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Under the AICPA's Code of Professional Ethics under Rule 203 – Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading. In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle ...
Compensation of employees (CE) is a statistical term used in national accounts, balance of payments statistics and sometimes in corporate accounts as well. It refers basically to the total gross (pre-tax) wages paid by employers to employees for work done in an accounting period, such as a quarter or a year.
An interim Employment Authorization Document is an Employment Authorization Document issued to an eligible applicant when U.S. Citizenship and Immigration Services has failed to adjudicate an application within 90 days of receipt of a properly filed Employment Authorization Document application within 90 days of receipt of a properly filed Employment Authorization Document application ...
Date and time information appearing in the period element must conform to ISO 8601. Scenarios provide further contextual information about the facts, such as whether the business values reported are actual, projected, or budgeted. Units define the units used by numeric or fractional facts within the document, such as USD, shares. XBRL allows ...
Employers are required to report information about the plan to the Labor Department and provide it to participants upon request. The information is reported on Form 5500, which is available for public inspection. If a participant requests, the employer must provide the participant with a calculation of her or his accrued and vested pension ...
The PDF 1.4 specification allowed form submissions in XML format, but this was replaced by submissions in XFDF format in the PDF 1.5 specification. XFDF conforms to the XML standard. XFDF can be used in the same way as FDF; e.g., form data is submitted to a server, modifications are made, then sent back and the new form data is imported in an ...
ESI has become a legally defined phrase as the U.S. government determined for the purposes of the FRCP rules of 2006 that promulgating procedures for maintenance and discovery for electronically stored information was necessary. References to “electronically stored information” in the Federal Rules of Civil Procedure (FRCP) invoke an ...
A rule of thumb used by many is to see if the formatting can be reproduced on a typewriter—if so, practitioners use it, if it requires typesetting, it is used for academic articles. [ 24 ] By 2011, The Bluebook was "the main guide and source of authority" on legal references for the past 90 years. [ 25 ]