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The second most frequently used accounting method (employed by approximately 26% of the utilities) was to account for decommissioning costs exclusively as a liability accrued over the life of the nuclear plant.
At its next meeting, the FASB will consider the appropriate financial accounting for the tax effect of stock options, how stock-based plans and cash bonus plans integrate, and how to account for the exchange of stock options in merger and acquisition transactions.
How would an entity that invests in a qualified affordable housing project through a limited partnership account for its investment?
Commercial banks account for a little more than half of household accounts, and savings institutions and credit unions account for another third.
Contributions made on or before the last day of the partnership's tax year will increase a partner's "book" capital account for purposes of the limitation imposed by the alternate test for economic effect.
The third issues addresses how to account for changes in coverage based on past experience under the contract.
The issue is how an enterprise should account for the payments that are required by the act.
s Cue Cards guide users through more than 100 advanced tasks, such as how to account for a vendor who is also a customer.