Search results
Results from the WOW.Com Content Network
Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...
Following substantial protests from both financial statements preparers and users, the second Exposure Draft reinstated two types of lease accounting, with "Type A" leases treated essentially the same as FAS 13 capital leases and "Type B" leases maintaining the single lease expense, straight line over the life of the lease, that characterizes ...
The accounting for provisions is similar to United States accounting for asset retirement obligations under ASC 410. Contingent assets and liabilities IAS 37 generally defines contingent assets and liabilities as assets and liabilities that arose from past events but whose existence will only be confirmed by the occurrence of future events that ...
big.assets.huffingtonpost.com
An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method of settlement may be conditional on a future event, the occurrence of which may not be within the control of the entity burdened by the obligation.
In an economic downturn dilapidations are also commonplace either during a lease term or if the tenant exercises a break clause. [4] Most dilapidations are settled by negotiation, but other methods exist in demonstrating loss suffered by a landlord such as a diminution valuation.
Learn how to download and install or uninstall the Desktop Gold software and if your computer meets the system requirements.
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!