As illustrated in Exhibit 2, the change in each component of AOCI is separately presented, as well as the portion of the change attributed to reclassifications
out of AOCI and current period changes in OCI, regardless of the significance of the amount.
Closer to home, anticipating the reclassification
, and supported by strong macro fundamentals, both the UAE and Qatar markets have had a good run
The seminar, attended by more than 100 senior financial executives, provided an overview of the IAS 39 amendments, the reclassification
process and a brief update on the changing IFRS and Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) reporting landscape.
For the year ended December 31, 2002, the revision is a reclassification
of offsetting PG&E NEG revenues and expenses of $467 million, which net to zero and were strictly limited to discontinued operations.
The court acknowledged that, under MACRS, a reclassification
could change not only an asset's recovery period but also its depreciation method.
This exhibit, though, shows the net of tax and reclassifications
2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications
of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No.
to think it can change 21 other countries' points of view on this issue, and it should have not moved forward on these reclassifications
," said Susan Petniunas, spokesperson for the Alliance.
of the SharpSafety and Clinical Care product lines in the United States and Europe from the Medical Devices segment to the Medical Supplies segment;
and adjustments will not impact the Company's total cash flow in any period.
ADP/SIS clients that are DTC participants will now have access to the depository's Domestic Tax Reporting Service (DTax), which provides vital year-end tax reclassification
information to financial institutions, significantly streamlining their 1099 reporting to customers.
If a restatement is required, the Company anticipates promptly filing an amended Form 10-K for the year ended December 31, 2003 to reflect any reclassifications