2004-34 has greatly expanded the options for recognizing
income from advance payments for goods and services.
In year 4, S2 sells Asset B for $45, recognizing
a $5 loss.
Generally, the criteria for recognizing
income for financial reporting purposes under SAB 101 results in a greater deferral of income recognition than had been previously required.
Boy Scout councils across America have access to a newly revised DVD set of educational programs for youth and parents on personal safety, recognizing
dangerous situations and avoiding becoming victims.
A standard has finally been adopted for measuring and recognizing
deferred income taxes.
The Bridges to Excellence coalition is a not-for-profit organization created to encourage significant leaps in the quality of care by recognizing
and rewarding health care providers who demonstrate that they deliver safe, timely, effective, efficient and patient-centered care.
For example, the issuance and exercise of an option generally do not immediately result in the partnership, the existing partners or the option holder recognizing
income or loss.
91-9, Revenue and Expense Recognition for Freight Ser vices in Process, the EITF reached a consensus that proscribes freight carriers of all types from recognizing
revenue upon receipt of freight from the shipper.
Established by Congress in 1980, the National Medal of Technology represents the nation's highest award for innovation, recognizing
the significant contributions that America's leading innovators make to the nation's economic strength and technology advancements.
If Chuck wishes to avoid recognizing
gain on the liquidation of his partnership interest in Royal Monarch Company, the tax adviser should counsel against distributing all 300 shares of the partnership's IBN-TELco stock to Chuck.
96 in an effort to reduce its complexity and address concerns about the criteria for recognizing
and measuring deferred tax assets, explained FASB practice fellow John Gribble.
The Disease Management Association of America (DMAA) has named American Healthways (NASDAQ: AMHC) the recipient of the 2005 Comprehensive Disease Management Company Leadership Award, recognizing
the organization for its role in furthering the industry through leadership and innovation.