n], son todas las propiedades determinables
del mismo nivel bajo un determinable
Q, entonces un objeto debe poseer a lo mas una de las propiedades [D.
Thus, a bonus that is fixed and determinable
at year end will not constitute deferred compensation subject to the 21/2 month rule of Sec.
Auditing Investments in Securities Where a Readily Determinable
Fair Value Does Not Exist
The seller's price to the buyer is fixed or determinable
The cost of non-healthcare-related termination benefits for which the benefit terms establish an obligation to pay specific amounts on fixed or determinable
dates should be measured at the discounted present value of expected future benefit payments (including an assumption regarding changes in future cost levels during the periods covered by the employer's commitment to provide the benefits).
Having access to public sources of capital, and a publicly traded instrument whose value is readily determinable
and is relatively liquid, will make it possible to raise both equity and debt in today's market.
X is not required to capitalize the portion of the insurance payment attributable to 2006 because of the 12-month rule, and the portion can be deducted in 2005 because the all-events test is met, the amount is determinable
with reasonable accuracy, and economic performance was satisfied on payment.
Protection provided by the software shall be documented by the vendor and easily determinable
by the CPA to ensure that the client's personal identity information is continuously protected.
Define benefit plans pay definitely determinable
benefits to an employee over a period of years--usually for life--after retirement.
While a company is forced to measure compensation under the FASB approach, at least it's fixed and determinable
at the outset.
Under the all-events test for income, a taxpayer recognizes income when all events have occurred that fix the right to the income and the amount of the income is determinable
with reasonable accuracy.
For the investments that have a readily determinable
market price, the auditor can check the market value by using various market listings that show the last bid price of stocks and bonds and government obligations.
A financial instrument issued in the form of shares that is mandatorily redeemable--that embodies an unconditional obligation requiring the issuer to redeem it by transferring its assets at a specified or determinable
date (or dates) or upon an event that is certain to occur