02 of the proposed procedure states that an "examining agent proposing an adjustment with respect to a timing issue will treat the issue as a change in method of accounting.
02 states that "an examining agent proposing an adjustment with respect to a timing issue will treat the issue as a change in method of accounting.
the only published guidance currently available) is limited in scope, section 5 of the proposed procedure seemingly requires that examining agents treat every adjustment for a timing issue as a change in method of accounting with a one-year [sections] 481(a) adjustment spread period in the earliest taxable year under examination.
An issues analyst at the Bank of America had actually identified this as a potentially important issue as early as 1977, allowing the bank to have some influence on the form of the regulatory action taken.
It does not automatically identify an issue as "significant" to an organization.
This is likely to be a contentious issue as
the Board continues its deliberations on the aggregate method.
For example, if a physician executive identifies all stakeholders for any particular issue as
nonsupportive, then he or she should critically examine and assess his or her position on the issue and relationships with key stakeholders.
in connection with the Rights Issue as
a result of any shortfall will be issued in an unregistered action.
DB: I try to resolve the issue as
early as possible.
The Securities and Exchange Commission asked the EITF to address the issue as
an increasing number of companies planned this transaction.
Thus, while the States may conform (for example) to federal depreciation rules in order to achieve the attendant simplification, they have not generally viewed the conformity issue as
having bearing on their systems' administrative rules.