words - Nasdaq`s INTEL Solutions
... In March 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-07, "Compensation Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost" ("ASU 2017-07"). ASU 2017-07 requi ...
... In March 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-07, "Compensation Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost" ("ASU 2017-07"). ASU 2017-07 requi ...
A Comparison of the Leading Trust Jurisdictions
... Reproduced with permission from Tax Management Estates, Gifts, and Trusts Journal, 37 EGTJ 233, 07/12/2012. Copyright 姝 2012 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com ...
... Reproduced with permission from Tax Management Estates, Gifts, and Trusts Journal, 37 EGTJ 233, 07/12/2012. Copyright 姝 2012 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com ...
united states securities and exchange commission - corporate
... Our business faces significant risks. You should carefully consider all of the information set forth in this annual report and in our other filings with the SEC, including the following risk factors which we face and which are faced by our industry. Our business, financial condition and results of o ...
... Our business faces significant risks. You should carefully consider all of the information set forth in this annual report and in our other filings with the SEC, including the following risk factors which we face and which are faced by our industry. Our business, financial condition and results of o ...
Form 10-K - corporate
... forward-looking statements are inherently susceptible to uncertainty and changes in circumstances, and the Company is under no obligation to, and expressly disclaims any such obligation to, update or alter its forward-looking statements, whether as a result of new information, future events or other ...
... forward-looking statements are inherently susceptible to uncertainty and changes in circumstances, and the Company is under no obligation to, and expressly disclaims any such obligation to, update or alter its forward-looking statements, whether as a result of new information, future events or other ...
alternative leasing arrangements
... and gradually over the years that you use it. This expectation about resale value is based on past experience with similar machines, expected economic conditions, and your anticipated intensity of use of the machine. Suppose that you could also lease the machine on a non-cancellation, closed-end ba ...
... and gradually over the years that you use it. This expectation about resale value is based on past experience with similar machines, expected economic conditions, and your anticipated intensity of use of the machine. Suppose that you could also lease the machine on a non-cancellation, closed-end ba ...
A Perspective to Reconsider Partnership Law
... statute.' In January of 1986, an American Bar Association Committee issued a thoughtful report that recommended an extensive series of revisions to the Uniform Partnership Act, many of them along the lines of the recent Georgia changes. 2 In the fall of 1986, Congress enacted the Tax Reform Act of 1 ...
... statute.' In January of 1986, an American Bar Association Committee issued a thoughtful report that recommended an extensive series of revisions to the Uniform Partnership Act, many of them along the lines of the recent Georgia changes. 2 In the fall of 1986, Congress enacted the Tax Reform Act of 1 ...
The ESOP Concept: Is Your Trucking Company A
... Can be used as a financing device Avoid using after-tax dollars to redeem owner’s shares Retention of motivated employees Continuity of management Higher Sales, Job Retention - ESOPs increase sales, employment, and sales/employee by about 2.3% to 2.4% per year over what would have been expected abse ...
... Can be used as a financing device Avoid using after-tax dollars to redeem owner’s shares Retention of motivated employees Continuity of management Higher Sales, Job Retention - ESOPs increase sales, employment, and sales/employee by about 2.3% to 2.4% per year over what would have been expected abse ...
1 AS FILED WITH THE SECURITIES AND EXCHANGE
... companies is enhanced by increasing competition in the solid waste industry, increasing capital requirements as a result of changes in solid waste regulatory requirements and the limited number of exit strategies for such companies' owners and principals. The Company's internal growth strategy is su ...
... companies is enhanced by increasing competition in the solid waste industry, increasing capital requirements as a result of changes in solid waste regulatory requirements and the limited number of exit strategies for such companies' owners and principals. The Company's internal growth strategy is su ...
Board of Directors Company Secretary
... other applicable provisions, if any of the Companies Act, 1956, M/s. K. S. Aiyar & Co., Chartered Accountants, the retiring Auditors of the Company, be and they are hereby re-appointed as the Auditors of the Company, to hold office from the conclusion of this Annual General Meeting until the conclus ...
... other applicable provisions, if any of the Companies Act, 1956, M/s. K. S. Aiyar & Co., Chartered Accountants, the retiring Auditors of the Company, be and they are hereby re-appointed as the Auditors of the Company, to hold office from the conclusion of this Annual General Meeting until the conclus ...
Annual Report 2008-2009
... city, the Big Bazaar Family Centres with their unique facades and distinct, standalone locations, are the talk of the town and a one-stop outing destination for any consumer from within and outskirts of the city. Over the years, Big Bazaar has emerged as an iconic urban destination that reflects mod ...
... city, the Big Bazaar Family Centres with their unique facades and distinct, standalone locations, are the talk of the town and a one-stop outing destination for any consumer from within and outskirts of the city. Over the years, Big Bazaar has emerged as an iconic urban destination that reflects mod ...
Form 10-K, 5/30/08
... create crossover films that will tap into India’s booming local language market as well as wider audiences outside of India. We will also acquire North American home entertainment distribution rights to 20 select titles (including Oscar nominated Eklavya and the critically acclaimed Gandhi My Father ...
... create crossover films that will tap into India’s booming local language market as well as wider audiences outside of India. We will also acquire North American home entertainment distribution rights to 20 select titles (including Oscar nominated Eklavya and the critically acclaimed Gandhi My Father ...
Filling Gaps in the Close Corporation Contract: A Transaction Cost
... view to maximizing the value of such resources.' 8 Thus, if rational individuals choose to become shareholder-employees of a closely held corporation, they do so in the rational belief that such choice will maximize the value of their human and money capital. This Part provides a transaction cost ex ...
... view to maximizing the value of such resources.' 8 Thus, if rational individuals choose to become shareholder-employees of a closely held corporation, they do so in the rational belief that such choice will maximize the value of their human and money capital. This Part provides a transaction cost ex ...
Apollo Tyres Ltd. - Annual Report 2007-2008
... The Indian tyre industry is mainly dominated by the organised sector and consists of four major players who together account for approximately 85% of the industry's turnover -- Apollo Tyres Ltd, MRF Ltd., JK Tyre & Industries Ltd, and Ceat Ltd. These companies have a presence in all the major segmen ...
... The Indian tyre industry is mainly dominated by the organised sector and consists of four major players who together account for approximately 85% of the industry's turnover -- Apollo Tyres Ltd, MRF Ltd., JK Tyre & Industries Ltd, and Ceat Ltd. These companies have a presence in all the major segmen ...
PDF
... recapitalization can have a significant impact on how much of the proceeds the investors (including the sponsor) are able to keep. Where the recap is structured as a distribution from a corporation, an ordering rule in the tax code determines how the distribution is taxed for U.S. purposes. Specific ...
... recapitalization can have a significant impact on how much of the proceeds the investors (including the sponsor) are able to keep. Where the recap is structured as a distribution from a corporation, an ordering rule in the tax code determines how the distribution is taxed for U.S. purposes. Specific ...
Financial Statement Analysis and Security Valuation
... an investor acquires shares of another corporation so that it can exert significant influence over the other company’s activities even without owning a majority of the voting stock. GAAP views investments of between 20 and 50 percent of the voting stock of another company as minority, active investm ...
... an investor acquires shares of another corporation so that it can exert significant influence over the other company’s activities even without owning a majority of the voting stock. GAAP views investments of between 20 and 50 percent of the voting stock of another company as minority, active investm ...
chapter 14
... disadvantage to dividends existed when an investor’s marginal tax rate on ordinary income was higher than the capital gains tax rate, but currently the rates are the same. - Trust funds and endowments may prefer current income because they may be restricted from selling stock to meet expenses if it ...
... disadvantage to dividends existed when an investor’s marginal tax rate on ordinary income was higher than the capital gains tax rate, but currently the rates are the same. - Trust funds and endowments may prefer current income because they may be restricted from selling stock to meet expenses if it ...
Wahlen_1e_IM_Ch09 (new window)
... as part of the normal operations of a business. These include items such as liabilities to employees for vacation pay or year-end bonuses. Current Liabilities Current liabilities are obligations a company must meet within one year or the normal operating cycle, whichever is longer. The operating cyc ...
... as part of the normal operations of a business. These include items such as liabilities to employees for vacation pay or year-end bonuses. Current Liabilities Current liabilities are obligations a company must meet within one year or the normal operating cycle, whichever is longer. The operating cyc ...
Task Force on Taxation of the Digital Economy
... leverage that large digital companies use to scale their business and attain high levels of profitability. Data collection reveals the "free labour" phenomenon. Everything leaves a trail in the digital economy. Regular and systematic monitoring of their online activity means that data on application ...
... leverage that large digital companies use to scale their business and attain high levels of profitability. Data collection reveals the "free labour" phenomenon. Everything leaves a trail in the digital economy. Regular and systematic monitoring of their online activity means that data on application ...
Master Limited Partnerships (MLPs): A General Primer
... MLP must have earned the distributed cash through operations and not through financings (debt or equity) or asset sales. Within the past several years, many MLPs have reduced the subordination period from five years to three years or even one year and introduced a cliff vesting provision relating to ...
... MLP must have earned the distributed cash through operations and not through financings (debt or equity) or asset sales. Within the past several years, many MLPs have reduced the subordination period from five years to three years or even one year and introduced a cliff vesting provision relating to ...
Bharti Infratel Limited India
... Some information in this report may contain forward-looking statements. We have based these forward looking statements on our current beliefs, expectations and intentions as to facts, actions and events that will or may occur in the future. Such statements generally are identified by forward-looking ...
... Some information in this report may contain forward-looking statements. We have based these forward looking statements on our current beliefs, expectations and intentions as to facts, actions and events that will or may occur in the future. Such statements generally are identified by forward-looking ...
Current Liabilities and Contingencies
... users because in part the prediction of future cash flows is based on the nearness to cash of liabilities and assets. The FASB discussed alternative methods of reporting liquidity and examined useful liquidity ratios. The AICPA Special Committee on Financial Reporting stated that a company should id ...
... users because in part the prediction of future cash flows is based on the nearness to cash of liabilities and assets. The FASB discussed alternative methods of reporting liquidity and examined useful liquidity ratios. The AICPA Special Committee on Financial Reporting stated that a company should id ...
united states securities and exchange commission - corporate
... will be available in the second half of 2015 and plans to present those results at a relevant scientific meeting. Glybera®: In early 2016, the Company expects to commence an additional clinical evaluation of Glybera® (alipogen tiparvovec) to be included in a future BLA submission with the FDA. The c ...
... will be available in the second half of 2015 and plans to present those results at a relevant scientific meeting. Glybera®: In early 2016, the Company expects to commence an additional clinical evaluation of Glybera® (alipogen tiparvovec) to be included in a future BLA submission with the FDA. The c ...
Section 985 – Functional Currency Determinations
... A trade or business generally is a specific unified group of activities that constitutes or could constitute an independent economic enterprise carried on for profit, the expenses related to which are deductible under section 162 or 212. § 1.989-1(c). The activities generally must include every oper ...
... A trade or business generally is a specific unified group of activities that constitutes or could constitute an independent economic enterprise carried on for profit, the expenses related to which are deductible under section 162 or 212. § 1.989-1(c). The activities generally must include every oper ...