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When that occurs, the company does not recognize the tax benefit and credit to APIC for the additional deduction until the deduction actually reduces taxes payable.
Under current accounting principles, the enterprise would recognize the tax benefit of the reported tax treatment and then record a loss contingency accrual for the reasonable estimate of the amount that would be incurred to resolve the matter.
Constitution's Full Faith and Credit Clause requires states to recognize the judicial acts and proceedings of fellow states, and marriage has long been one of the core proceedings that is entitled to interjurisdictional acceptance.
737 operates to ensure that the contributing partner recognizes the gain on property that the partner has effectively converted to another form, either through cash distributions from the LLC or through receiving other property.
person not meeting the definition of []United States shareholder[] shall recognize gain with respect to the stock of the foreign acquired corporation.
The purpose of PIMA's Student of the Year award is to recognize and support outstanding students enrolled in paper science programs.
If you decide not to recognize compensation cost by adopting that method, you'll need to continue applying the provisions of Accounting Principles Board Opinion 25, "Accounting for Stock Issued to Employees.
1245 was disposed of at a gain, the taxpayer was required to recognize ordinary income under Sec.
The fair value method requires an issuer to recognize compensation for employee stock options as employees perform services to earn those options.
When a donor transfers encumbered property to a charity and the property's FMV exceeds his or her basis, the donor, will recognize income.