Common examples external to the organization are political climate (Goodstein & Boeker, 1991) funding (Kotter, 1995; Surles, 1987), parental and consumer attitudes towards the change
(Besancon & Zipple, 1995; Wehman & Kregel, 1995), and public attitudes (Benz, Lindstrom, & Halpern, 1995; McKnight, 1995).
In accordance with [sections] 446 and the applicable regulations, a change in method of accounting agreed upon between the taxpayer and the IRS should remain in effect until (1) there is a change in material fact or law (as determined by the effective date of the change
in law) or (2) the taxpayer obtains the Commissioner's consent for a self-initiated change in accounting method.
Perception that the change
would interfere with future promotions.
Thus, to compare dollar- and yen-denominated assets, for example, an investor must know the rates of return offered on each and must have some expectation of the change
in the dollar-yen exchange rate over the holding period.
If the taxpayer voluntarily makes this change by filing Form 3115, Application for Change in Accounting Method, the change
generally would qualify as an automatic change under Section 10.
When a user moves the cursor over this cell, a small flag will indicate the change
, who made it and when.
If a change requires more energy to maintain than the current state, the change
, even if initially achieved, is unlikely to persist.
They need opportunities to engage in constructive dialogue about the change
, what it means for them, and how they can contribute.
97-27 of the change
in characterization of an item that has the effect of shifting income from one period to another as a situation that "may" constitute a change in method of accounting signals heightened IRS interest in treating recharacterizations as accounting method changes.
However, a material change in principle requires auditors to modify the standard report by referring to the change
in an explanatory paragraph.
The trigger-point in the change
process occurs when change is identified and the individual learns of the need to change.
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