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.
If consolidated, the reporting entity will account for the subsidiary's assets, liabilities and any non-controlling interests of that legal entity in the reporting entity's consolidated financial statements. In order to determine whether a legal entity should be consolidated, the reporting entity must first assess whether the legal entity is a VIE.
By 1907 the commission began to regulate docks and wharves, as well as telephone, gas, and electric-power companies, and in 1931 its jurisdiction expanded to cover the trucking industry. In 1922 the Georgia legislature changed the agency's name to the Georgia Public Service Commission to reflect its expanded regulatory role. [1]
Income Taxes-Changes in the Tax Status of an Entity or its Shareholders 1999 July 15, 2000: SIC 26 Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [4] N/A N/A N/A IAS 16: SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 2000 January 1, 2002: January 1, 2019: IFRS 16 ...
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 ...
(The Center Square) – A California court cracked down on the California Coastal Commission for its “prejudicial abuse of discretion” when denying homebuilding permits. The same agency ...
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.
The aim of the Service Agency of the Ministry of Internal Affairs is to perfect the services, introduce modern technologies and improve services. The mission of the Agency: Create simple, fast, reliable, modern and maximally user-oriented system with the community engagement. Promote service development and implementation of infrastructural ...