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Standard Installation and Division Personnel Reporting System (SIDPERS) was the main database or, rather, databases for personnel accounting by the United States Army.The Active Army, US Army Reserve, and Army National Guard each had separate, largely incompatible databases, each bearing the name SIDPERS or a variation thereof.
On 23 April 1908 Congress created the Medical Reserve Corps, the official predecessor of the Army Reserve. [3] After World War I, under the National Defense Act of 1920, Congress reorganized the U.S. land forces by authorizing a Regular Army, a National Guard and an Organized Reserve (Officers Reserve Corps and Enlisted Reserve Corps) of unrestricted size, which later became the Army Reserve. [4]
Under Rule 203-1 – Departures from Established Accounting Principles, the departures are rare, and usually take place when there is new legislation, the evolution of new forms of business transactions, an unusual degree of materiality, or the existence of conflicting industry practices. [6]
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.
00G MOS Immaterial US Army Reserve (USAR) 00S Special Duty Assignment AFSC; 00Z Command Sergeant Major; 09B Trainee Unassigned; 09C Trainee Language; 09D College Trainee; 09G Army National Guard (ARNG) on Active Duty Medical Hold; 09H US Army Reserve (USAR) on Active Duty Medical Hold; 09J GED Completion Program; 09M March 2 Success; 09N Nurse ...
For the Army, the act created a statutory Chief, Army Reserve (CAR) who served as an advisor to the Chief of Staff on Army Reserve matters. Command and Control of the Army Reserve, however, was under Continental Army Command (CONARC) until 1973 and after that under Forces Command (FORSCOM). The act also virtually eliminated bitter congressional ...
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.