10 ENGLISH BOOKS RELATING TO «REMEASUREMENT»
Discover the use of
remeasurement in the following bibliographical selection. Books relating to
remeasurement and brief extracts from same to provide context of its use in English literature.
1
The Portable MBA in Finance and Accounting
Appreciation of the foreign currency increased the dollar valuation of this net
liability exposure and produced a remeasurement loss of $87. This
remeasurement loss is included in computing conventional net income, and not
in other ...
John Leslie Livingstone, Theodore Grossman, 2001
2
Wiley CPA Exam Review 2011, Financial Accounting and Reporting
The remeasurement loss is reported on the consolidated income statement. The
loss is the result of a remeasurement process which assumes that the US dollar
is the functional currency. 8. The calculation of the remeasurement loss is the ...
Patrick R. Delaney, O. Ray Whittington, 2010
A special remeasurement rule is necessary for inventory when the rule of cost or
market value, whichever is lower, is applied. Before the rule is applied, the
inventory cost and market values must be expressed in the functional currency.
Paul Fischer, William Tayler, Rita Cheng, 2011
4
Wiley CPA Examination Review 2013-2014, Outlines and Study ...
(h) The calculation of the remeasurement loss is the result of the rules employed
in the remeasurement process. In mechanical terms, the remeasurement loss is
the amount needed to make the debits equal the credits in the French company's
...
5
Accounting and Tax Rules for Derivatives
Upon remeasurement of a financial instrument, a gain or loss must be recognized
if that asset is not held as part of a hedging relationship. For those financial
instruments that are held for trading purposes, the gain or loss must be included
in ...
Mark J. Anson, PhD, CFA, 1999
6
The Code of Federal Regulations of the United States of America
If the farm operator or other producer interested in the crop requests a remeas-
urement of an acreage which he believes to be in error, such acreage shall be re-
measured provided the producer deposits the cost of remeasurement with the ...
7
Advanced Financial Accounting Tenth Edition:
Amortization of deferred charges or credits, except deferred income taxes and
policy acquisition costs for life insurance companies Any exchange gain or loss
arising from the remeasurement process is included in the current period income
...
Theodore Christensen, David Cottrell, Richard Baker, 2013
8
Wiley CPA Examination Review, Outlines and Study Guides
(g) The remeasurement loss is reported on the consolidated income statement.
The loss is the result of a remeasurement process which assumes that the US
dollar is the functional currency. (h) The calculation of the remeasurement loss is
the ...
Patrick R. Delaney, O. Ray Whittington, 2012
9
The JCT 05 Standard Building Sub-Contract
Remeasurement. basis. The remeasurement basis is set out under clause 4.2 of
SBCSub/C and SBCSub/ D/C, and this represents what is generally referred to as
a remeasurement contract.
10
Wiley CPA Examination Review 2007-2008, Outlines and Study ...
The remeasurement loss is reported on the consolidated income statement. The
loss is the result of a remeasurement process which assumes that the US dollar
is the functional currency. 8. The calculation of the remeasurement loss is the ...
Ray Whittington, Patrick R. Delaney, 2007
10 NEWS ITEMS WHICH INCLUDE THE TERM «REMEASUREMENT»
Find out what the national and international press are talking about and how the term
remeasurement is used in the context of the following news items.
Isaac Theatre Royal: Botch up won't cost us
It meant that there was a remeasurement of those brackets and some amendments to make. The panels were the right size, but it was pointless to put them up ... «Stuff.co.nz, Jun 15»
IASB proposes narrow amendments to pension accounting standards
The proposed changes are included in an exposure draft, Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a ... «CGMA Magazine, Jun 15»
FTI Consulting Reports First Quarter 2015 Results
EPS in the prior year quarter included remeasurement gains related to the reduction in the fair value of estimated future contingent consideration payments for ... «GlobeNewswire, Apr 15»
Time Warner Inc. Reports Fourth-Quarter and Full-Year 2014 Results
This included a $173 million foreign currency charge related to the remeasurement of net monetary assets denominated in Venezuelan currency resulting from a ... «Business Wire, Feb 15»
Macerich Announces Quarterly Results And 2015 Earnings Guidance
Included in net income in the 2014 fourth quarter and year to date results is a $1.4 billion or $8.88 per share gain on remeasurement resulting from the buyout of ... «PR Newswire, Feb 15»
Daimler on a successful path: Record levels of unit sales, revenue …
The sale of Daimler's shares in RRPSH resulted in a gain of €1,006 million while the remeasurement of the put option resulted in an expense of €118 million. «PR Newswire, Feb 15»
FTI Consulting, Inc. Announces Preliminary Unaudited Revenues …
Adjusted EPS excludes special charges and the remeasurement of acquisition-related contingent consideration. The Company currently expects special ... «GlobeNewswire, Feb 15»
University forecasts net income of $194.4 million for 2014–2015
When asked by the board about the need for the remeasurement of pension benefits, which cost $277 million, Sheila Brown, the university's chief financial officer ... «Varsity, Feb 15»
IASB approves asset-ceiling, service cost amendments to IAS 19
The board confirmed DB sponsors should determine current service cost and the net interest for the remaining period after a plan remeasurement has occurred ... «IPE.com, Jan 15»
Kimberly-Clark Announces Year-End 2014 Results And 2015 Outlook
Diluted net income per share for the fourth quarter was a loss of $0.22 in 2014, driven by a balance sheet remeasurement charge in Venezuela, and income of ... «PR Newswire, Jan 15»