Transforming cost improvement from a tooth-to-tail mentality: this author stresses the need to do careful analysis to ensure that funding goes to areas providing greatest value without regard to accounting definitions. Armed Forces Comptroller (1/1/2006)
...premises, however, a few terms first need to be defined...indirect, and overhead are accounting terms that have specific...the Statement of Federal Accounting Standards Number 4, Managerial Cost Accounting Concepts and Standards for...
When is an asset not an asset? - 2. (accounting practice; definition of an asset) Management Accounting (British) (3/1/1997)
...For example, the accounting policies of Securicor...37), in its accounting policies, refers...capital cost? The accounting policies of BP plc...goodwill defies definition as to its nature, other than in terms of a SSAP22 `difference...
GASB re-examines Fund Balance Reporting and Definitions of Fund Types: the Governmental Accounting Standards Board is looking for feedback on possible modifications to fund balance reporting and governmental fund type definitions.(The Accounting Angle)(Governmental Accounting Standards Board) Government Finance Review (12/1/2006)
...the Governmental Accounting Standards Board...FUND-TYPE DEFINITIONS In current practice...Governmental Accounting and Financial...The current definition was intended to...itself under the terms of a grant contract...The ITC uses the ...
Partner redefined: CPAs find allies outside firms.(definition of accounting firm partner undergoes change as industry broadens its connections with outside industries)(Editorial) Accounting Today (7/7/1997)
The accounting profession was built on...don't. But today, the accounting profession is redefining...the-art skills. And the term "partner" can no longer...still-cloistered world of accounting. But throughout the profession...
A flight path to precision? How the Commissioner of Competition's case against Air Canada offers insights into the definition of some important cost accounting terms. CMA Management (5/1/2004)
...practical resolution of debates over the definition of some conventional cost accounting terms. It also sets clearer parameters for future...case will be a useful guide for legal and accounting practitioners and the business community...
Accounting Board strikes compromise in definition of CMOs as debt financing. (collateralized mortgage obligations) American Banker (7/10/1984)
...backing the CMO issue. The accounting board's tentative compromise...financing. Under present accounting board rules, such "technical...board must sanction long-term projects, which lead to more general policy, to tackle new accounting questions. Mortgage ...
Sustainability assessment: accounting for the triple bottom line.(Definition of Sustainability--8) Ecos (2/1/2009)
...available and how are they applied? The definition of sustainability implies that more than...management options by ranking them in terms of their different environmental, economic...management strategy for the region, in terms of the economic, environmental and social...
FDIC definitions distort property value. (bank accounting) (Column) American Banker (9/23/1992)
...insurance, taxation, or accounting purposes, there are...classic market value definition within the appraisal...date, in cash, or in terms equivalent to cash...precisely revealed terms for which the specified...and the Financial Accounting ...
GASB gets back to basics in 2007 with trickiest issues: The board hopes to issue a final document on key definitions by the end of June.(Governmental Accounting Standards Board) Accounting Today (1/29/2007)
...admire the Governmental Accounting Standards Board. In...trickiest, thorniest accounting issues in contemporary...has important long-term implications." In...reaching issues in accounting today. Though the...remedies and alternative ...
FASB definition of assets often extends to liabilities. (Financial Accounting Standards Board) (What is an asset? part 2) Accounting Today (5/24/1993)
The definition of an asset that...from the Financial Accounting Standards Board...talk about it in terms of its cost, not...Institute of CPA's Accounting Standards Executive...I oil and gas accounting, either successful...
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