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  2. Failure to appear - Wikipedia

    en.wikipedia.org/wiki/Failure_to_appear

    For example, an FTA can qualify as a misdemeanor or felony in Idaho depending on the underlying offense: A person set at liberty by court order, with or without bail, upon condition that he will subsequently appear at a specified time and place, commits a misdemeanor if, without lawful excuse, he fails to appear at that time and place.

  3. Order to show cause - Wikipedia

    en.wikipedia.org/wiki/Order_to_show_cause

    Courts commonly use orders to show cause when the judge needs more information before deciding whether or not to issue an order requested by one of the parties. [1] For example, if a party requests that the court find another party in contempt of an existing court order, the judge will typically issue an "Order to Show Cause Re Contempt" to the ...

  4. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...

  5. Two federal judges rule for small businesses, halt Corporate ...

    www.aol.com/news/two-federal-judges-rule-small...

    Failure to comply may result in fines, penalties, and imprisonment,” Kernodle notes in his 35-page ruling. He also said the CTA “is unprecedented in its breadth and expands federal power ...

  6. Substance over form - Wikipedia

    en.wikipedia.org/wiki/Substance_over_form

    Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...

  7. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    These include single-rule methods and variable size rule methods. [14] Single rule methods: 5% of pre-tax income; 0.5% of total assets; 1% of equity; 1% of total revenue. "Sliding scale" or variable-size methods: 2% to 5% of gross profit if less than $20,000; 1% to 2% of gross profit, if gross profit is more than $20,000 but less than $1,000,000;

  8. FASB 133 - Wikipedia

    en.wikipedia.org/wiki/FASB_133

    Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.

  9. List of email subject abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_email_subject...

    As such, regarding is a fitting English translation with the same two initial letters as in reply. It is expressly stated in RFC 5322 3.6.5. as somewhat structuring the otherwise free-form subject field. If used, exactly one character string Re: (disregarding letter case) ought to appear at the very front of the subject line.

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