Search results
Results from the WOW.Com Content Network
A special-purpose entity (SPE; or, in Europe and India, special-purpose vehicle/SPV; or, in some cases in each EU jurisdiction, FVC, financial vehicle corporation) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or temporary objectives.
Special districts possess some form of civil office, that is, the board has received a delegation of sovereign power from the state. [21] Some boards may be appointed by only landowners. [ 22 ] [ 23 ] Private entities may appoint some or all of the members of a special district; [ 24 ] [ 25 ] [ 26 ] however, there must be evidence of civil office.
A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia. It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities. [1]
The Financial Reporting Entity: Omnibus - an amendment of GASB Statements No. 14 and No. 34 November 2010 Amended by various GASBS; 62. Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements December 2010 Amended by various GASBS; Partially superseded by various GASBS; 63.
Small business owners should not forget about a rule — currently in legal limbo — that would require them to register with an agency called the Financial Crimes Enforcement Network, or FinCEN ...
Consolidation-Special Purpose Entities 1998 July 1, 1999: January 1, 2013: IFRS 10: SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers 1998 January 1, 1999: January 1, 2013: IFRS 10: SIC 14 Property, Plant and Equipment - Compensation for the Impairment or Loss of Items 1998 July 1, 1999: January 1, 2005: IAS 16: SIC 15
The issuer of a CDO—usually a special purpose entity—is typically a corporation established outside the United States to avoid being subject to U.S. federal income taxation on its global income. These corporations must restrict their activities to avoid U.S. tax liabilities; corporations that are deemed to engage in trade or business in the ...
August 2, 2022 at 2:04 AM. 1 / 3. With 300+ cases of monkeypox in Georgia, here’s what Columbus residents need to know. Brittany McGee/bmcgee@ledger-enquirer.com.