deferral

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Related to Deferred expense: Accrued Income
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Deferred Expenses These mainly refer to start-up expenses, currently recognized as deferred expenses in assets in the balance sheet, which do not meet the IFRS definition of an asset.
28 million for income tax for the third quarter of 2014, (includes an accrual of deferred expense tax of Ps.
On that date, Fannie Mae released a statement that the Office of Federal Housing Enterprise Oversight would release a report which stated in relevant part that Fannie Mae: (a) applied accounting methods and practices that do not comply with GAAP in accounting for the enterprise's derivatives transactions and hedging activities; (b) employed an improper "cookie jar" reserve in accounting for amortization of deferred price adjustments under GAAP; (c) tolerated related internal control deficiencies; (d) in at least one instance deferred expenses apparently to achieve bonus compensation targets; and (e) maintained a corporate culture that emphasized stable earnings at the expense of accurate financial disclosures.
60 Non-GAAP diluted net income per share (excluding the impact of stock-based compensation expense, purchase accounting adjustments to write up acquired inventories to fair value, certain other charges and expenses related to acquisitions, costs related to an arbitration concluded in second quarter 2006 and the write-off of previously deferred expenses related to a discontinued acquisition) $ 0.
Non-GAAP results exclude the after tax impact of this stock-based compensation expense, as well as short-term purchase accounting adjustments and certain other charges and expenses related to the acquisition of Axmed and a charge to write-off previously deferred expenses related to an acquisition that the Company stopped pursuing when it signed the agreement to acquire Aircast Incorporated.
The company estimates a cost of $38 million to reactivate and mobilize the rig, comprised of approximately $22 million of period expenses, to be recognized as incurred and largely expected during the second and third quarters of 2006, deferred expenses of $8 million, to be amortized over the two-year contract, and capital expenditures of $8 million, to be depreciated over the remaining useful life of the rig.
the implementation of the IAS 38, pursuant to which the deferred expenses or expenses of any nature whatsoever to amortize may not be recognized in the assets of the balance sheet.
Fannie Mae (1) applied accounting methods and practices that do not comply with GAAP in accounting for the enterprise's derivatives transactions and hedging activities, (2) employed an improper 'cookie jar' reserve in accounting for amortization of deferred price adjustments under GAAP, (3) tolerated related internal control deficiencies, (4) in at least one instance deferred expenses apparently to achieve bonus compensation targets, and (5) maintained a corporate culture that emphasized stable earnings at the expense of accurate financial disclosures.