generally accepted accounting principles require that the inventory of a company be reported at

2800 results for generally accepted accounting principles require that the inventory of a company be reported at

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  • Liquidity Coverage Ratio: Liquidity Risk Measurement Standards

    The Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (Board), and the Federal Deposit Insurance Corporation (FDIC) are adopting a final rule that implements a quantitative liquidity requirement consistent with the liquidity coverage ratio standard established by the Basel Committee on Banking Supervision (BCBS). The requirement is designed to...

    ... a final rule that implements a ... liquidity requirement consistent with the ... requires a company subject to the rule ..., generally, bank holding ... have been as reported on a covered ...generally accepted accounting principles ... utilizing inventory securities, external ...

  • Application of Certain Title VII Requirements to Security-Based Swap Transactions Connected With a Non-U.S. Person's Dealing Activity That Are Arranged, Negotiated, or Executed by Personnel Located in a U.S. Branch or Office or in a U.S. Branch or Office of an Agent

    The Securities and Exchange Commission (``SEC'' or ``Commission'') is publishing for comment proposed amendments and a re- proposed rule to address the application of certain provisions of the Securities Exchange Act of 1934 (``Exchange Act'') that were added by Subtitle B of Title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act (``Dodd-Frank Act'') to cross-border security-...

    ... context more generally.\4\ On June 25, 2014, we ...') Rules and Core Principles.\37\ Our understanding of ... U.S.-based holding company may engage in dealing ... settlement country reported by the investment adviser ... of single-name CDS accepted for clearing are already ... compensation for inventory risk. In addition to these ... Release but also accounting for security-based swaps ...

  • 2015 Edition Health Information Technology (Health IT) Certification Criteria, 2015 Edition Base Electronic Health Record (EHR) Definition, and ONC Health IT Certification Program Modifications

    This final rule finalizes a new edition of certification criteria (the 2015 Edition health IT certification criteria or ``2015 Edition'') and a new 2015 Edition Base Electronic Health Record (EHR) definition, while also modifying the ONC Health IT Certification Program to make it open and accessible to more types of health IT and health IT that supports various care and practice settings. The 2015

    ... IT and health IT that supports various care ... edition is required for use under these ... D. Principles of Proper Conduct for ...Accounting of Disclosures. ... were generally supportive of ...-wide accepted standard for ... ``Company Name'';. ``What ... patient-reported outcomes to improve ... Measurement Inventory. Response. We ...

  • Prescribing medicine for online pharmacies: an assessment of the law and a proposal to combat illegal drug outlets.

    ... a business plan that would allow him to ... Pharmacy, a company that allowed ... combined, accounting for 20,044 of 36,450 ... ("NABP") reported that 9,830 of the ... consultations require a consumer to fill ... professions' accepted standards. ... courts generally upheld defendants' ... the basic principles of drug regulation is ... and inventory control costs."). . ...

  • Stream Protection Rule

    We, the Office of Surface Mining Reclamation and Enforcement (OSMRE or OSM), are proposing to revise our regulations, based on, among other things, advances in science, to improve the balance between environmental protection and the Nation's need for coal as a source of energy. This proposed rule would better protect streams, fish, wildlife, and related environmental values from the adverse...

    ... area'' and require that each permit ... language principles. ... is the generally-accepted geographical ... quality inventory required under ... acid-base accounting, assessment of the ... risk that the company may cease to exist ... to compare reported data with data ...

  • Medicare Program; Revisions to Payment Policies Under the Physician Fee Schedule, Clinical Laboratory Fee Schedule, Access to Identifiable Data for the Center for Medicare and Medicaid Innovation Models & Other Revisions to Part B for CY 2015

    This major final rule with comment period addresses changes to the physician fee schedule, and other Medicare Part B payment policies to ensure that our payment systems are updated to reflect changes in medical practice and the relative value of services, as well as changes in the statute. See the Table of Contents for a listing of the specific issues addressed in this rule.

    ... to ensure that our payment systems ... requirements in Sec. ... received, generally beginning ... and accounting information for ..., ``Principles and Strategies for ... supply company with certified ... information reported by individual ... order to be accepted by Medicare. However, ... Beck Youth Inventory, SK119 ...

  • "Obtaining" the right result: a novel interpretation of the Computer Fraud and Abuse Act that provides liability for insider theft without overbreadth.

    ... of the firm, required him to keep all ...(9) Aleynikov accepted Teza's offer and set his ... by federal law generally and the CFAA ...: members of a company's management with the ... conducted by accounting and consulting firm KPMG ..., businesses reported that electronic data ..., assets, and inventory. (38) . The firms most ... other legal principles, namely the law of ...

  • Best Interest Contract Exemption

    This document contains an exemption from certain prohibited transactions provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (the Code). The provisions at issue generally prohibit fiduciaries with respect to employee benefit plans and individual retirement accounts (IRAs) from engaging in self-dealing and receiving compensation from third...

    ... at issue generally prohibit fiduciaries ... representatives, that are ERISA or Code ... exemption requires Financial ..., an insurance company, or a broker-dealer. ..., or the principles set forth in the ... in inventory to sell in principal ... has not accepted comments suggesting ... a detailed accounting of the dollars ... fees are not reported in marketing ...

  • Renewables Enhancement and Growth Support Rule

    In this action, the Environmental Protection Agency (EPA) is proposing to update both its renewable fuels and other fuels regulations to reflect changes in the marketplace and to promote the growing use of both ethanol fuels (conventional and advanced) and non- ethanol advanced and cellulosic biofuels. The EPA is proposing to make several changes to the Renewable Fuel Standard (RFS) program...

    ... regulations that would align them with ... requirements for facilities using ... EPA will generally not consider comments ...EPA, ``Inventory of U.S. Greenhouse ... deactivate a company's RFS registration. ...A full accounting of emissions is then ... the EPA had accepted both the ..., the reported items to the EPA, and ...These principles were reaffirmed in ...

  • Occupational Exposure to Beryllium and Beryllium Compounds

    The Occupational Safety and Health Administration (OSHA) proposes to amend its existing exposure limits for occupational exposure in general industry to beryllium and beryllium compounds and promulgate a substance-specific standard for general industry regulating . This document proposes a new permissible exposure limit (PEL), as well as ancillary provisions for employee protection such as...

    ... a lower PEL, that could affect ... service) are accepted during the Docket ... requirements for exposure ... Not reported.. Not reported.. ... these are generally the initial target ...Accounting for the possibility ... in 1995, the company implemented ...: (A) An inventory of operations and job ... accepted principles and conventional ...

  • Pay Ratio Disclosure

    We are proposing amendments to Item 402 of Regulation S-K to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Section 953(b) directs the Commission to amend Item 402 of Regulation S-K to require disclosure of the median of the annual total compensation of all employees of an issuer (excluding the chief executive officer), the annual total compensation of...

    ... S-K to require disclosure of the ... compensation of that issuer's chief ... growth company, as that term is ... discussed generally in Section I.B. and ... set of accounting principles that the ... generally accepted accounting principles ... that is reported or calculated in ... Act inventory reflecting ...

  • Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and Dealers, Attestation Standard No. 2, Review Engagements Regarding Exemption Reports of Brokers and Dealers, and Related Amendments to PCAOB Standards

    ... notice is hereby given that on October 30, 2013, the ... establishes requirements that apply when an auditor ... control would generally be expected to be lower ... investment inventory or transactions related to ... under generally accepted auditing standards ... concepts and principles in the existing attestation ... has reviewed the reported industry classifications in ...

  • Carbon Pollution Emission Guidelines for Existing Stationary Sources: Electric Utility Generating Units

    In this action, the Environmental Protection Agency (EPA) is proposing emission guidelines for states to follow in developing plans to address greenhouse gas emissions from existing fossil fuel-fired electric generating units. Specifically, the EPA is proposing state- specific rate-based goals for carbon dioxide emissions from the power sector, as well as guidelines for states to follow in...

    ... (OMB) is required to make a decision ...Please note that the REAL ID Act, ... are accepted only during the ... pollutant, accounting for nearly ... ES-2 ``Inventory of U.S. Greenhouse ... principles that are key to ... and benefits reported for this action are ... by Operating Company, Plant, Month, and ... regulations generally as the implementing ...

  • Medicare Program; Revisions to Payment Policies Under the Physician Fee Schedule, Clinical Laboratory Fee Schedule, Access to Identifiable Data for the Center for Medicare and Medicaid Innovation Models & Other Revisions to Part B for CY 2015

    This major proposed rule addresses changes to the physician fee schedule, and other Medicare Part B payment policies to ensure that our payment systems are updated to reflect changes in medical practice and the relative value of services, as well as changes in the statute. See the Table of Contents for a listing of the specific issues addressed in this proposed rule.

    ... to ensure that our payment systems ... received, generally beginning ... Requirements for Services ... and accounting information for ..., ``Principles and Strategies for ... supply company with certified. ... information reported by individual ... years and accepted fewer of the ... and an inventory of resources and ...

  • Department of Energy Property Management Regulations

    The Department of Energy (DOE) publishes this interim final rule to amend the to conform to the Federal Property Management Regulation/Federal Management Regulation (FPMR/FMR), to remove out of date government property parameters, and update references. This rule does not alter substantive rights or obligations under current law.

    ... Requirements. A. Review Under ... for assets that are unique to DOE. ... the principles, structures, and ... Act, DOE generally publishes a rule in a ... Financial Accounting Standard Advisory ... has not been reported to the General ... Perpetual inventory records are to be ... generally accepted industrial management ... Company, ICC No. 374.'' In ...

  • Synanon Church v. C.I.R., 060789 FEDTAX, 20015-84

    ..., that petitioner is ... they were required to perform, and were ... on which it reported some of its Adgap ... that a company may benefit from ... salaries generally applied only to ... proper accounting standards. In ... of these principles convinces us that the ..., may be accepted as evidence that the ... inventory and business property ...

  • Illuminating innumeracy.

    ... an open secret that lawyers don't like ... it is well accepted that they are not ... public generally. (15) But the ... principles. I argue that these ..., who later reported that they had ... requirements for contaminant ... an illiquid company. (40) Since a buyer ... a discount accounting for the comparative ... Noah, An Inventory of Mathematical ...

  • Member Business Loans; Commercial Lending

    As part of NCUA's Regulatory Modernization Initiative, the NCUA Board (Board) is amending its member business loans (MBL) rule to provide federally insured credit unions with greater flexibility and individual autonomy in safely and soundly providing commercial and business loans to serve their members. The final amendments modernize the regulatory requirements that govern credit union commercial

    ... requirements that govern credit ... a broad principles-based regulatory ... unions generally have conducted ... with accepted industry practices ... negotiable, inventory, and equipment ... Accepted Accounting Principles (GAAP). ... periodically reported to senior management ... liability company, or limited ...

  • Medicare Program; Revisions to Payment Policies Under the Physician Fee Schedule and Other Revisions to Part B for CY 2016

    This major proposed rule addresses changes to the physician fee schedule, and other Medicare Part B payment policies to ensure that our payment systems are updated to reflect changes in medical practice and the relative value of services, as well as changes in the statute.

    ... to ensure that our payment systems ... received, generally beginning ... Requirements. L. Portable ... supply company with certified. ... services are reported globally in the ... with the principles underlying the PE ... occur if we accepted extensive increases ... and an inventory of resources and ... practices (accounting for approximately ...

  • Sustainable constitutional growth? The "right to farm" and Missouri's review of constitutional amendments.

    ...That agriculture which ... courts generally review ... and time required for producing crops. ...General Accounting Office reported, ... in the company are members of a ...The principles of preemption that ... and Pigs--Inventory: 1982 and 1978, U.S. ... generally accepted scientific principles ...

  • Country-by-Country Reporting

    This document contains final regulations that require annual by certain United States persons that are the ultimate parent entity of a multinational enterprise group. The final regulations affect United States persons that are the ultimate parent entity of a multinational enterprise group that has annual revenue for the preceding annual accounting period of $850,000,000 or more.

    ... regulations that require annual ... annual accounting period of ...generally accepted accounting ..., such as company names, jurisdictions ... and reported in a separate row of ... accounting principles applied from tax ... sales of inventory and property, ...

  • Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2017

    This final rule sets forth payment parameters and provisions related to the risk adjustment, reinsurance, and risk corridors programs; cost-sharing parameters and cost-sharing reductions; and user fees for Federally-facilitated Exchanges. It also provides additional amendments regarding the annual open enrollment period for the individual market for the 2017 and 2018 benefit years; essential...

    ... 144--Requirements Relating to Health ... and Accounting Table. D. Regulatory ... a set of reforms that are making ... Care Act generally requires a health ... have reported to us that they offer ... generally accepted actuarial principles ... insurance company becomes insolvent. ... for inventory valuation and capital ...

  • Oil and Natural Gas Sector: Emission Standards for New, Reconstructed, and Modified Sources

    This action finalizes amendments to the current new source performance standards (NSPS) and establishes new standards. Amendments to the current standards will improve implementation of the current NSPS. The new standards for the oil and natural gas source category set standards for both greenhouse gases (GHGs) and volatile organic compounds (VOC). Except for the implementation improvements, and...

    ..., these requirements do not change the ... Regulations That Significantly Affect ... Emissions Inventory. NEMS National Energy ... country have reported significant concerns ... List generally covers the oil and ... in accounting for ice sheet ... within a company-defined area must be ... reflect principles of Next Generation ... a generally accepted model or calculation ...

  • Promulgation of Air Quality Implementation Plans; Arizona; Regional Haze and Interstate Visibility Transport Federal Implementation Plan

    This final action promulgates a Federal Implementation Plan (FIP) addressing the requirements of the Regional Haze Rule (RHR) and interstate visibility transport for the disapproved portions of Arizona's Regional Haze (RH) State Implementation Plan (SIP) as described in a final rule published in the Federal Register on July 30, 2013. In that action, we partially approved and partially disapproved

    ... the requirements of the Regional Haze ...In that action, we partially ... Cement Company (PCC) Clarkdale Plant ...Generally, documents in the ... Emissions Inventory. (30) The ... data reported to the CAMD for Sundt ... methods of accounting for this variability. ... rule, we accepted the majority of PCC's ... these principles has led to arbitrary ...

  • Inspection of Towing Vessels

    The Coast Guard is establishing safety regulations governing the inspection, standards, and safety management systems of towing vessels. We are taking this action because the Coast Guard and Maritime Transportation Act of 2004 reclassified towing vessels as vessels subject to inspection and authorized the Secretary of the Department of Homeland Security to establish requirements for a safety...

    ... requirements for a safety ... safety system that includes company ... exceptions) generally applies to all ...``Accepted Safety Management ... inventory of items to be ... are reported to the owners, ...Accounting for this phase-in of ... of principles or a guiding ...