'medical care' by sec. 213(d)(9)(A), I.R.C., an...See Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508...
...The statutory definition of the term "household," as amended in 1981 and 19... added to the definition by 101(1) of the Omnibus Budget Reconciliation Act of 1981, Pub. L. 97-35, ...
..., FinCen declined to extend the definition of financial account to include non-U.S. hedge fun.... Omnibus Accounts . The preamble to the Regulations clarifi...
Resolving a split in the federal circuits, the Supreme Court has held that a workers' compensation insurer is not entitled to priority status in bankruptcy court for premiums owed by the debtor. The justices voted 6-3 to reverse last year's 1-1-1 holding by the 4th U.S. Circuit Court of Appeals in favor of Zurich American Insurance Co. - a per curiam decision that, while technically unsigned, included two signed concurrences and one signed dissent from the three-judge panel.
... Court acknowledged last week that ERISA's omnibus definition of 'employee welfare benefit plan' is s...
...E. g., Omnibus Crime Control and Safe Streets Act of 1968, 601(b)..., the section of the statute headed "definitions," 18 U.S.C. 1961 (1982 ed. and Supp. V), does not ...
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