The state of Missouri adopted the Missouri Comprehensive
Guidance Program (MCGP) (Gysbers & Henderson, 2000) as its official model in 1984.
In the exposure draft, the FASB called for comprehensive
income to be reported in either one or two statements of financial performance (FASB 1996, para.
Convergent Network Services--Serving the New York Metro area, Convergent primarily focuses on Internet related technologies, and is currently expanding its scope of offerings to include comprehensive
security services such as network firewalls based on SofaWare Safe@ products.
Solution: Remember that a comprehensive
nutritional assessment is not comprehensive
if there are nutritional factors noted on the MDS but not considered in the overall assessment.
The hallmark of the comprehensive
care model is community engagement.
Regardless of the display format chosen, a total for comprehensive
income is required to be displayed in the financial statements.
130 does not apply to companies with no items of other comprehensive
income in any period presented or to not-for-profit organizations that follow the provisions of SFAS No.
Again in 1994, when the interest rate differential between certain large corporate underpayments and corporate overpayments was increased to four and one-half percentage points in the Uruguay Round Agreements Act (the so-called GATT interest rate), Congress urged the Secretary of the Treasury to "implement the most comprehensive
crediting procedures under section 6402 that are consistent with sound administrative practice," adding (in a tone of exasperation that reflects both congressional and taxpayer frustration) that the Secretary "should do so as rapidly as practicable.
As local schools and neighborhoods wrestle with the implications of all this, the result can be more fragmented and marginalized programs, or steps can be taken to weave changes into the fabric of a comprehensive
approach for addressing barriers to development and learning.
Although there has been limited coverage afforded for copyright or trademark infringement under the advertising injury coverage section of standard comprehensive
general liability policies, claims for the misappropriation of trade secrets usually have been denied by insurance companies as outside the scope of coverage.
The purposes of this article are to briefly summarize the major points of SFAS 130, identify the several choices that companies must make in implementing its requirements, and illustrate the standard's possible effects by calculating comprehensive
income for three companies in the auto industry.