fasb inventory reserve
312 results for fasb inventory reserve
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Who owns human capital?
...) The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board ... asset" (i.e., rights in a secondary reserve fund), and were therefore, not ordinary); .... For example, the creation of a new inventory system might involve the efforts of many ...
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Tax compliance after M&As: Elections, carryovers, and debt offer plenty of issues to track following either a stock or an asset deal.
... company's financial statements apply FASB Accounting Standards Codification (ASC) Topic ... items such as accounts receivable, inventory, or deferred revenue may be revalued for Topic ..." in a bad debt, unpaid compensation, or a reserve). The nondeducted liabilities should be tracked ...
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Teck Reports Unaudited Second Quarter Results for 2015.
...(8. ). Operating costs. 58. Coal inventory write-down. (1. ). Net increase . 12 . As ... access to over 30 million tonnes of reserves as part of our current life of mine plan. ... the Financial Accounting Standards Board (FASB) completed their joint project to clarify the ...
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120 T.C. 174 (T.C. 2003), 5759-95, Bank One Corp. v. Commissioner of Internal Revenue
...Federal Reserve Board (FRB). At all relevant times, including at ...Relevant Standards of the FASB . . 1. The FASB and GAAP. . ... FNBC to inspect and audit its books, inventory, and accounts; (2) certain levels of tangible net ...
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Post-implementation review of FIN 48.
... with the FAF's post-implementation review of FASB Interpretation No. 48. The comments, which took ... issuers were required to analyze and inventory every material tax position-whether claimed or ... accuracy and reliability of reported tax reserves. In TEI's view, the best measure of the ...
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399 F.3d 651 (6th Cir. 2005), 03-5505, City of Monroe Employees Retirement System v. Bridgestone Corp.
...5 ("FASB 5"), "requires that loss be accrued whenever it ... tires on unsold Explorers in dealers' inventory at that time. The recall specifically designated ... has cautioned that " [g]reat care and reserve should be exercised when extending our notions ...
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Agency Information Collection Activities: Announcement of Board Approval Under Delegated Authority and Submission to OMB
...FEDERAL RESERVE SYSTEM. Agency Information Collection Activities: ... are incorporated into the official OMB inventory of currently approved collections of information. ... if the Financial Accounting Standards Board (FASB) changes the accounting standards applicable to ...
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Must LIFO go to make way for IFRS?
... and actions on the part of the SEC and FASB, it is virtually certain that some form of ... do not allow for the use of the LIFO inventory method, jeopardizing its use for U.S. tax ...' 2007 annual report disclosed a LIFO reserve of $170 million as of December 31, 2007. (17) ...
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Teck Reports Unaudited Third Quarter Results for 2014.
...(49. ). Operating costs. 3. Coal inventory write-down. (22. ). Net decrease . (230 . ) . As ..., market competition, the accuracy of our reserve estimates (including with respect to size, grade ... the Financial Accounting Standards Board ("FASB") completed its joint project to clarify the ...
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Teck Reports Unaudited Second Quarter Results for 2014.
...40. Operating costs. (12. ). Coal inventory write-down. (14. ). Increase (decrease) . (244 . ... mine sequencing, returning to more normal reserve grades. Molybdenum production declined by 13% to ... the Financial Accounting Standards Board ("FASB") completed its joint project to clarify the ...
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Part II
...(``FASB'') and the International Accounting Standards ...Specifically, the Staff will:. Inventory areas in which IFRS does not provide guidance or ...Board of Governors of the Federal Reserve System, Federal Deposit. Insurance Corporation, ...
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Agency Information Collection Activities; Proposals, Submissions, and Approvals: Announcement of Board Approval Under Delegated Authority and Submission to OMB; Correction
... DOCID:fr01mr10-79 . FEDERAL RESERVE SYSTEM. Agency Information Collection Activities: ... are incorporated into the official OMB inventory of currently approved collections of information. ... to Financial Accounting Standards Board (FASB). Interpretation No. 46(R), amends FASB ...
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Proposed Agency Information Collection Activities; Comment Request
...FEDERAL RESERVE SYSTEM. Proposed Agency Information Collection ... are incorporated into the official OMB inventory of currently approved collections of information. ..., the Financial Accounting Standards Board (FASB) published Accounting Standards Update No. ...
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Superior Plus Corp. Announces 2013 Annual and Fourth Quarter Results.
...5.7. Consulting. 1.3 . -. 1.3 . -. Inventory write-down. 3.6 . -. 3.6 . -. 14.2 . 4.0. 15.3 . ... the Financial Accounting Standards Board (FASB) to IFRS 7 require quantitative and qualitative ...The reserve is reviewed monthly to ensure that it is ...
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Agency Information Collection Activities; Proposals, Submissions, and Approvals
... DOCID:fr13no08-39 . FEDERAL RESERVE SYSTEM. Proposed Agency Information Collection ... are incorporated into the official OMB inventory of currently approved collections of information. ..., the Financial Accounting Standards Board (FASB) issued Statement No. 160, Noncontrolling ...
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Agency information collection activities; proposals, submissions, and approvals,
...[DOCID:fr26mr07-50]. FEDERAL RESERVE SYSTEM. Agency Information Collection Activities: ... are incorporated into the official OMB inventory of currently approved collections of information. ..., the Financial Accounting Standards Board (FASB) issued Statement No. 157, Fair Value ...
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Business and Financial Disclosure Required by Regulation S-K
... as well as supervision by the Federal Reserve Board, while registrants with a material amount ... the Financial Accounting Standards Board (``FASB'') believes is appropriate.\293\. ... Help Users Interpret Disproportionate Inventory Increases?, 85 Acct. Rev. 1411, 1411-1440 (2010) ...
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Asset-based financing basics: what CPAs need to know about using asset-based lending and factoring as alternatives to traditional bank financing.
.... * Eligible inventory includes finished goods and marketable raw ... factoring transaction: the advance, the reserve and the fee. The advance is a percentage of the ... be determined by following the provisions of FASB Accounting Standards Codification (ASC) Section ...
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Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships with, Hedge Funds and Private Equity Funds
... by the Board of Governors of the Federal Reserve System (the ``Board'') to engage in proprietary ...`Financial Exposure'' and ``Market-Maker Inventory''. iii. Routinely Standing Ready to Buy and ... a safe harbor for positions that satisfy FASB ASC Topic 815 (formerly FAS 133) hedging ...
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Agency Information Collection Activities; Proposals, Submissions, and Approvals
... DOCID:fr27fe08-50 . FEDERAL RESERVE SYSTEM. Agency Information Collection Activities: ... are incorporated into the official OMB inventory of currently approved collections of information. ...(FASB) issued Statement No. 159, The Fair Value Option ...
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Agency Information Collection Activities: Announcement of Board Approval Under Delegated Authority and Submission to OMB; Capital Plans; Final Agency Information Collection Activities
...FEDERAL RESERVE SYSTEM. Agency Information Collection Activities: ... are incorporated into the official OMB inventory of currently approved collections of information. ... \3\ ASC 310-30 is the new FASB codification for SOP 03-3. \4\ Other includes ...
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Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds
...Board of Governors of the Federal Reserve System. ...`Financial Exposure'' and ``Market-Maker Inventory''. iii. Routinely Standing Ready To Buy and ... a safe harbor for positions that satisfy FASB ASC Topic 815 (formerly FAS 133) hedging ...
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Agency information collection activities; proposals, submissions, and approvals; correction,
...[DOCID:fr22ja07-66]. FEDERAL RESERVE SYSTEM. Proposed Agency Information Collection ... are incorporated into the official OMB inventory of currently approved collections of information. ..., the Financial Accounting Standards Board (FASB) issued Statement No. 157, Fair Value ...
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Agency information collection activities; proposals, submissions, and approvals,
...[DOCID:fr11ja07-44]. FEDERAL RESERVE SYSTEM. Proposed Agency Information Collection ... are incorporated into the official OMB inventory of currently approved collections of information. ..., the Financial Accounting Standards Board (FASB) issued Statement No. 157, Fair Value ...