... guide to
how the issues relate to national securityand to the CRS analysts and CRS reports that deal with
the issues in greater detail.
The Defense Industrial Base and National Security
A post-World ... relates to national security, examine possible Congressional actions, and
refer the reader to relevant CRS products and analysts.
Economics and National Security: Issuesand Implications for ...
Tests and Protections, by Ruth Ellen Wasem.
110
CRS Report R40848, Immigration Legislation andIssues in the 111
th
Congress, coordinated by Andorra Bruno.
Economics and National Security: Issues...
... 2012.
Russian Political, Economic, andSecurityIssuesand U.S. Interests
Congressional Research Service 26
Trade, Economic, and Energy Issues
Russia and the Global Economic Crisis
51
The ...
Russian Political, Economic, andSecurityIssuesand U.S. Interests
Congressional Research Service 25
has been evidenced by the signing of a memorandum of understanding on counter-terrorism ... and cooperation with the United States, see CRS
Report RL31543, Russian National Security Policy After September 11, by Stuart D. Goldman.
Russian Political, Economic, andSecurityIssues and...
... [IAS 36.6].
5 Brands and CGUs
Issues andSolutions for the Retail and Consumer Goods Industries
PricewaterhouseCoopers 9
Innovation, brand, R&D,
licensing, marketing
and advertising
3 ... retail space
Issues andSolutions for the Retail and Consumer Goods Industries
PricewaterhouseCoopers 11
Innovation, brand, R&D,
licensing, marketing
and advertising
Solution
A brand usually ... Mason
Global Retail and Consumer Leader Chairman, Retail and Consumer Industry Accounting Group
Production,
buying,
manufacturing
Property and leases
Issues andSolutions for the Retail and Consumer...
... issuance of bonds, in-
cluding legal and accounting fees, printing costs and registration fees.
The present GAAP requirement is to defer the costs of issuing bonds
and amortize over the life of the ... discount and cost of is-
suance. Second, the difference between the net carrying amount and the
reacquisition price (call price) is either a gain or loss from extinguish-
ment. All material gains and ... Other than Face Value and Zero
Interest
Notes issued at other than face value and at zero interest are known
as zero coupon bonds. The difference between the face value and the
cash received...
... Accounting Standards No. 6. Stamford,
Conn.: FASB, 1975.
‘‘Disclosure about Derivative Financial Instruments and Fair Value of Financial
Instruments.’’ Statement of Financial Accounting Standards ... 1996.
Memorandum entry that the firm will pay a dividend to all stockholders
of record as of today, the date of record.
2
Stockholders’ Equity:
Contributed Capital and
Retained Earnings
THE NATURE AND ... affecting assets and liabilities which
1. affects net income through revenues, expenses, gains or losses.
2. affects transfers between entity and owners through investment by own-
ers and distributions...
... Accounting Problems
revenue and realized holdings gains and losses. The subsequent valuation
in the balance sheet and the recognition of unrealized holdings gains and
losses differ, however, ... payable is derived. The differences between pretax financial
income and taxable income (and therefore between income tax expense
and income tax payable) fall in the following five categories:
1. ... Operating loss carrybacks and carryforwards,
4. Tax credits, and
5. Intraperiod tax allocation.
As a result of these differences, the accountant needs to determine (a)
the current and noncurrent income...
... 24,000
RECORDING AND REPORTING CURRENT AND
DEFERRED TAXES
Procedures for Recording and Reporting Current and
Deferred Taxes
The following procedures for the computation and recording of current
and deferred ... method where
tax and financial basis of assets and/ or liabilities are different. The
revaluation of financial assets and/ or liabilities may cause differences
between financial basis and tax basis.
Accounting ... profitable and measurable, and are deductible for tax
purposes when they are actually paid.
2
B. Direct adjustments to book or tax assets and liabilities that cause a differ-
ence between book and tax...
... condition and the bargain purchase option condition, and the
fair value of the land is more than 95% of the fair value of both land
and buildings, both the lessee and the lessor account for the land ... specific issues for accounting for leases involving real estate
that include lease of land only, lease of both land and building and lease
of real estate and equipment.
A. If the lease involves land ... loss.
C. If the lease involves both land and building, does not meet the
ownership conditions and the bargain purchase option conditions, and
the fair value of the land and buildings is less than 25%...
... Problems
terest in the production and dissemination of segment sales and earning
data. Those studies relying mostly on survey data include Backer and
McFarland,
24
Mautz
25
and Cramer.
26
The other studies ... which charters and supervises federal savings and loan asso-
ciations and is empowered to establish policies and issue regulations for
them related to dividend rates, lending and other aspects ... Horowitz and R. Kolodny, ‘‘Line of Business Reporting and Security
Prices: An Analysis of an SEC Disclosure Rule,’’ Bell Journal of Economics 8
(Spring 1977), pp. 234–49.
35. G. Foster, ‘‘Security...
... Accounting Standards No. 6. Stamford,
Conn.: FASB, 1975.
‘‘Disclosure about Derivative Financial Instruments and Fair Value of Financial
Instruments.’’ Statement of Financial Accounting Standards ... Accounting Problems
Dukes, J. C., and H. G. Hunt III. ‘‘An Empirical Examination of Debt Covenant
Restrictions and Accounting Related Debt Proxies.’’ Journal of Account-
ing and Economics (January 1990), ... Problems
3. To use excess cash and help maintain the market price of its stock.
4. To use in the acquisition of other companies.
5. To reduce the number of shares outstanding and thereby increase the...
... Accounting Problems
revenue and realized holdings gains and losses. The subsequent valuation
in the balance sheet and the recognition of unrealized holdings gains and
losses differ, however, ... between 20% and 50%
As stated earlier, in the case of holdings between 20% and 50%, the
investor may be presumed to have the ability to exercise significant in-
fluence over operating and financial ... declared and crediting notes
payable to stockholders or scrip dividend payable. At the date of distri-
bution, the firm debits the note payable or scrip payable, and the related
interest expense and...
... financial accounting and deferred for tax, all the other temporary differences
between financial accounting income and tax income cause differences between
book and tax basis of assets and liabilities. ... all gains and losses, excluding income from continuing
operations is determined.
4. The difference between the tax benefit of the total net loss items and the tax
impact of all gains and losses ... Account-
ing Standards No. 109 (Stamford, Conn.: FASB, 1992).
2. With the exception of (a) long-term contracts using percentage of comple-
tion for tax and modified method for tax and (b) organizational...