Irving, Texas, changed
its name to Commercial Guaranty Lloyds Insurance Co.
Results of the logistic regression analysis revealed that first-born infants' risk of dying by age one was the same regardless of whether their mother changed
partners before conceiving again; for second-born infants, however, the risk was significantly elevated if different men were involved in the pregnancies (relative risk, 1.
Nevertheless, the relation between the bond rate and its determinants may have changed
because the assumptions underlying the formation of expectations of future short-term interest rates--that they are based on past short-term interest rates and inflation rates--might not be appropriate in all circumstances.
its name to Prudential Retirement Insurance & Annuity Co.
97-27 specifies when method changes granted pursuant to the procedure may be required to be changed
Woodsworth (1989) contends that over half of the ARL libraries changed
directors in the preceding three to four years.
Inevitably, it takes some time for people to recognize that factors important to their spending decisions have changed
in more than trivial ways and to alter their behavior accordingly, and then for the full effects of the new behavior to be felt in the economy.
Also in 2003, 37 companies changed
their names and five companies ceased operations.
As a result, the IRS issued a deficiency notice for 1996 and 1997, asserting, inter alia, that B's depreciation deductions for those years had to be decreased because B had changed
its accounting method without obtaining prior consent.
To be eligible for the 30-day window period, however, a taxpayer must not have received written notice "specifically citing the method or sub-method to be changed
For example, assume an auditor has three clients (companies A, B and C as shown in exhibit 3, page 92) that changed
accounting principles during the year.