By pooling the foreign currency gains and losses of all assets together with earnings, in the equity pool, the 1991 proposed
regulations effectively required recognition of currency gain or loss on all the assets of the QBU, including nonfinancial assets.
Income attributable to intangibles: Many commentators remarked on the revised approach for determining ownership of intangibles under the previously proposed
rule would require that signed and dated records be kept describing the work practices, sign posting procedures, containment and cleaning for every job.
The OIG divided the cardiology proposed
arrangements into two categories.
Under the proposed
regulations, if a service provider receives a partnership interest of profits or capital that is substantially vested and not subject to a substantial risk of forfeiture, or substantially nonvested with a Sec.
change relocates text on termination of Canadian Commercial Corporation contracts, from Part 225, Foreign Acquisition, to a more appropriate location in Part 249, Termination of Contracts; deletes unnecessary cross-references; and relocates to PGI, procedures for preparation of contract termination status reports, for completion of forms to document termination settlements, for preparation of settlement negotiation memoranda, and for congressional notification of significant contract terminations.
The letter adds, "CCR observes that the benefits of the proposed
change are not limited to those financial statement preparers that do not have the data available and are unable to recreate it for purposes of adopting the new standard.
8) Based on all the facts of record, it has been determined that Bank is subject to a supervisory framework that is consistent with the activities of the proposed
representative office, taking into account the nature of such activities.
In addition to the proposed
audit documentation SAS, the exposure draft includes proposed
amendments to SAS No.
rate increases are expected to be voted on by Los Angeles County Board of Supervisors in January or February.
Applicants must justify the numbers of specimens to be analyzed based on appropriate statistical designs for the proposed
For purposes of the proposed
SOP, this includes general partnerships, limited partnerships, limited liability partnerships (LLPs) and limited liability companies (LLCs) but does not cover S corporations or real estate investment trusts.