The first alternative would eliminate the existing Statement 96 prohibition against considering
the likelihood of future income to justify the recognition of deferred tax assets.
City officials are considering
hiring two consulting firms to examine two possible rail alignments between Bakersfield and Sylmar - via Interstate 5 or through the Antelope Valley.
When a covered member becomes aware that a member of the attest engagement team or an individual in a position to influence the attest engagement is considering
employment or association with a client, the covered member should notify an appropriate person in the firm.
These criteria should be developed prior to considering
any specific group.
Table 4: Financial markets organizations that are considering
investment in voice/data convergence solutions in the next 6 months
Similarly, in considering
the convenience and needs factor under the BHC Act and the Bank Merger Act, the Board has considered the overall record of lending of SouthTrust Bank in all the markets in which it participates.
The Board notes that the CRA requires only that, in considering
an acquisition proposal, the Board carefully review the actual record of performance of the relevant depository institutions in helping to meet the credit needs of their communities.
36), provides guidance on considering
a difference between an estimated amount best supported by the audit evidence and the estimated amount included in the financial statements.
Figure 2: Small enterprises that are considering
investment in enterprise applications in the next 6 months
Therefore, companies considering
leveraged plans should examine these issues as part of their feasibility study.
6 and 7 when members are considering
withdrawing from preparing a return and whether to continue a professional or employment relationship with the taxpayer after discovering an error.
The City Council is considering
reducing the amount of land available for high-density housing by more than 200 acres in an effort to eliminate clusters of apartment complexes.
When asked about their motivations for considering
a car that runs on a fuel other than gasoline, almost half (47%) said it was due to concerns for the environment, as opposed to interest in saving money at the pump (34%).
In addition to considering
the product markets affected by a banking merger, the Board also analyzes the effects in a geographic market.
Because there is a significant doubt that agreement can be reached on an incremental method, the Board also is considering
an alternative approach to address complaints relating to the statement's results and the complexities encountered in applying the new rules.