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Essentially, IFRS 4 allows insurance contracts to continue to be accounted for under local GAAP methods,"as long as they can be identified as insurance contracts," said Nagari, whose London-based group is developing a "global interpretation" of IFRS, along with PwC's position on the implications of IFRS 4 for insurance contracts.
Further, the taxpayer must attach a statement to the Form 3115, describing all items marked to market that will no longer be accounted for under that method.
399 (1980), the Court of Claims held, per curiam, that "line pack" gas that was needed to pressurize the taxpayer's pipeline, but 80 to 97 percent of which would be lost permanently whenever the pipeline was abandoned, was properly accounted for as a depreciable capital asset, instead of as inventory.
Taken together, and with the exception of money orders, I would conclude that, in general, these kinds of penalty fees have risen sharply over the past few years, and in most cases the rise has been greater than that accounted for by overall inflation.
WALTER SCHUETZE: The SEC has been urging the Financial Accounting Standards Board to require that marketable debt and equity securities be accounted for at fair value or market value in the face of the financial statements.
Statement 154 requires that a change in method of depreciation, amortization, or depletion for long-lived, nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle.
Larceny is therefore not one of employees' favorite illicit methods; it accounted for only 3% of the cases in the study and 1% of the losses.
Compound instruments--Should the fundamental components of some compound instruments be accounted for and displayed separately in the balance sheet?
Certain leases that have been accounted for previously as operating leases should instead be accounted for as capital leases.

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