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

2621 results for generally accepted accounting principles require that the inventory of a company be reported at

  • vLex Rating
  • Can the Income Tax Be Saved? The Promise and Pitfalls of Adopting Worldwide Formulary Apportionment

    Recent economic developments, particularly the globalization of capital markets, has made enforcement of national income taxes increasingly difficult. These enforcement issues go beyond mere tax competition for real economic activities. Because of the ease of shifting income even in the absence of a shift in real economic activity, nations find it difficult to collect taxes on income that could...

    ... taxes on income that could not be earned ... permit or require "combined reporting" ... taxpayer generally must have an office ... example, a company, P, that makes ..., and S3 are accepted as legitimate for ... that, once reported, the foreign source ... in accounting among countries . . . ...'s length principles. Although one ... of the inventory until immediately ...

  • Expanding the Economic and Innovation Opportunities of Spectrum Through Incentive Auctions

    In this document the Commission adopts rules to implement the broadcast television spectrum incentive auction. Our central objective in designing this incentive auction is to harness the economics of demand for spectrum in order to allow market forces to determine its highest and best use, which will benefit consumers of telecommunications services.

    ... requirements that are not ... band plan generally has nationally ... general principles of nesting within EAs ... had its bid accepted. Final channel ... license inventory for bidding in the ..., joint-stock company, trust, or ... expenses reported on the estimated cost ...Final Accounting Stage. Any entities ...

  • Accidental Release Prevention Requirements: Risk Management Programs Under the Clean Air Act, Section 112(r)(7)

    The Environmental Protection Agency (EPA), in response to Executive Order 13650, requests comment on potential revisions to its Risk Management Program regulations and related programs. In this Request for Information (RFI), the Agency asks for information and data on specific regulatory elements and process safety management approaches, the public and environmental health and safety risks they...

    ... are only accepted during the docket's ... The EPA's policy is that all comments received ... Recognized and Generally Accepted Good ... chemical inventory reporting requirements ... Sierra Chemical Company's Kean Canyon explosives ... have been reported in RMPs submitted to ... the four IST principles: Minimization, ... evacuations/accounting for personnel, etc? What ...

  • Excess Uranium Management: Secretarial Determination of No Adverse Impact on the Domestic Uranium Mining, Conversion, and Enrichment Industries

    On May 1, 2015, the Secretary of Energy issued a determination (``Secretarial Determination'') covering continued transfers of uranium for cleanup services at the Portsmouth Gaseous Diffusion Plant and for down-blending of highly-enriched uranium to low-enriched uranium. The Secretarial Determination covers transfers of up to the equivalent of 2,500 metric tons of natural uranium (``MTU'') per...

    ... determined that these transfers will ... uranium inventory has been to enter ..., the requirements of the USEC ... certain principles for managing the ...DOE accepted title to 8,582 MTU of ... use is generally termed ``primary ... the mining company. The uranium ... other.\16\ Accounting mechanisms allow the ..., Cameco has reported that the price ...

  • Statement on auditing standards - special considerations - audits of single financial statements and specific elements, accounts, or items of a financial statement.

    ...Requirements . Considerations When ... considerations that may be relevant in ... applying generally accepted auditing ... accounting policies and other ... being reported on rather than for ... Accounting Principles (Ref: par. A22-A24) . ..., inventory and payables, and ... sheet of ABC Company as of December 31, ...

  • Standards of Performance for Greenhouse Gas Emissions From New Stationary Sources: Electric Utility Generating Units

    On April 13, 2012, the EPA proposed a new source performance standard for emissions of carbon dioxide for new affected fossil fuel- fired electric utility generating units. The EPA received more than 2.5 million comments on the proposed rule. After consideration of information provided in those comments, as well as consideration of continuing changes in the electricity sector, the EPA determined...

    ... EPA determined that revisions in its ... (OMB) is required to make a decision ... are accepted only during the ... on Southern Company's Kemper County ... scenarios generally associated with both ... in accounting for ice sheet ... national inventory of GHGs. The EPA ... are not reported in the energy sector, ... the same principles, concerns, and ...

  • Greenhouse Gas Reporting Rule: 2014 Revisions and Confidentiality Determinations for Petroleum and Natural Gas Systems

    The Environmental Protection Agency (EPA) is finalizing revisions and confidentiality determinations for the petroleum and natural gas systems source category and the general provisions of the Greenhouse Gas Reporting Rule. These revisions include changes to certain calculation methods, amendments to certain monitoring and data reporting requirements, clarification of certain terms and...

    ... requirements, clarification of ... editorial errors that have been identified ...Chapter 5, generally provides that rules ... against principles of fundamental ... data to be reported. Section II of this ... use in the Inventory of U.S. Greenhouse ... have existing company algorithms and ... is generally accepted as the period during ... year, accounting for time the ...

  • Masters Pharmaceuticals, Inc.; Decision and Order

    ..., on the ground that its ``continued ... as required under the Controlled ..., see generally ALJ Exs. 5-11, the ... year and has reported hundreds of ... the pharmacy accepted insurance and ... the principles of equitable ... by a company other than the ... substances inventory.'' Id. at 30. The ... mg dosage accounting for 58,600 du, and ...

  • Annual Workplace Class Action Litigation Report: Significant State Law Class Action Rulings

    Seyfarth Shaw's Annual Workplace Class Action Litigation Report analyzes the leading class action and collective action decisions of 2007 involving claims against employers brought in federal courts under Title VII of the Civil Rights of 1964 ("Title VII"), the Age Discrimination in Employment Act ("ADEA"), the Fair Labor Standards Act ("FLSA"), the Employee...

    ... conclusion is that employment law class ... in multiple company facilities on a ... specific requirements regarding the ... that is generally less lucrative to ... analyzes reported class action rulings ... Court accepted the case for review. ..., inventory, and customer issues. ..., by "usual accounting principles," derived ...

  • Biorefinery, Renewable Chemical, and Biobased Product Manufacturing Assistance Program

    The Rural Business-Cooperative Service (Agency) is publishing this interim final rule for the (the Program), formerly the Biorefinery Assistance Program, incorporating changes required in the Agricultural Act of 2014 (2014 Farm Bill) and addressing comments received on the interim final rule published on February 14, 2011 (76 FR 8404). This interim final rule establishes provisions for the loan...

    ... changes required in the Agricultural ... as: Technology that is being adopted in a ..., or the principles set forth in this EO. ... Development generally must prepare a ... have been reported, and Findings of No ... on Borrower inventory and accounts ... Generally Accepted Accounting Principles ... surety company holding a certificate ...

  • Hanesbrands Reports Fourth-Quarter 2012 Financial Results and Provides Fiscal 2013 Guidance

    Reflecting Strong Second-Half Momentum, Fourth-Quarter Net Sales Increased 5 Percent to $1.15 Billion, Adjusted EPS from Continuing Operations More Than Doubled to $1.07, and Free Cash Flow Totaled $228 Million For 2013, Hanes Expects Net Sales of Approximately $4.6 Billion, EPS of $3.25 to $3.40, Free Cash Flow of $350 Million to $450 Million, and Further Debt Reduction of $250 Million

    ..., today reported growth in net sales ... expenses that reduced EPS by $0.30. Each of the company's business segments ... on reducing inventory resulted in record ... with generally accepted accounting ...-service requirements and other ...

  • Gender violence and work: reckoning with the boundaries of sex discrimination law.

    ...that Hossack was ... that requires employers to engage ... and accounting for this nuanced ...-making, and generally operate ... homicides reportedly were the result of ... at the same company. Company officials ... Court easily accepted that forcing ... PREVENTION, INVENTORY OF WORKPLACE ... First Principles, 31 SAN DIEGO L. REV. ...

  • Sen. Orrin G. Hatch, Holds a Hearing On the Internal Revenue Service Operations and the President's Budget for Fiscal Year 2016

    ... Does that sound familiar?. In ... of basic principles the agency must ... America's accounting department -- the ... of Palmieri Company. Mr. Koskinen ...We've accepted more than 16 million ... ability to require minimum standards of ... reduce the inventory of taxpayer ... is not being reported. So how do you decide ... code, which generally prohibits the release ...

  • Defense Materiel Disposition

    This interim final rule prescribes uniform procedures for the disposition of DoD personal property and establishes the sequence of processes for disposition of personal property of the DoD Components. Subpart A implements the statutory authority and regulations under which DoD personal property disposal takes place, as well as the scope and applicability for the program; defines the...

    ..., it is essential that DoD issuances remain ... attention and require specific disposal ... from DoD inventory. b. Cost ...(individual or company) who is submitting a ... regulation, accepted by a person for ... property accounting management data ...Generally, such determinations ..., and reported as excess to the GSA. ..., the same principles apply. Scrap ...

  • Riverbed Technology Reports Record Third Quarter 2012 Revenue and Profits

    Revenue grows 10% sequentially and 15% over prior year Cash and investments exceed $670 million

    ... performance company, today reported ...)), the software that powers the ... testing requirements of the Joint ... with Generally Accepted Accounting ...(4) The inventory fair value adjustment ...

  • Phosphoric Acid Manufacturing and Phosphate Fertilizer Production RTR and Standards of Performance for Phosphate Processing

    The Environmental Protection Agency (EPA) is proposing amendments to the National Emission Standards for Hazardous Air Pollutants for the Phosphoric Acid Manufacturing and Phosphate Fertilizer Production source categories and to new source performance standards (NSPS) for several phosphate processing categories. The proposed amendments address the results of the residual risk and technology...

    ... conducted as required under the Clean Air ... and is proposing that no revisions to the ... are only accepted during the Docket's ... Emissions Inventory. NESHAP National ... ``EPA will generally presume that if the ..., and one company uses a solvent ..., accounting for approximately 98 ...) emissions reported from these facilities ... Assessment Principles and Practices, ...

  • Defense Materiel Disposition

    This final rule prescribes uniform procedures for the disposition of DoD personal property and establishes the sequence of processes for disposition of personal property of the DoD Components. Subpart A implements the statutory authority and regulations under which DoD personal property disposal takes place, as well as the scope and applicability for the program; defines the responsibilities of...

    ... Action Will Meet That Need. The purpose ... Act requirements in 42 U.S.C. 6901 et ... property in inventory which provides ... regulation, accepted by a person for ... property accounting management data ...Generally, such determinations ..., and reported as excess to the GSA. ..., the same principles apply. Scrap ... personal or company check for amounts ...

  • Introduction to the Unified Agenda of Federal Regulatory and Deregulatory Actions

    The Regulatory Flexibility Act requires that agencies publish semiannual regulatory agendas in the Federal Register describing regulatory actions they are developing that may have a significant economic impact on a substantial number of small entities (5 U.S.C. 602). Executive Order 12866 ``Regulatory Planning and Review,'' signed September 30, 1993 (58 FR 51735), and incorporated in Executive...

    ... Act requires that agencies publish ... the principles, structures, and ... rulemakings reported during the ... but will generally have different ...Each company will require DoD ... the current inventory of all U.S. homes for ...DHS accepted public comments ... accounting and. ...

  • Electronic Logging Devices and Hours of Service Supporting Documents

    The Federal Motor Carrier Safety Administration (FMCSA) amends the Federal Motor Carrier Safety Regulations (FMCSRs) to establish: Minimum performance and design standards for hours-of-service (HOS) electronic logging devices (ELDs); requirements for the mandatory use of these devices by drivers currently required to prepare HOS records of duty status (RODS); requirements concerning HOS...

    ... (ELDs); requirements for the mandatory use ... Proposals That Are Not Included in ... whether reported. ..., the Agency generally does not address ... Trucking Company (Klapec), and the ... used CMV inventory in intra- or ... accurate accounting of the duty status ... with the principles and criteria in E.O. ..., entered or accepted by the driver, ...

  • Endangered and Threatened Wildlife and Plants; Designation of Critical Habitat for Jaguar

    We, the U.S. Fish and Wildlife Service (Service), designate critical habitat for the jaguar (Panthera onca) under the Endangered Species Act, as amended. In total, approximately 309,263 hectares (764,207 acres) in Pima, Santa Cruz, and Cochise Counties, Arizona, and Hidalgo County, New Mexico, fall within the boundaries of the critical habitat designation. This designation fulfills our...

    ... documentation that we considered in this ... species requires critical habitat to ... of the six) generally concurred with our ... reviewed and accepted by the Arizona Game ... traps, reported one jaguar in ... for future inventory protocols on the ... biology principles. We received ... Project, accounting for costs of ... of each company's annual revenues. ...

  • Seachange International Reports Third Quarter and Nine Month Fiscal 2013 Results

    -- Revenue of $39.2 Million at High End of Guidance -- Non-GAAP EPS Exceeds High End of Guidance by 33%

    ..., today reported revenue of $39.2 ...The Company posted U.S. GAAP net ... related to inventory write-downs, ...We anticipate that our full year fiscal ...Generally Accepted Accounting ... of items required by U.S. GAAP. ...

  • Clearon Corp. v. United States, 082015 USCIT, 13-00073

    ... and the basis of that remand is presumed. ... intra-company transportation costs; ...It generally selects a surrogate ... data that it requires in order to make a ... volumes" reported in the Indian GTA ... Accounting for Labor in the SG&A ...' generally accepted accounting ... accounting principles pursuant to 19 U.S.C. ... and inventory carrying values for ...

  • Energy Conservation Program: Energy Conservation Standards for Commercial and Industrial Electric Motors

    The Energy Policy and Conservation Act of 1975 (EPCA), as amended, prescribes energy conservation standards for various consumer products and certain commercial and industrial equipment, including commercial and industrial electric motors. EPCA also requires the U.S. Department of Energy (DOE) to determine whether more-stringent, amended standards would be technologically feasible and...

    ...EPCA also requires the U.S. Department ... electric motors that DOE has not ... case, which generally represents current ... Company or organization ... industry-accepted definitions. For such ...The study reported that continued ... the same inventory as used for NEMA ... standard accounting principles and to ...

  • Energy Conservation Program: Energy Conservation Standards for Pumps

    The Energy Policy and Conservation Act of 1975 (EPCA), as amended, sets forth a variety of provisions designed to improve energy efficiency. Part C of Title III, which for editorial reasons was re- designated as Part A-1 upon incorporation into the U.S. Code, establishes the ``Energy Conservation Program for Certain Industrial Equipment.'' The covered equipment includes pumps. In this document,...

    ... requirements contained in this ... information that is exempt from public ... case, which generally represents current ... stakeholders reported on a tentative path ... Company, San Diego Gas &. ... considered accounting for shipping costs in ... accounting principles and compares changes .../inventory/ghg-emissions.html. ... will not be accepted for building entry ...

  • Correcting and Replacing Molina Healthcare Reports Fourth Quarter and Year-End 2012 Results

    Molina Healthcare, Inc. Juan Jose Orellana, 562-435-3666, ext. 111143

    ...: MOH) today reported its financial results ... to the Company's Missouri health ... demonstrated that we can reach fair ... revenue or accounting estimates which ...-- changes generally affecting the managed ...generally accepted accounting ... claims in inventory at end of year__ ...