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  2. Streamlined filing compliance procedures - Wikipedia

    en.wikipedia.org/wiki/Streamlined_filing...

    The IRS documentation on both the foreign and domestic cases of the streamlined procedures includes instructions on the filing process. A summary is below: [3] [6] For any submissions of delinquent or amended FBARs, the taxpayer needs to submit the FBARs online on the FinCEN website, with "Streamlined Filing Compliance Procedures" in the explanation box for the reason for filing late.

  3. File:Instructions to depository libraries (IA 370667).pdf

    en.wikipedia.org/wiki/File:Instructions_to...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us

  4. Foreign Account Tax Compliance Act - Wikipedia

    en.wikipedia.org/wiki/Foreign_Account_Tax...

    The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of ...

  5. American depositary receipt - Wikipedia

    en.wikipedia.org/wiki/American_depositary_receipt

    An American depositary receipt (abbreviated ADR, and sometimes spelled depository) is a negotiable security that represents securities of a foreign company and allows that company's shares to trade in the U.S. financial markets.

  6. Depository Trust Company - Wikipedia

    en.wikipedia.org/wiki/Depository_Trust_Company

    Established in 1973, The Depository Trust Company (DTC) was created to alleviate the rising volumes of paperwork and the lack of security that developed after rapid growth in the volume of transactions in the U.S. securities industry in the late 1960s. [18]

  7. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  8. Global depository receipt - Wikipedia

    en.wikipedia.org/wiki/Global_depository_receipt

    A global depository receipt (GDR and sometimes spelled depositary) is a general name for a depositary receipt where a certificate issued by a depository bank, which purchases shares of foreign companies, creates a security on a local exchange backed by those shares.

  9. Template : International Financial Reporting Standards

    en.wikipedia.org/wiki/Template:International...

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