Also found in: Dictionary, Thesaurus, Acronyms, Wikipedia.
References in periodicals archive ?
By operation of the basis adjustments required under the consolidated return regulations, P's basis in the S stock will be decreased again by the $30 loss, thus creating a future, artificial $30 gain on the sale of the S stock.
i) The appropriate authorities in the home country of the foreign bank are actively working to establish arrangements for the consolidated supervision of such bank; and
Those entities that must use IAS for consolidated accounts will be forced to use IAS for subsidiary consolidation reporting accounts (as opposed to statutory accounts), since the subsidiary IAS accounts are a prerequisite to consolidating such accounts.
Libraries in Consolidated Environments Need Better Monitoring and Alerting
Of course, the amount you pay back over time will depend on the interest rate you receive on the consolidated loan.
United had argued that the consolidated return regulations under IRC section 1502 supported its position.
Depending upon the structure of the investee, things like working capital numbers and debt-to-equity numbers look worse when consolidated.
A [nursing facility] will be hard-pressed to develop expertise in every Part B service or item it is responsible to provide and bill for under consolidated billing," observes Bill Blanchfill, chief compliance officer for McKesson HBOC Medical Group, Extended Care.
Of the 28 points contained in our proposed agreement with Consolidated Professor, the environmental impact of the mine is our number one concern.
Thus, taxpayers concluded that it would not be necessary to retain records to prove the BIG that existed at the time a subsidiary joined a consolidated group.
The Superintendency requires consolidated financial statements, including information on banks' foreign branches and domestic and foreign subsidiaries, to be submitted annually by an external auditor approved by the Superintendency.

Full browser ?