A proxy statement
, which explains each of these proposals in detail, will be mailed to each stockholder of record once finalized.
goes on to explain that evaluation of a particular item's materiality is complex, involves quantitative as well as qualitative considerations and requires seasoned professional judgment.
To address this issue, the FASB issued Statement
133 Implementation Issue No.
472(c), a taxpayer may only elect LIFO if he does not use any other method to compute income, profit or loss for the first tax year for which the LIFO method is used for the purpose of a report or statement
covering that tax year "to shareholders, partners, other proprietors, or beneficiaries, or for credit purposes.
In the President's Page (January/ February 2006), Colleen Cunningham asserted that general-purpose financial statements
are trying to do too much.
Calculating the beginning APIC pool and the ongoing tax computations required by Statement
However, if a parent files Form 1120 and any group member files Form 1120-PC or 1120-L, that member may either (1) fully complete Schedule M-3 in the same way as it filed Form 1120; or (2) complete Schedule M-3 by including the sum of all differences between the member's income statement
net income (or loss) and taxable income (differences).
Public entities (other than those filing as small business issuers) will be required to apply Statement
123(R) as of the first interim or annual reporting period that begins after June 15, 2005.
The encyclical Humanae vitae and the Winnipeg Statement
do not say the same thing.
For our purposes, a mission statement
is a declaration of an organization's central, defining purpose; its raison d'etre, its reason for being.
analysis provides insight into a statement
that identifies areas for further investigation, thereby lending itself to helping law enforcement officers plan future subject interviews and ongoing investigations.
In these circumstances, mission statements
have incredible power because every decision, action and thought that goes into the turnaround process flows from and is linked to the mission statement
By issuing these policy statement
, the agencies have recognized that uncertainty does exist.
Information regarding the interests of such directors and executive officers is included in the preliminary proxy statement
, and information concerning all of Sabre Holdings participants in the solicitation will be included in the definitive proxy statement
relating to the proposed merger when it becomes available.
Jerrod Freund, director at PinnOak's lead banker, UBS, elaborates: "The biggest thing for a lender is the cash flow and income statement