Under the previous incurred-loss model, banks estimated impairments using fairly simple analytical models and only recognized losses
once a certain quality threshold was triggered.
2011) verified whether in companies listed on the Ibovespa Index that recognized losses
in recoverable asset amounts in 2008, these companies followed the disclosure standards contained in CPC 01 Reduction in Recoverable Amount of Assets.
Recovery in excess of recognized losses
is accounted for as a non-recognized subsequent event.
However, Matz stuck by her guns, saying the agency would "explore creative ideas" that could allow corporates to replace depleted capital "if confirmed losses are less than recognized losses
Morris said some banks are in a position to sell off loans if they have the capital provisions to cover the losses and have not already recognized losses
The company recognized losses
principally from the revaluation of investment securities and stocks in subsidiaries and affiliates resulting from a significant decline in share prices (*1), as well as from restructuring charges in relation to the restructuring of its LSI business (*2).
To this end, during 2005 the company expensed $9,000 for healthcare costs, consisting of a $2,000 service cost, a $6,000 interest cost, and $1,000 of recognized losses
on the OPEB obligation.
The deduction allowed for recognized losses
on the sale, exchange or other disposition of a capital asset or property used in a trade or business is definitely related, and thus allocable to the class of gross income that such asset or property ordinarily generates in the hands of the taxpayer.
In the proposed regulations it had appeared such items incurred before the recognition period would not be recognized losses
Therefore, the recognized losses
and recoveries of the recognized losses
on current marketable equity securities held as of the balance sheet date are reported on the income statement for that period.
Earnings and profits from extraordinary gains are distinguished from other earnings and profits to reduce the amount of recognized built-in gains that may be offset by recognized losses
that were not built-in.