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06 KPMG Comment Letter on Proposed FSP APB 18 a pdf

Size: 127 Kb Pages: 2 Date: 2011-05-16
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06 KPMG Comment Letter on Proposed FSP APB 18 a pdf
06 KPMG Comment Letter on Proposed FSP APB 18 a pdf

• Paragraph 4 of the Proposed FSP makes reference to situations in which the investment was accounted for as an available-for-sale security in accordance with the provisions of FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities, prior to being accounted for on the equity method. 18, The Equity Method of Accounting for Investments in Common Stock.

Size: 127 Kb Pages: 2 Date: 2011-05-16

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05 Proposed FSP APB 18 a pdf
05 Proposed FSP APB 18 a pdf

For example, the OCI recorded by an investor for an investment that was accounted for as an available-for- sale security in accordance with Statement 115, prior to gaining significant influence and accounting for that investment under the equity method, would not be offset against the carrying value of the investment upon a subsequent loss of significant influence. Effective Date and Transition 5.

Size: 24 Kb Pages: 2 Date: 2011-04-19

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07 KPMG Comment Letter on SEC Concept Release on Allowing US Issuers to Prepare Financial Statements in Accordance with IFRS pdf
07 KPMG Comment Letter on SEC Concept Release on Allowing US Issuers to Prepare Financial Statements in Accordance with IFRS pdf

limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative. Ms. Nancy M. Morris Secretary, SEC November 9, 2007 Page 13 of 14 Assurance Standards Board and the Auditing Standards Board to develop a single set of globally-accepted auditing standards.

Size: 100 Kb Pages: 14 Date: 2011-08-01

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2007 10 18 FSP APB 14 a BDO pdf
2007 10 18 FSP APB 14 a BDO pdf

However, we oppose issuance of the FSP, because we believe that the proposal will increase complexity in an area where the accounting guidance is already convoluted. Instead, we recommend that the Board address the accounting for all convertible securities with the objective of developing a single model of accounting for embedded conversion rights. 14, and for others as two instruments—bifurcated between the embedded conversion feature and the host instrument.

Size: 34 Kb Pages: 4 Date: 2011-07-27

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CFSI Comment Letter on FDIC Proposed Guidance on Deposit Advance May 2013 pdf
CFSI Comment Letter on FDIC Proposed Guidance on Deposit Advance May 2013 pdf

   Underwriting  needs  to  be  accomplished  efficiently  and  cost-­‐effectively,   without  cutting  off  access  to  small-­‐dollar,  short-­‐term  credit  for  those  who  can  use  it  without  falling  into   a  dangerous  overextension  of  credit.

Size: 440 Kb Pages: 5 Date: 2014-06-16

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03 FASB Staff Position APB 18 1 pdf
03 FASB Staff Position APB 18 1 pdf

Upon adoption of this FSP, any amount of an investee’s equity adjustments for OCI recorded in the shareholders’ equity of the investor, relating to an investment for which the reporting entity no longer has an ability to exercise significant influence, should be offset against the carrying value of the investment.

Size: 27 Kb Pages: 2 Date: 2011-06-01

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vol 47 no 18 index pdf
vol 47 no 18 index pdf

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Proposed Revocation of Ruling Letter and Proposed Revocation of Treatment Relating to the Tariff Classification of a Polyester Monofilament Yarn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Modification of One Ruling Letter and Revocation of Treatment Relating to the Tariff Classification of Jewelry Boxes Covered in Plastic-Coated Paper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Size: 49 Kb Pages: 2 Date: 2013-07-22

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ncpg comments on proposed dsm 5 gambling criteria pdf
ncpg comments on Proposed dsm 5 gambling criteria pdf

We recommend severity specifiers should be developed for moderate and severe gambling disorders, mirroring the Proposed substance-use disorder criteria. 4) Sub-typing. Finally, while it may not be relevant to the diagnostic criteria, the NCPG Board believes that the evidence DSM-5 information on gambling disorders should reflect sub-types of problem and pathological gamblers.

Size: 273 Kb Pages: 3 Date: 2013-07-01

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NCPG Comments on Proposed DSM 5 Gambling Criteria pdf
NCPG Comments on Proposed DSM 5 Gambling Criteria pdf

We would be happy to amplify any of these comments and answer any questions you might have. Sincerely, Keith S. Whyte Executive Director Works Cited Blaszczynski, A., & Nower, L. (2002). a pathways model of problem and pathological gambling. Addiction, 9, 487-499. Gambino, B. (2009). Should gambling be included in public health surveillance systems? Journal of Gambling Issues (23), 156-176. Korn, D.

Size: 273 Kb Pages: 3 Date: 2011-04-02

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06 27 2011 letter from Dr Karen Remley Death Certificates pdf
06 27 2011 Letter from Dr Karen Remley Death Certificates pdf

Local health district directors are your primary point of contact for questions about natural death certificate completion. Their contact information can be found at http://www.vdh.state.va.us/lhd/. Questions concerning possible medical examiner cases should be directed to the District Office of the Chief Medical Examiner serving your locality. Please share this Letter widely with other colleagues who may benefit from this information.

Size: 70 Kb Pages: 2 Date: 2013-07-19

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