Editorial Special Industries and Special Topics 1 ppt

... 0-4 71- 269 91- 3 (pbk. : v. 1 : alk. paper).—ISBN 0-4 71- 26992 -1 (pbk. : v. 2 : alk. paper) 1. Accounting—Encyclopedias. 2. Accounting—Handbooks, manuals, etc. I. Carmichael, D. R. (Douglas R.), 19 41 ... from Amortization 10 (iii) The Full Cost Ceiling Test 10 (iv) Conveyances 11 27.5 ACCOUNTING FOR NATURAL GAS IMBALANCES 11 (a) Sales Method 12 (b) Entitlements Method 12...

Ngày tải lên: 20/06/2014, 18:20

... NCGA Statements 1, 4, and 5, NCGA Interpretation 8, and GASB Statement Nos. 10 , 16 , and 18 Technical Bulletin Purpose and Scope of GASB Technical None No. 84 -1 Bulletins and Procedures for ... No. 11 and Related Statements Statement No. 18 Accounting for Municipal Solid Waste Fiscal periods beginning after Landfill Closure and Post-closure June 15 , 19 93 Care C...

Ngày tải lên: 20/06/2014, 18:20

... 30%, and 40% Expected term—six years Fair values calculated using a Black-Scholes option pricing model Volatility Dividend Rate 0% 20% 30% 40% 0% $13 .35 $15 .14 $17 .56 $20 .16 2% 8.87 11 .42 13 .98 16 .57 4% ... operations 4 ,10 0 3 ,10 3) 4,426) Net increase (decrease) in long-term borrowings 3,400 300) (300) Dividend (per share 20X3: $1. 50; 20X2: $1. 35; 20X1: $1. 00) 1, 400 1, 2...

Ngày tải lên: 20/06/2014, 18:20

... SFAS No. 71 15 (c) Overview of SFAS No. 71 16 (d) General Standards 16 (i) Regulatory Assets 16 (ii) Regulatory Liabilities 17 (e) Specific Standards 17 (i) AFUDC 17 (ii) Intercompany Profit 19 (iii) ... and Nuclear Fuel 38 (v) Securitization of Stranded Costs, Including Regulatory Assets 39 (vi) SFAS Nos. 71 and 10 1— Expanded Footnote Disclosure 40 31. 12 SOURCES AND...

Ngày tải lên: 22/06/2014, 16:20

... Investment 1st Mortgage Mortgage 1. 10 0 20 80 2. 10 0 0 10 0 3. 20 20 80 4. 0 0 10 0 5. 20 20 6. 20 20 7. 80 20 60 8. 20 20 60 9. 20 20 10 . 0 0 11 . 0 0 12 . 0 0 13 . 80 0 80 14 . 10 10 15 . 10 10 16 . 90 10 ... Cost Financing 1 Mortgage 2 Paragraph Accrual Installment Recovery #1 30 #1 30 #1 30 #1 30 80 (1) #2 30 80 #2 30 20(2) #2 30 20(2) #2 30 20(2) 60 #2 30 1...

Ngày tải lên: 20/06/2014, 18:20

... Section 11 2 10 (i) The Regulation and Guidelines 10 (ii) Basic Requirements 10 (iii) Holding Company Exception 11 (iv) Availability of Reports 11 (f) Capital Adequacy Guidelines 11 (i) Risk-Based and ... Ratios 12 (ii) Tier 1, Tier 2, and Tier 3 Components 12 (iii) Risk-Weighted Assets 12 (iv) Capital Calculations and Minimum Requirements 13 (v) Interest Rate Ri...

Ngày tải lên: 20/06/2014, 18:20

... SFAS No. 71 15 (c) Overview of SFAS No. 71 16 (d) General Standards 16 (i) Regulatory Assets 16 (ii) Regulatory Liabilities 17 (e) Specific Standards 17 (i) AFUDC 17 (ii) Intercompany Profit 19 (iii) ... and GAAP 14 (i) Historical Perspective 14 (ii) The Addendum to APB Opinion No. 2 14 31. 6 SFAS NO. 71: “ACCOUNTING FOR THE EFFECTS OF CERTAIN TYPES OF REGULATION” 15 (a...

Ngày tải lên: 20/06/2014, 18:20

... Once 32 • 24 STATE AND LOCAL GOVERNMENT ACCOUNTING (xii) Common Terminology and Classification 17 (xiii) Interim and Annual Financial Reports 17 (d) Discussion of the Principles 17 (e) Legal Compliance 17 (f) ... and no recognition of a liability for the obligation to 31. 11 OTHER SPECIALIZED UTILITY ACCOUNTING PRACTICES 31 • 37 , “Capitalization of Interest Cost,” Statement...

Ngày tải lên: 20/06/2014, 18:20

... FAS Nos. 14 1 and 14 2 should not be applied by not-for-profit organizations until the FASB completes the not-for-profit combinations project. 11 Instead, the guidance in Nos. APB 16 and 17 remains ... No. 11 6, 11 7, and 12 4 [see Subsection 34.2(b)]. (f) DEFINITION OF “PUBLIC COMPANY” IN THE APPLICATION OF FASB STANDARDS. Several recent FASB standards have differentiated betwee...

Ngày tải lên: 20/06/2014, 18:20

... 9904. 410 , 9904. 418 , 9904.420 Fixed Asset Standards 9904.404, 9904.409 Cost of Money Standards 9904. 414 , 9904. 417 Compensation Standards 9904.408, 9904. 412 , 9904, 413 , 9904. 415 Miscellaneous Standards ... Cost 10 (i) Service Cost Component 10 (ii) Interest Cost Component 11 (iii) Expected Return on Plan Assets Component 11 (iv) Amortization of Unrecognized Net Gains and...

Ngày tải lên: 20/06/2014, 18:20