Relevancy

• Returning the Relevancy of the P&L

Profit and loss (P&L) statements have always been significant for most reporting entities as the basis for evaluating the ability to generate future profits. This is evidenced by the various earnings multipliers that are often used in appraising companies and determining acquisition prices. Over the past decades, the accounting profession began to use other comprehensive income (OCI) as a tool for deferring the recognition of certain profits and losses. International Financial Reporting Standards (IFRS) have brought about a new phenomenon: Income and expenses are charged through OCI to equity and are not included in a future P&L. The trend of the IASB's thinking on this conceptual problem is creating a growing gap between IFRS and US GAAP, in contradiction to the convergence pro...

• CPA Journal, The
• Vol. 80 Nbr. 12, December 2010

• The Louisiana 'Explanatory Exception': Faithfulness to Louisiana?s Hearsay Framework or Mere Storytime with the Prosecution?

Introduction - II. Anatomy of an Anecdote: What Is the Explanatory - Exception? - A. The Rule: Hearsay - B. The "Exception": Explanation - C. What It Was and What It Is - D. Scope of the Exception - . Relevancy - . Verbal Statements v. Conduct - . Constitutional Restrictions - . Other Evidentiary Limitations - III. Louisiana’s Application of the Explanatory Exception: - A Tumultuous Tale - A. The Supreme Court Trilogy - B. Too Much Hearsay Relevancy - C. Uncaging of the Beast: Inconsistent Appellate - Application - . Blatant Explanatory Exception Abuse - . Specific Categories of Misuse - IV. Resolving the Plot’s Central Conflict: How to Legally - Apply the Explanatory Exception in Louisiana - A. Return to a Proper Relevancy Analysis - . Explanations of an Officer’s Conduct - . Explan...

• Louisiana Law Review
• Nbr. 71-4, July 2011

• A perspective on audit relevancy: internal auditors can add the most value when they report directly to the board.

COMPANIES ARE INCREASINGLY CHALlenged to grow shareholder value by tackling risks and opportunities at an increasing speed. These risks and opportunit...

• Internal Auditor
• Vol. 67 Nbr. 4, August 2010

• True Relevancy: Who Cares?

A technological shift is underway that advances search quality by leaps and bounds. By leveraging the wealth of information around employees' interactions with content, the searcher is empowered to find precisely the information he needs. This includes the activity around information, as well as the context of the searcher, his role and the application within which he is working. This technological inflection point results in truly relevant search results. The search results provided by this truly relevant approach are orders of magnitude more relevant - and therefore more accurate and usable - than those delivered by most other search technologies. This level of true relevancy can only be obtained by taking into account the following three parameters: 1. Semantic representation of cont...

• Information Today
• Vol. 21 Nbr. 7, July 2004

• IgnitionOne Partners with DataPop to Improve Search Advertising Relevancy.

Combined technologies bring new innovations to search advertising NEW YORK -- IgnitionOne, the first closed-loop Digital Marketing Suite, today anno...

• Business Wire
• September 12, 2011

• Brazil's WTO Challenge to U.S. Cotton Subsidies: The Road to Effective Disciplines of Agricultural Subsidies

Background and relevancy - Lessons learned for future litigation of serious prejudice claims - Conclusion

• Business Law Brief
• Nbr. VI-1, October 2009

• Budget Deal Includes 'Pork,' Rep. Flake Says ; Defense Funding Being Reviewed for Relevancy

Congress' budget deal provides funding for the wars in Afghanistan and Iraq that is larded with pork-barrel projects, a member of the House Appropriations Committee says. There are a number of items [in the war spending measure] that you could only classify as parochial projects or pork," Rep. Jeff Flake told The Washington Times.

• The Washington Times
• April 13, 2011

• Rethinking the post-recession specialty library: in an environment that is information-rich but cash-poor, libraries must establish new relevancy standards to meet the changing needs of their clients.

With the recent onslaught of layoffs and bad economic news, specialty libraries are finding themselves in close proximity to the chopping block. The n...

• Information Outlook
• Vol. 13 Nbr. 4, June 2009

• Pbs President Stressing Relevancy

Perhaps Patricia E. Mitchell sees the light at the end of the tunnel. The Public Broadcasting Service's longtime president and chief executive officer came to the National Press Club yesterday to begin what has been referred to around PBS' Alexandria headquarters as her "relevancy tour. Ms. Mitchell has run PBS for five years. In February, she announced plans to step down from the job - often called the most thankless in broadcasting - when her contract ends in June 2006.

• The Washington Times
• May 25, 2005

• Bar exam relevancy.

I have been following the debate about the passage rates of various groups on the Bar exam. I would like to take a step back and ask some related prel...

• Florida Bar News
• September 15, 2007