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In addition, the annual shareholders' meeting resolved, in accordance with the nomination committee's proposal that remuneration to the auditor shall be paid in accordance with approved invoices within the auditor's quotation.
"If the political accordance principle gives the impression that political leaders control the affairs in the country in order to achieve privileges for their parties," she concluded.
GAAP does not prohibit bill-and-hold sales, but certain conditions must be present for the revenue to be in accordance with GAAP.
Subject to paragraph (a) of this section, banking institutions shall account for fees on international loans in accordance with generally accepted accepted accounting principles.
80-155 provided that a profit-sharing plan, stock-bonus plan or MPPP (i.e., a defined-contribution plan) will not satisfy plan-qualification requirements unless all funds are allocated to participants' accounts under the plan in accordance with a definite formula (although certain exceptions are allowed, such as the use of a suspense account in accordance with Sec.
Specifically, tanks must be upgraded by adding an internal lining or by cathodic protection in accordance with a code of practice developed by a nationally recognized association or independent testing laboratory.
Monk: When a nonissuer's financial statements have been audited in accordance with GAAS and PCAOB auditing standards, users of the auditor's report may erroneously believe the entity and the auditor are in compliance with the entire system of PCAOB and SEC regulations--that is, quality control, ethics and independence standards.
Thus, a partnership's allocation of a foreign tax expenditure that does not meet the safe harbor rule, may--in unusual circumstances, such as where there is substantial certainty that U.S partners will deduct, rather than credit, foreign taxes--be in accordance with partners' interests under Sec.
All of the costs properly attributable to software development by the taxpayer are consistently treated as capital expenditures recoverable through deductions for ratable amortization, in accordance with rules similar to those provided by Sec.
(2) Arranging real estate equity financing, and acquiring debt in default, in accordance with section 225.28(b)(2) of Regulation Y (12 C.F.R.
CURRENT TOLF TRANSFORMER 10-11-0,5S / 10P 75/5 U2 or equivalent in accordance with the technical characteristics specified in Appendix No.
Some clients may say they are interested in "some PCAOB procedures" but not in having the audit performed in accordance with "all" PCAOB standards because of the expense and effort required.