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- Who Said Retirement Is Easy?: FASB Proposes to Interpret Asset Retirement Accounting
- On June 17, 2004, FASB issued for comment a Proposed Interpretation of FASB Statement No. 143, Accounting for Asset Retirement Obligations. FASB Statement No. 143 requires entities to record a liability for legal obligations stemming from the eventual retirement of a tangible long-lived asset. Essentially FASB believes that no tangible...
- White papers 2004-07-06
Additional Resources
- "As a practical matter, states and applicants frequently work together to modify projects during the six month time period. Mississippi's proposed interpretation could greatly reduce the incentive for applicants to work with the federal permitting ag
- "As a practical matter, states and applicants frequently work together to modify projects during the six month time period. Mississippi's proposed interpretation could greatly reduce the incentive for applicants to work with the federal permitting agency and the state," said NOAA. (The case is: In Re:...
- Research articles 2005-05-01
- American Bar Association proposes interpretation of bar passage
- The American Bar Association Section of Legal Education and Admissions to the Bar published a proposed interpretation of ABA Standards for Approval of Law Schools defining how law schools must comply with a requirement that they prepare graduates to pass the bar examination.
- Research articles 2007-06-26
- Comment: exposure draft proposed Interpretation 102-7
- The comment period is open for two proposals from the AICPA Professional Ethics Executive Committee: Interpretation 102-7, Other Considerations: Meeting the Objectives of the Fundamental Principles, under Rule 102, Integrity and Objectivity [ET sec. 102.01], of the AICPA Code of Professional Conduct the Code, and Framework for Meeting the Objectives...
- Research articles 2007-07-01
- New rules proposed for special purpose entities - FASB News - Financial Accounting Standards Board - Brief Article
- FASB has issued an exposure draft that establishes accounting guidance for consolidation of special-purpose entities. The proposed interpretation, Consolidation of Certain Special-Purpose Entities, will apply to any business enterprise--public or private--that has an ownership interest, contractual relationship or other business relationship with an SPE. The proposed guidance would not apply...
- Research articles 2002-08-01
- FRB Proposes Interpretation and Issues Guidance Regarding Anti-Tying Rules Expanding "Traditional Bank Product" Exception.
- The FRB proposed the adoption of an interpretation (the "FRB Interpretation") of the anti-tying restrictions of Section 106 of the Bank Holding Company Act ("Section 106") and issued related supervisory guidance clarifying (1) the scope and purposes of Se The FRB proposed the adoption of...
- Research articles 2003-09-03
- Summary of decisions reached at the December 17, 2003 board meeting regarding FASB Interpretation No. 46, Consolidation of Variable Interest Entities.(FASB/GASB)
- The Financial Accounting Standards Board considered comments received on the Exposure Draft of the Proposed Modification of FASB Interpretation No. 46, Consolidation of Variable Interest Entities, and redeliberated certain proposed modifications. The Financial Accounting Standards Board considered comments received on the Exposure Draft...
- Research articles 2004-01-01
- FASB proposes SPE guidance. (accounting and auditing report)
- The FASB has issued an exposure draft of a proposed interpretation that establishes accounting guidance for consolidation of special-purpose entities SPEs. Consolidation of Certain Special-Purpose Entities will apply to any business enterprise, both pub The FASB has issued an exposure draft of a proposed interpretation...
- Research articles 2002-08-01
- FASB Releases Proposal on Uncertain Tax Positions
- In step with its effort to improve the quality of financial reporting, the Financial Accounting Standards Board has published an exposure draft of a proposed Interpretation, Accounting for Uncertain Tax Positions. The exposure draft seeks to reduce the siIn step with its effort to improve the quality of financial reporting,...
- Research articles 2005-09-01
- FASB exposure draft on uncertain tax positions.
- On July 14, 2005, the Financial Accounting Standards Board FASB issued an exposure draft of a proposed interpretation of FASB Statement No. 109, Accounting for Income Taxes, addressing "Accounting for Uncertain Tax Positions." (1) This in On July 14, 2005, the Financial Accounting Standards Board FASB...
- Research articles 2005-10-01
- Narrow Interpretation of 55-and-Older Exemption
- A proposed rule published in the July 7 Federal Register (59 FR 34902) provides a narrow interpretation of the 55-and-older exemption from the Fair Housing Act ban on discrimination due to familial status. The proposed rule would implement a provision in the Housing and Community Development...
- Research articles 1994-11-01
- Changes to variable interest entities guidance
- The FASB has issued a proposed interpretation to clarify some of the provisions of Interpretation No. 46, Consolidation of Variable Interest Entities, and to exempt certain entities from its requirements. The proposal is in response to input received from constituents who complained of its complexity and overly broad application. ...
- Research articles 2003-12-01
- OSHA Reform Bills Proposed
- The bills would increase the number of OSHRC members; award attorney fees to employers who successfully challenge OSHA citations; and ensure that courts adhere to OSHRC's interpretation of OSHA standards.The bills would increase the number of OSHRC members; award attorney fees to employers who successfully challenge OSHA citations; and ensure...
- Research articles 2005-04-01
- Changes to Accounting for Income Taxes May Have Significant Impact
- FASB's exposure draft on accounting for uncertain tax positions may cause companies to record increased tax expense. In July the Financial Accounting Standards Board FASB issued the exposure draft Accounting for Uncertain Tax Positions: an Interpretation of FASB Statement No. 109. This proposed interpretation is of great interest...
- Research articles 2005-11-01
- The Financial Accounting Standards Board Issues Proposal on Accounting for Uncertain Tax Positions; Exposure Draft Seeks to Reduce Widespread Diversity In Accounting for Income Taxes
- NORWALK, Conn. -- In step with its effort to improve the quality of financial reporting, the Financial Accounting Standards Board FASB today published an Exposure Draft of a proposed Interpretation, Accounting for Uncertain Tax Positions. The Exposure Draft seeks to reduce the significant diversity in practice associated with recognition and...
- Research articles 2005-07-14
- FASB proposed interpretation on accounting for guarantees and indemnities: What does it mean for leasing transactions?
- Financial Watch
- Research articles 2002-08-01
- FASB Proposes Delay of Interpretation 48 for Nonpublic Enterprises
- Comments on proposed deferral due on January 18th
- Research articles 2008-01-08
- Proposal on Accounting for Uncertain Tax Positions
- FASB has published an exposure draft of a proposed interpretation, Accounting for Uncertain Tax Positions, aimed at unifying diverse methods associated with recognition and measurements in accounting for income taxes. The draft requires that a tax position meet a "probable recognition threshold" for the benefit of an uncertain tax...
- Research articles 2005-09-01
- Backers, opponents debate impact of proposed utility payment bill.
- By Stephanie Waite, Beaver County Times, Pa. Knight Ridder/Tribune Business News Nov. 15--Like an abstract painting, state Senate Bill 689 is open to widely different interpretation. Is it a necessary means of stopping deadbeats who avoid paying utility bills,...
- Research articles 2004-11-15
- Constitutional interpretation bill dies in the Senate.
- A proposed constitutional amendment directing how the Florida Constitution should be interpreted died in the Florida Legislature after a Senate committee failed to take it up. The item had made it on the agenda of the last meeting of the Senate Judiciary Committee on...
- Research articles 2006-05-15
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