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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 ...
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
It is an important indicator of a company's financial health, because a company can report a profit on its income statement, but at the same time have insufficient cash to operate. [ 2 ] [ 3 ] The cash flow statement reveals the quality of a company's earnings (i.e. how much came from cash flow as opposed to accounting treatment), and the firm ...
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A regulated developer is to provide each purchaser with a disclosure document called a Property Report. The Property Report contains relevant information about the subdivision and must be delivered to each purchaser before the signing of the contract or agreement and gives the purchaser at a minimum a 7-day period to cancel the purchase agreement.
The National Survey of Fishing, Hunting, and Wildlife-Associated Recreation (Survey) is a comprehensive and long-standing survey sponsored by the U.S. Fish and Wildlife Service [1] since 1955.
The General Land Office's main role is to manage Texas's publicly owned lands, by negotiating and enforcing leases for the use of the land, and sometimes by making sales of public lands. Royalties and proceeds from land sales are added to the state's Permanent School Fund , which helps to fund public education within the state. [ 2 ]
The "Sample Acre" sign at the Cumberland Reserve near Marysville. The tallest tree was at 301.5 feet. Representative samples of forest were set aside as reference areas in other parts of the State during the 1930s. In 1929, the Forests Commission set aside a "sample acre" within the Cumberland Scenic Reserve near Marysville.