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- Accrual
- a charge that has not been paid by the end of an accounting period but must be included in the accounting results for the period. If no invoice has been...
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- MF Global Secures Bank Commitment of $450 Million
- Commitment Marks Final Step in Capital Plan Accrues for Potential CFTC Actions NEW YORK -- MF Global (NYSE: MF), a leading broker of exchange-listed futures and options, today announced that a bank syndicate has committed to provide a $450 million new credit facility. When closed, the new credit...
- Research articles 2008-06-13
- News in brief.
- Green energy finance specialist Impax Asset Management has announced three additions to its portfolio of venture capital investments. Impax has invested nearly GBP12m in New Earth Solutions, Nordic Windpower and Emergya Wind Technologies. The floods throughout summer 2007 have revealed estates, farms and ...
- Research articles 2008-04-01
- Bennett Environmental Inc. Announces End of Current Saint Ambroise Campaign; Accrual Related to US Anti Trust Investigation.
- OAKVILLE, ONTARIO, Mar 27, 2008 Marketwire via COMTEX -- Bennett Environmental Inc. (TSX:BEV) (the "Company" or "BEI") today announced that it will end its current treatment campaign at its Saint Ambroise facility on March 29, 2008. The current campaign started on March 3, 2008 and processed...
- Research articles 2008-03-27
- Sun-Times Media Group Announces Receipt of Notice of Proposed Adjustments from Internal Revenue Service
- CHICAGO -- Sun-Times Media Group, Inc. (NYSE: SVN) today announced that it has received an examination report from the Internal Revenue Service IRS setting forth proposed changes to the Company's U.S. tax returns for 1996 through 2003. The Company intends to request a conference with the Appeals Office of the...
- Research articles 2008-01-23
- Notice 2008-2
- Timing, Character, Source and Other Issues Respecting Prepaid Forward Contracts and Similar Arrangements SECTION 1. PURPOSE The purpose of this notice is to request comments from the public with respect to issues that arise in connection with certain financial transactions frequently referred to in the marketplace as prepaid forward contracts...
- Research articles 2008-01-14
- District court holds that tax accrual workpapers are privileged documents.
- A district court in the First Circuit held that a corporation did not have to turn over tax accrual workpapers to the IRS because the work-product privilege applied to the workpapers. The court also found that the attorney-client and tax-practitioner privileges could have applied to the...
- Research articles 2007-12-01
- Have Recent Financial Reforms Improved Financial Accountability in the Australian Commonwealth Public Sector?
- ABSTRACT Since the early 1990s the Australian Commonwealth public sector has undergone significant financial reforms, due primarily to the current federal Liberal government's drive to improve the financial accountability of the Commonwealth Government. These reforms include the adoption of accrual accounting and budgeting and the development and implementation of an...
- Research articles 2007-08-01
- Last Minute Business Tax Credits and Deductions Can Make a Big Difference to Your 2006 Bottom Line
- JENKINTOWN, Pa. -- Before you sign your final 2006 tax return, one regional accounting firm is advising business owners to ask their tax professionals whether they qualify for some lesser-known, previously-unclaimed business tax credits and deductions. "New IRS regulations, rulings, and court cases are continually being made public, but...
- Research articles 2007-04-03
- FEDERAL TAX
- IRS Details Contract Liability Guidelines for Accrual Basis TaxpayersTaxpayers using the accrual method of accounting face many challenges when determining whether or not a liability meets the "all-events test" and is deductible in a particular year. New Revenue Ruling 2007-3 from the IRS provides significant insight into the agency's view...
- Research articles 2007-04-01
- Latest cash balance ruling bad news for existing plans
- In a setback for employers, a U.S. district court judge ruled that Citigroup's cash balance plan discriminates against older workers. The decision goes against last year's finding by the 7th U.S. Circuit Court of Appeals that IBM's cash balance plan is not age-discriminatory and sets the stage for new lawsuits...
- Research articles 2007-03-01
- The effect of accrual periods on an AHYDO.(applicable high-yield debt obligations)
- In response to the widespread use of high-yield original issue discount OID and paid-in-kind PIK debt in acquisitions, Congress added Sec. 163e(5) and i in 1989. These rules are designed to scale back the issuer's interest deductions on certain debt instruments DI; Congress felt that a...
- Research articles 2006-09-01
- The perfect storm gathers: recent announcements by the IRS coupled with the climate of increased law enforcement call into question continuing vitality of announcement 2002-63 regarding tax accrual workpapers
- Introduction Although the Internal Revenue Service has long since shifted from the friendly and service-oriented approach to a tough guy persona, (1) taxpayers have still taken some solace that they could generally enjoy protection of their tax accrual workpapers. (2) Internal Revenue Announcement 2002-63 stated generally that such papers...
- Research articles 2005-11-01
- Excelligence Learning Corporation Announces Plan to Restate Financial Results and Departure of Chief Financial Officer
- MONTEREY, Calif. -- Excelligence Learning Corporation (Nasdaq:LRNSE) announced today that, on September 7, 2005 and upon the recommendation of management, its Board of Directors concluded that the Company's previously issued financial statements as of and for the year ended December 31, 2004 and the quarter ended March 31, 2005 should...
- Research articles 2005-09-13
- Understanding Research and Development Accounting
- There's more than one way to account for Research and Development (R&D). A business using the accrual method of accounting will treat R&D costs as expenses. A business contracted to undertake R&D for another company might treat it as an operational cost. If that business retains an element of financial...
- Articles 2007-10-02
- Understanding Financial Reporting
- Financial reporting, done annually by private enterprises and quarterly by public companies, offers essential information about the financial health of an organization. Interested parties often use this information to support investing and financing decisions. Companies prepare their reports in an agreed format, including a balance sheet, income statement, cash flow...
- Articles 2007-09-28
- The Sarbanes-Oxley Act and the making of quack corporate governance.
- This Article provides an evaluation of the substantive corporate governance mandates of the Sarbanes-Oxley Act SOX of 2002 that is informed by the relevant empirical accounting and finance literature, and of the political dynamics that produced the mandates. The empirical literature provides a metric for evaluating whether specific provisions can...
- Research articles 2005-05-01
- Understanding Activity Based Costing
- Activity based costing ABC is an accounting technique that aims to clarify exactly how and where a company makes its profit.ABC assigns costs to all the resources needed to carry out a particular business activity. It also accounts for indirect ("soft") operating costs. The result is a fuller financial picture...
- Articles 2007-07-16
- Knowing the Right Time to Recognize Revenue
- Products and services can be sold and marketed in many different ways. Guidance is available about how to recognize revenue record income from the most common types of transaction, but it's not possible to provide for every situation—so considerable professional judgment is needed in the less straightforward cases.What You Need...
- Articles 2007-07-05
- Studies shed light on pension plan contributions.(International)
- Byline: SARAH VEYSEY Two recent studies of large pension plans in the United Kingdom offer wide-ranging insights into their contribution management, accrual structures and debt funding. One study, by London-based research company Incomes Data Service, found that the average annual employer...
- Research articles 2005-01-10
- Governmental Accounting Standards Board Issues Technical Bulletin to Clarify Accounting for Employers' Contributions to Cost-Sharing Pension and OPEB Plans
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB has published a staff Technical Bulletin, Recognition of Pension and Other Postemployment Benefit OPEB Expenditures/Expense and Liabilities by Cost-Sharing Employers. The Technical Bulletin clarifies the application of requirements regarding accounting for employers' contractually required contributions to cost-sharing pension and OPEB plans...
- Research articles 2004-12-30
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