If the change
is snuffed out, so, unfortunately, is the light.
Variety of Internal/External Forces Affect the Change
03(1)(b), where an accounting method issue is resolved either as a Service-initiated accounting method change or pursuant to the alternative-timing procedures, the proposed procedure would require the taxpayer to file amended tax returns, if appropriate, as a condition of, or a prerequisite to, obtaining a closing agreement governing the change
in method or alternative-timing resolution.
The role of management in implementing organizational change has probably received more attention than any other aspect of the change
The result of this test suggests that the behavior of the bond rate in relation to its determinants has changed over the 1980s and that the change
has been in the direction of shortening the lag between changes in the short-term interest rate and changes in the bond rate (table 4, line 1).
in a security's price caused by a given change in interest rates is also a function of the security's coupon size.
takes managers through the changes
that have succeeded - and failed - and reveals why
Prior to the change
, the taxpayer had received IRS advance consent to use a non-LIFO method to account for certain inventory departments or categories.
Be sure to enter a large enough number to cover the period you want because Excel permanently erases the change
history for any days beyond that deadline, including discarded changes.
Start the change
process by having all employees complete a 360-degree evaluation of the organization.
Rather than labeling others when change fails, we would do better to inquire why individuals are reluctant to embrace the change
97-27 provides that a change in the characterization of an item may constitute a change in method of accounting if the change
has the effect of shifting income from one period to another.
Yet, many quality programs fail to recognize and deal with cultural change and, as a result, they are not effective in guiding the change
Change is frightening to employees and management alike unless they fully understand why the change
is required and how the organization intends to react.
Improves database traceability and accountability with the ability to identify who made the change
in addition to reporting what was changed and when and where.