accounted for


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Related to accounted for: indicated, errand, seek out, passed on
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Those who argue the transfer should be accounted for as a financing transaction believe the removal-of-accounts provision represents a transferor's call option, thereby precluding recognition of the transfer as a sale under paragraph 5a of Statement no.
Such a mismatch arises because financial assets will be accounted for at fair value--they will be marked to market value for every reporting period--as outlined in IAS 32.
And many utilities had accounted for deposits as loans, but had agreed on audit or at Appeals to start reporting the deposits as income.
Accordingly, these leases should be accounted for as capital leases.
96, Treasury Stock Acquisitions Following Consummation of a Business Combination Accounted for as a Pooling of Interests.
The proposed statement would also require that troubled debt restructurings, currently covered by FASB Statement 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, be accounted for at fair value by the creditor at the date of the restructuring.
This also is true for utilities that accounted for nuclear decommissioning costs exclusively as a liability.
In an effort to standardize the accounting for all derivative instruments, the standard requires recognition on the balance sheet at fair value of previously unrecognized derivative instruments, such as interest rate swaps used to hedge historical-cost-based assets and liabilities accounted for using accrual accounting, a step that many non-CPAs find inconsistent and illogical when compared to current practice.

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