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Such a mismatch arises because financial assets will be accounted for at fair value--they will be marked to market value for every reporting period--as outlined in IAS 32.
And many utilities had accounted for deposits as loans, but had agreed on audit or at Appeals to start reporting the deposits as income.
96, Treasury Stock Acquisitions Following Consummation of a Business Combination Accounted for as a Pooling of Interests.
Compound instruments--Should the fundamental components of some compound instruments be accounted for and displayed separately in the balance sheet?
Certain leases that have been accounted for previously as operating leases should instead be accounted for as capital leases.
Utilities most frequently accounted for nuclear decommissioning costs (the method approximately 57% of utilities used) by recording the costs as a part of depreciation expense with a corresponding entry to accumulated depreciation.
In an effort to standardize the accounting for all derivative instruments, the standard requires recognition on the balance sheet at fair value of previously unrecognized derivative instruments, such as interest rate swaps used to hedge historical-cost-based assets and liabilities accounted for using accrual accounting, a step that many non-CPAs find inconsistent and illogical when compared to current practice.
These equity securities are those with readily determinable fair values not accounted for under the equity method or as investments in consolidated subsidiaries.
The following consensuses were reached regarding investments accounted for under SOP 78-9 (either cost or equity method):
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