gaap regulatory accounting principles rap and tax accounting

ACCOUNTING PRINCIPLES, STANDARDS, AND REQUIREMENTS - Title 2 Standards Not Superceded by FASAB Issuances doc

Ngày tải lên : 15/03/2014, 16:20

... Accountants Accounting Principles Board Financial Accounting Standards Board Federal Accounting Standards Advisory Board Generally Accepted Accounting Standards Office of Management and Budget ... Fund Accounting 12 Standard G10 Grants and Cooperative Agreements 13 Standard I10 Imputed Interest 15 Standard I40 Investments 17 Standard L10 Leases 18 Standard L40 Long-Term Contracts 19 Standard ... establishment of the Federal Accounting Standards Advisory Board (FASAB) in 1990 inaugurated a new process for developing and issuing accounting principles and standards At the time of the creation...

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A Proposed International Accounting Standard Reporting Turnover and Tax by Location A proposal by Richard Murphy BSc FCA on behalf of the Association for Accountancy and Business Affairs pptx

Ngày tải lên : 29/03/2014, 14:20

... Proposed International Accounting Standard - Reporting Turnover and Tax by Location Proposed International Accounting Standard This proposed International Accounting Standard shall apply to all ... trading and taxation matters A Proposed International Accounting Standard - Reporting Turnover and Tax by Location 14 Consideration of likely objections to the proposed International Accounting Standard ... the provision of goods and services after A Proposed International Accounting Standard - Reporting Turnover and Tax by Location the deduction of trade discounts and net of taxes based on amounts...

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Tài liệu Issue 92 – Regulatory and Tax Developments in May 2012 docx

Ngày tải lên : 19/02/2014, 15:20

... Netherlands treaty concluded between the Netherlands and Germany This tax transparency also applies to third taxable (on the basis they constitute payment for a single taxable supply) New tax treaty ... Luxembourg and Germany sign new tax treaty On 23 April 2012 Luxembourg and Germany signed a new income and capital tax treaty The new treaty generally follows the OECD Model Convention and will, ... and profit participating bonds should under the new tax treaty fall within • The new tax treaty provides for a the interest provision (in the detailed article that allocates taxing previous tax...

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Tài liệu Issue 93 – Regulatory and Tax Developments in June 2012 pptx

Ngày tải lên : 19/02/2014, 15:20

... decisions and continue to consult on additional Reclaims of withholding tax can be made within five years from the date of remittance to the local tax office by the tax withholder of the taxes withheld ... claims can be made for excess taxes how the volume and complexity of withheld from payments of dividends regulatory change being implemented will and interests since 2007 and KPMG in result in an ... Offences Act and several tax laws Marketing to retail investors Together with this law, the Ministry of Finance published an explanatory The proposed law sets out that memorandum and a report...

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Investment Fund Regulatory and Tax developments in selected jurisdictions pptx

Ngày tải lên : 30/03/2014, 03:20

... managers can have and Compliance function and internal suitability policies and procedures • • Incentives Enforcement These principles provide guidance for Members and reflect the current regulatory ... AML/CTF legislation in place and According to articles and of the to finally transcribe the latest Regulation and as stipulated by article amendments introduced by the Grand- 3(3) of the modified ... Belgium Modifications of ‘exit tax (‘TISbis’) regime and increase of general interest withholding tax rate The law of 13 December 2012 containing various fiscal and financial measures, bringing...

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