assets and liabilities

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7372(b)(1) should not apply, because ABCD assets and liabilities are transferred to more than one partnership.
In which all of the assets and liabilities of the target are acquired by the acquiring corporation, and
As of March 31, 1993, data on assets and liabilities of offshore branches of non-U.
Today's Statement establishes a market-based framework for measuring assets and liabilities at fair value if a particular accounting standard calls for it," said Leslie F.
All of assets and liabilities of Z, the combining entity and sole member of the transferor unit, become the assets and liabilities of one or more members of the transferee unit, which comprises Y, the combining entity and X, a disregarded entity, whose assets are treated as owned by Y for Federal tax purposes; and
Two graphs ("Typical Risk Profile of an Insurer's Assets and Liabilities," and "Typical Risk Profile of an Insurer's Economic Value," page 70) illustrate how a company's economic value changes as interest rates change, where economic value is calculated as the present value of asset and liability cash flows under different interest scenarios.
3) Steps Two and Seven should also be modified to allocate DASTM gains and losses directly to assets and liabilities that are part of an integrated financial transaction.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES include many present value measurements that assign amounts to specific assets and liabilities.
The Exposure Draft rejects the concept of discounting deferred tax assets and liabilities in connection with business combinations.
The use of reasonable estimates is normally acceptable because the assets and obligations shown in the footnote do not have a direct bearing on a company's "real" year-end assets and liabilities.
It is proposed that all assets and liabilities (except "Excluded Liabilities" as defined below) of NQI be assumed by Mr.