References in periodicals archive ?
The Institute Committee on Accounting Procedure (CAP) effectively becomes the first U.
Authority to set accounting principles essentially was delegated to the AIA and its Committee on Accounting Procedure, chaired by George O.
A quasi-reorganization, often referred to as "Fresh Start Accounting," is an accounting procedure by which Candie's assets and liabilities were adjusted to reflect current conditions and its capital accounts were adjusted to eliminate the accumulated deficit.
However, if the Service does not accept the taxpayer's internal controls as an adequate accounting procedure, it may require the taxpayer's employees to substantiate separate expense account information.
But, in more than 50 years of formal standard-setting, the Committee on Accounting Procedure, the Accounting Principles Board, and the FASB have issued many more standards--and these standards have been supplemented by issuances of the Securities and Exchange Commission, the AICPA's Accounting Standards Executive Committee, and the FASB's Emerging Issues Task Force.
Keep in mind, this is an accounting procedure change required
But the proper regulatory accounting procedure is not well established, and consequently the reimbursement of BV costs has become far from predictable.
The new, united American Institute formed the committee on accounting procedure (CAP).
43 reinforced an earlier rule permitting an accounting procedure known as a corporate readjustment--or more commonly, a quasi reorganization.
He served on the Institute's committee on accounting procedure (forerunner of the Financial Accounting Standards Board) from 1939-1950.
Global Banking News-September 9, 2015--Analysts sceptical about Westpac's accounting procedures and targets
Record accounting procedures and completeness of accounting transactions - Design and development of application (database) data entry