Application of US GAAP training programme
|
|
- Cameron Taylor
- 6 years ago
- Views:
Transcription
1 Application of US GAAP training programme 8-day comprehensive programme to prepare yo for applying acconting rles and procedres that comprise US GAAP Client Relations Officer Małgorzata Tryc tel It is not expected that the US will adopt IFRS in the medim-term. Instead, they will start a process of condorsement where new standards issed in the ftre shold be similar to IFRS and existing standards will be reviewed. The Chair of the SEC has stated that considering whether to frther incorporate IFRS into the US financial reporting system has been a priority for me. She reiterated the view of prior SEC Chairs that 1) the FASB wold remain the ltimate standard-setter for US companies, the 2) the SEC wold be focssed on US investors. This means that US GAAP is alive and well. Objectives To apply in a practical context, advanced acconting principles and techniqes. To evalate and apply the reqirements of US GAAP. To analyse, interpret and report on financial statements and related information to different ser grops. To increase competency to deal with the challenges of implementing US GAAP. Who is it for? The corse is designed for individals working in financial fnctions in indstry and commerce (finance directors, controllers, chief accontants and bookkeepers). The corse presmes knowledge of basic acconting procedres and doble entry bookkeeping. No prior knowledge of acconting standards is reqired. The corse is condcted in English.
2 Date and location 9 November March 2016 Warszawa Price 860 PLN + 23% VAT (per modle) 6,690 PLN +23% VAT (whole programme) Corse strctre This is a modlarised corse programme, which will comprise a mixtre of lectres, qestions and answer sessions, practical exercises and illstrations, home stdy, home tests, and finally an exam for yor diploma. Delegates will receive fll corse notes in English and Polish, examples, progress tests and a final examination. There is a total of eight days face-toface tition divided into eight modles. Modles may be booked separately. Dring the time between corses the candidates are expected to stdy at home in their own time and solve tests. Candidates tests will be sent to s for marking and the fll soltions will be sent to the candidates to check their work. There will be a hot line available in order to commnicate with the ttor any problems or any qestions. Participants will receive an EY Academy of Bsiness diploma on sccessfl completion of the final exam at the end of the programme. If participants do not wish to participate on the fll programme, they are welcome to select the modles they wish to attend bt, withot completing the whole programme, progress tests and the final exam, candidates will not receive a diploma. Examination There will be an examination of two hors at the end of the programme. On completion of the programme a diploma will be awarded on passing the examination by more than fifty percent of the total marks available. Other sefl information IIt is possible to organise in company training at cstomers individal reqest. PDU (Professional Development Units) and CPD (Contining Professional Development) Or corses flfil the reqirements of the professional development schemes of international professional bodies sch as: ACCA, IIA, PMI, etc. PDUs or CPUs are granted after attending the US GAAP programme.
3 Programme There is a total of eight days face-to-face tition divided into eight modles. Modles may be booked separately Modle A Introdction to US GAAP A short introdction to the programme. Reglatory framework and fndamental concepts Who makes the acconting rles? This will be introdced by a brief history of financial reporting in the US and the necessity for the SEC, the FASB and the PCAOB. The sorces and hierarchy of US GAAP. The conceptal framework behind US GAAP. This is nder review at present and we will discss its importance in the context of developing acconting standards. Presentation of financial statements The formats of financial statements nder US GAAP: statement of position, net income statement, statement of cash flows, statement of changes in eqity and a discssion on the concept of comprehensive income. We will introdce some of the specific langage of accontants in the US. Related party disclosres. Presenting stockholders eqity. A smmary of the filing reqirements with the SEC. Property plant and eqipment Basis of valation of property, plant and eqipment. The depreciation methods nder US GAAP. Changes in depreciation method or sefl life. We will introdce the difference between a change in estimate and a change in acconting principle. Interest capitalization: Which assets can interest be capitalized on and for what period can it be capitalized? Calclating the rate and amont of interest to be capitalized. Impairment of long-lived assets: When to test an asset for recoverability, how to decide if an impairment has occrred and the calclation of the amont of the impairment nder US GAAP, groping long-lived assets for the prposes of the impairment calclation and the acconting entries involved. Held for sale assets and discontined operations. Asset retirement obligations. Modle B Long term constrction contracts Why special acconting treatment is reqired. When to se the completed contract method and the percentage of completion method as well as the balance sheet and income statement presentation of each. Revene recognition An introdction to the gidance on revene recognition sch as the Conceptal Framework, acconting standards and SEC Staff Acconting Blletins. There will be a discssion of the need for and isses raised by SEC Staff Acconting Blletins. Sales with right to retrn. The instalment sales and cost recovery methods. Franchise fee recognition. Software revene recognition. Revene for services. ASC Mltiple Deliverable Revene Arrangements. Intangible assets and goodwill Goodwill and negative goodwill acconting. Definite and indefinite life intangibles. Intangible assets arising in bsiness combinations. The impairment test on goodwill. Research and development costs. Software development both for sale and internal se. Inventories Costs to be inclded in inventory. Lower of cost and market and the calclation of the ceiling and floor. Methods of allocating costs to nits of prodction: FIFO, LIFO and average cost. Extraordinary items, changes in acconting policy and acconting changes Acconting changes and error corrections. The difference between a change in estimate and change in principle. Extraordinary items.
4 Modle C Acconting for leases Identifying whether a lease is capital or operating. Acconting for capital leases inclding the allocation of interest and capital elements and depreciation of the asset. When to se the impted rate of interest in the lease and when the incremental borrowing rate of the lessee shold be sed. Acconting for operating leases. Leases involving real estate. Sale and leaseback transactions. Deferred taxation ASC 740 on deferred taxes. Temporary and permanent differences. Classification of temporary differences. Deferred tax on acqisition of a sbsidiary. Deferred tax assets and valation allowances, net operating losses carried forward. Contingent losses and gains and other cost-related items Contingent gains and losses. Uncollectible receivables, prodct warranties, loan garantees and other loss contingencies. Environmental liabilities. Compensated absences. Disclosre of certain significant risks and ncertainties. Advertising costs. Costs associated with exit or disposal activities. Modle D Grop acconting The concept of grops and consolidated acconts. The consolidated balance sheet. Goodwill and negative goodwill. Valation considerations of the consideration and the assets acqired. The consolidated statement of net income. Fair vale measrement The se of fair vale measrement in financial reporting and as it relates to acqisitions. Modle E Earnings per share Basic and dilted EPS. Complex capital strctres inclding convertible instrments and the treatment of options in the calclation of EPS. Statement of Cash flows Some basic principles as to why sch a statement is necessary and gross verss net reporting. The categories of operating, investing and financing activities nder US GAAP. The direct and indirect methods of reporting cash flows from operating activities. Segment reporting Identifying an operating segment for reporting prposes. What has to be disclosed? Enterprise wide disclosres. Modle F Marketable secrities When to se the varios classifications of held-for-trading, held-to-matrity and available-forsale. The basis for valation in the balance sheet and the impact on earnings. The impact on percentage holding if common stock is held. Acconting for eqity investees and joint ventres The concept of significant inflence. Eqity acconting effects on the income statement and balance sheet. The impact of impairment on goodwill in an eqity investee. Acconting for derivative financial instrments (ASC topic 815) What is a derivative? How does ASC topic 815 define them and some exceptions? Embedded derivative instrments. Cash flow and fair vale hedges. The fair vale option for financial assets and liabilities. Long term debt interest and isse costs The treatment of notes issed. The treatment of disconts and premims. Loan origination fees and costs. Impairment of loans. Extingishment of debt. Convertible debt. Transfer and servicing of financial assets.
5 Modle G Foreign crrency transactions and translation 1 Individal Companies The concept of fnctional crrency. Monetary and non-monetary items and how they are treated. Forward exchange contracts, inclding hedging. Foreign crrency transactions and translation 2 Grop Financial Statements The concept of fnctional crrency. The crrent rate method and the remeasrement basis and when to se them. Treatment of exchange differences. Piecemeal acqisition and disposal of sbsidiaries Piecemeal acqisition The acconting treatment depending on the shareholding remaining in the income statement and statement of position. The calclation of the consolidated profit or loss on disposal. Loss of control in a sbsidiary Complex grop strctres How are intermediate holding companies treated? The calclation of percentage ownership for grop acconting prposes. The consolidation of variable interest entities Modle H Acconting for employment costs Short term benefits. Defined benefit and defined contribtion schemes and their acconting isses. Crrent service and past service cost, interest cost, actarial gains and losses and nrecognised gains and losses. Share based payment The historical basis behind the need for sch a standard. Eqity verss cash settled transactions. Vesting conditions. Modification of awards of eqity instrments. SEC standard forms and filings For SEC companies, they need to file particlar forms, some of which incorporate the US GAAP financial statements. The laws that govern the secrities indstry. A brief gide to corporate filing. Convergence with IFRS With the elimination on the necessity for a reconciliation of IFRS financial statements and the SEC proposal to allow US domestic companies se IFRS, convergence is now a hot topic for US companies. Revision In order to prepare for the final examination, we will go throgh a nmber of typical qestions on topics covered throghot the corse.
6 Timetable and costs Modles (1-day each) Time Standard price Special price A 9 November ,075 zł + 23% VAT 860 zł + 23% VAT B 10 November ,075 zł + 23% VAT 860 zł + 23% VAT C 17 December ,075 zł + 23% VAT 860 zł + 23% VAT D 18 December ,075 zł + 23% VAT 860 zł + 23% VAT E 18 Febrary ,075 zł + 23% VAT 860 zł + 23% VAT F 19 Febrary ,075 zł + 23% VAT 860 zł + 23% VAT G 10 March ,075 zł + 23% VAT 860 zł + 23% VAT H 11 March ,075 zł + 23% VAT 860 zł + 23% VAT Exam 31 March The cost of the 8-day programme if paid pfront 8,600 zł + 23% VAT 6,690 zł + 23% VAT Application The corses rn from 9 am to 5 pm. Two breaks for coffee and snacks are schedled dring the day and at 1 pm participants are invited to lnch (inclded in the price). If yo are interested in the Application of US GAAP training programme and yo wish to start, please complete the attached application form and retrn it to s by fax at least one week before the start of the corse.
Application of US GAAP
Application of US GAAP Price The cost of the 8-day programme if paid upfront Option 1 6690 zł + 23% VAT Option 2 6790 zł + 23% VAT Option 3 7000 zł + 23% VAT Client Relations Officer Aleksandra Trych tel.
More informationApplication of US GAAP
Application of US GAAP Start: 12 December 2018 (mod. A) Warsaw Client Relations Officer Aleksandra Trych tel. +48 505 171 636 aleksandra.trych@pl.ey.com Application of US GAAP 8-day comprehensive programme
More informationGood Mining (International) Limited
Good Mining (International) Limited International GAAP Illstrative financial statements for the year ended 31 December 2014 Based on International Financial Reporting Standards in isse at 31 Agst 2014
More informationBranch operations and accounting. Increasing agility in a global market place
and acconting Increasing agility in a global market place Contents 1 2 3 4 5 6 7 8 Introdction Are branch operations relevant to yo? How FAAS can add vale Contacts Notes of OECD BEPS Glossary Team Appendices
More informationAccounting update. New income recognition proposals for Not-for-Profits. At a glance. Background reasons for issuing the ED
May 2015 Acconting pdate At a glance The release of a two part ED will impact income recognition in the NFP sector The proposal will delay the recognition of some types of income by NFP entities may reslt
More informationREVENUE FROM CONTRACTS WITH CUSTOMERS MANUFACTURING INDUSTRY
INSIGHTS FROM THE BDO MANUFACTURING PRACTICE REVENUE FROM CONTRACTS WITH CUSTOMERS MANUFACTURING INDUSTRY OVERVIEW Companies have started gearing p to implement Acconting Standards Codification (ASC) Topic
More informationNET PROFIT OR LOSS FOR THE PERIOD, PRIOR PERIOD ITEMS AND CHANGE IN ACCOUNTING POLICIES (AS-5)
C H A P T E R 7 NET PROFIT OR LOSS FOR THE PERIOD, PRIOR PERIOD ITEMS AND CHANGE IN ACCOUNTING POLICIES (AS-5) Objective 7.1 The objective of this acconting standard is to prescribe the criteria for certain
More informationBASEL ROADMAP BLACKICE INC. REFERENCE PRESENTATION FEBRUARY 2017
BASEL ROADMAP BLACKICE INC. REFERENCE PRESENTATION FEBRUARY 2017 BASEL ROADMAP BASICS BASEL IMPLEMENTATION VS. BASEL COMPLIANCE 3 In order for an instittion to sccessflly meet BCBS and regional SBV Basel
More informationBASEL II OVERVIEW FEBRUARY 2017
BASEL II OVERVIEW FEBRUARY 2017 BASEL II INTRODUCTION BASEL BACKGROUND 3 BASEL I Issed 1988 BASEL II Issed 2006 BASEL III Issed 2010 Post Basel III (BASEL IV ) After 2012 In the early 1980s, the onset
More informationFreedom Plus Application Terms and Conditions and Nominee Service Agreement
Freedom Pls Application Terms and Conditions and Nominee Service Agreement Terms and Conditions In this Section, we, s and or refer to HSBC Bank Nominee (Jersey) Limited. HSBC Bank Nominee (Jersey) Limited
More informationMaster the opportunities
TM MasterDex 5 Annity Master the opportnities A fixed index annity with point-to-point monthly crediting and a premim bons Allianz Life Insrance Company of North America CB50626-CT Page 1 of 16 Discover
More informationAdvanced Financial Analysis Series
Advanced Financial Analysis Series CFA Netherlands is prod to present or Advanced Financial Analysis Series held in conjnction with Wall St. Training. The Advanced Financial Analysis Series will provide
More informationBank has been meeting targets set
TM 15 April 2013 Achieving scale with profitability Bank has been meeting targets set for itself at the time of change of management in 2008, in terms of prodctivity, profitability and efficiency. While
More informationInvestment Trusts, the Power to Vary, and Holding Partnership Interests
EDITED BY PETER J. CONNORS, LL.M., ROBERT R. CASEY, LL.M., AND LORENCE L. BRAVENC, CPA, LL.M. SPECIAL INDUSTRIES Investment Trsts, the Power to Vary, and Holding Partnership Interests THOMAS GRAY A trst
More informationHSBC GH Diversified Strategy Fund. Product Disclosure Statement
HSBC GH Diversified Strategy Fnd Prodct Disclosre Statement ARSN 140 788 950 Responsible Entity: Perpetal Trst Services Limited ABN 48 000 142 049, AFSL 236648 Investment Manager: HSBC Alternative Investments
More informationIntro to Financial Acumen. Round Table Guide August 22, 2018
Intro to Financial Acmen Rond Table Gide Agst 22, 2018 Table of Contents Bdget 3 Key Components Bdget Drivers Gross Profit 5 Calclation & Definition Why its measred Profit Levers 6 Variable vs. Fixed Expenses
More informationExempt Organization Business Income Tax Return. (and proxy tax under section 6033(e))
REAL761 09/05/018 Pg 38 Form A B C 990-T Department of the Treasry Internal Revene Service Check box if address changed Exempt nder section Exempt Organization Bsiness Income Tax Retrn (and proxy tax nder
More informationMiFID. The harmonization of the financial markets
The harmonization of the financial markets MiFID or Markets in Financial Instrments Directive, aims as its core goal at the harmonization of the financial markets by introdcing a common reglatory regime
More informationcotton crop insurance policy
cotton crop insrance policy Tailor-Made Cotton Crop Insrance Policy Introdction Where yo have paid or agreed to pay the premim to s, then, sbject to the terms and conditions contained in or endorsed on
More informationUnlock Your Profitability KLEVE KEE, OMEP MANAGING CONSULTANT JEFFERSON PETERS, KEY BANK EQUIPMENT FINANCE OFFICER
Unlock Yor Profitability KLEVE KEE, OMEP MANAGING CONSULTANT JEFFERSON PETERS, KEY BANK EQUIPMENT FINANCE OFFICER Qick Table Introdctions In 30 seconds Introdce yorself & yor company Where yo re located
More informationObjectives and advantages. u To analyse, interpret and report on financial statements and related information to different user groups.
IFRS Workshops Application of International Financial Reporting Standards Client Relations Officer Warszawa Aleksandra Trych tel. +48 505 171 636 aleksandra.trych@pl.ey.com Poznań Katarzyna Pudelska tel.
More informationPillar 3 Report 2017
Pillar 3 Report 2017 TABLE OF CONTENT Introdction...5 Management Statement...5 Location of Pillar lll Disclosres...6 Key Indicators of the Bank...7 Grop Strctre...8 The Bank s Management Board and Commitees...9
More informationNew Ventures BC. April 21, Financial Modeling. Sean Hodgins, CA-CPA, CPA (Illinois) Tandem Accounting Group Ltd.
New Ventres BC 1 April 21, 2018 Financial Modeling Sean Hodgins, CA-CPA, CPA (Illinois) Tandem Acconting Grop Ltd. O(604) 241-8400 M (778) 318-1514 sean@tandemacconting.com My Backgrond: Deloitte- Vancover,
More informationDATA GOVERNANCE BLACKICE INC. REFERENCE PRESENTATION FEBRUARY 2017
DATA GOVERNANCE BLACKICE INC. REFERENCE PRESENTATION FEBRUARY 2017 DATA GOVERNANCE RISKS AND CHALLENGES FACED BY INSTITUTIONS 3 Financial instittions are nder increasing pressre and obligation to nderstand
More informationFBT 2016 Supplement FBT Update. General FBT update. GST and taxable value of fringe benefits. Two FBT gross-up rates. FBT Supplement 2015/16
FBT 2016 Spplement April 2016 FBT Spplement 2015/16 2016 FBT Update The following is an pdate on rates, declarations and other precedent forms that may assist in the preparation of clients 2016 FBT retrns.
More informationTopic 4 Everyday banking
Topic 4 Everyday banking Learning otcomes After stdying this topic, stdents will be able to: identify the key featres of different types of crrent accont; and begin to evalate lifelong financial planning,
More informationOpening the Door to Your New Home. A Guide to Buying and Financing
Opening the Door to Yor New Home A Gide to Bying and Financing Contents Navigating Yor Way to Home Ownership...1 Getting Started...2 Finding Yor Home...9 Finalizing Yor Financing...13 Final Closing...14
More informationDo you have to comply?
isolved ACA The reporting reqirements that the Affordable Care Act (ACA) imposed were difficlt for many employers to meet. If yor ACA process last year didn t go as smoothly as it cold have, now is the
More informationRaising Financially Aware Kids
T C LAIR Soltions Smmer 2015 Dear Clients and Friends Professionally Speaking Congratlations to Stephanie S. Sommers, CPA, 2015 PICPA Yong Leader Award recipient! This award recognizes Stephanie s excellent
More informationHSP 2016 MANUAL. of the Homeownership Set-aside Program
HSP 2016 MANUAL of the Homeownership Set-aside Program FHLBank Topeka One Secrity Benefit Place, Site 100 Topeka, KS 66601 www.fhlbtopeka.com/hsp 866.571.8155 Table of Contents HSP Program Description...
More informationTopic 6 Borrowing products
Topic 6 Borrowing prodcts Learning otcomes After stdying this topic, stdents will be able to: otline the key featres of the financial services prodcts for borrowing; identify the key featres of the costs
More informationI. General Information
RPA INSURANCE SERVICES, LLC. 8 Wood Hollow Rd., Site 301, Parsippany, NJ 07054 Phone: (973)884-4400 xext 100 United States Liability Insrance Company Commercial Package Application MCP017M25B8 Version
More informationFinancial Statement Analysis Nathan Carlesimo Pierre-Louis Terry Alexis Ladasic
Financial Statement Analysis Nathan Carlesimo Pierre-Lois Terry Alexis Ladasic 1 Table of content Strategic and Economic Assessment 3-6 Growth Analysis 7-10 Profitability Analysis 11-16 Risk Analysis 17-22
More informationClemson University PCard Training Course. January 2018
Clemson University PCard Training Corse Janary 2018 Introdction The Prchasing Card is a Chip and Pin VISA credit card issed by Bank of America. The Prchasing Card (PCard) is a method of payment offered
More informationBoise Cascade Company
Boise Cascade Company Second Qarter 2018 Earnings Webcast Agst 6, 2018 Forward-Looking Statements This presentation incldes statements abot or expectations of ftre operational and financial performance
More informationSafeguarding your reputation
Safegarding yor reptation At a glance Global Board Perspective A crisis of confidence* Three qarters of board members felt their companies were crisis ready. Bt less than half cold describe crisis preparation
More informationEXIT GUIDE. Borrowers. For Direct Loan SM COUNSELING
EXIT For Direct Loan SM COUNSELING GUIDE Borrowers EXIT COUNSELING GUIDE For Direct Loan SM Borrowers CONTENTS CONTACTS FOR YOUR DIRECT LOANS SM... 1 Money management 2 Repaying yor loan 4 Repayment plans
More informationIFRS - Workshops. Application of International Financial Reporting Standards
s Application of International Financial Reporting Standards Kontakt Warszawa Aleksandra Trych tel. +48 505 171 636 aleksandra.trych@pl.ey.com Poznań, Kraków Katarzyna Pudelska tel. +48 510 201 305 katarzyna.pudelska@pl.ey.com
More informationHospitality and Liquor Liability Product
Hospitality and Liqor Liability Prodct Depending on the laws in yor state, yo may be held liable for the actions of intoxicated or nderage persons yo serve The negligent service to an intoxicated or nderage
More informationResearch on Risk Pre-warning Evaluation System of Enterprise Financing Based on Big Data Processing Siyun Xu, Qingshan Tong
International Conference on Atomation, Mechanical Control and Comptational Engineering (AMCCE 05) Research on Risk Pre-warning Evalation System of Enterprise Financing Based on Big Data Processing Siyn
More informationThe School for Certification of Intermediaries (SCI) at NISM is engaged in developing and administering Certification
1 ABOUT NISM National Institte of Secrities Markets (NISM) was established by the Secrities and Exchange Board of India (SEBI), in prsance of the annoncement made by the Finance Minister in his Bdget Speech
More informationEstates. Car Parking and Permit Allocation Policy
Estates Car Parking and Permit Allocation Policy Facilities Car Parking and Permit Allocation Policy Contents Page 1 Introdction....................................................2 2.0 Application Process..............................................6
More informationAuto Financing Application (Individual) Enquiries CIMB Islamic Bank Berhad ( H) CIMB Bank Berhad (13491-P)
Ato Financing Application (Individal) Enqiries +603 6204 7788 CIMB Islamic Bank Berhad (671380-H) CIMB Bank Berhad (13491-P) 1 APPLICANT DETAILS PERSONAL DETAILS Saltation Mr Madam Miss Others Name As
More informationAVOIDANCE POLICIES A NEW CONCEPTUAL FRAMEWORK
AVOIDANCE POICIES A NEW CONCEPTUA FRAMEWORK David Ulph OXFORD UNIVERSITY CENTRE FOR BUSINESS TAXATION SAÏD BUSINESS SCOO, PARK END STREET OXFORD OX1 1P WP 09/22 Avoidance Policies A New Conceptal Framework
More informationH IN A NUTSHELL
H2 2017 IN A NUTSHELL THE DRIVE YOU DEMAND OUR KEY FIGURES As at 30.06.2017 Assets Under Management CHF 118.9BN Dedication, conviction, agility and responsibility lie at the heart of or client relationships.
More informationA Secure Strategy for Retirement Savings: Bridge the Income Gap with Guaranteed Lifetime Income
T C LAIR Soltions Professionally Speaking CONGRATULATIONS to Brian DiMattesa, CPA, who was promoted to a Principal of St. Clair CPA Soltions, effective Janary 1, 2017. Brian has served as a Manager in
More informationExhibits Prospectus. April 11 14, 2019 Anaheim, CA. Top Diseases Treated by Attendees. Primary Work Setting of Attendees
Exhibits Prospects April 11 14, 2019 Anaheim, CA We expect more than 4,000 oncology nrses to attend the ONS 44th Annal Congress. Make yor plans now to meet with these leaders on the frontline of cancer
More informationPower System Economics: Introduction. Daniel Kirschen
Power System Economics: Introdction Daniel Kirschen D. Kirschen 2006 Why stdy power system economics? Generation Transmission Distribtion Cstomer D. Kirschen 2006 Why stdy power system economics? IPP IPP
More information2016 Annual Report. Innovation in Sight
2016 Annal Report Innovation in Sight Table of contents 4 Safe harbor for forward-looking statements 5 Innovation in sight 6 Otpacing or markets 8 Growing in a flat environment 10 Bilding capacity 11 Consistency
More informationASSET MANAGEMENT COMPANY REGISTRAR AND TRANSFER AGENT
SPONSOR FIL Investment Advisors Registered Office: Pembroke Hall, 42 Crow Lane, Pembroke, Hamilton, HM19, Bermda. TRUSTEE FIL Trstee Company Private Limited Registered Office: 56, 5th Floor, Maker Chambers
More informationStock Assessment of Pacific bluefin tuna (PBF) International Scientific Committee for Tuna and Tuna-like Species in the North Pacific Ocean
Stock Assessment of Pacific blefin tna (PBF) International Scientific Committee for Tna and Tna-like Species in the North Pacific Ocean Otline Back gronds Catch information Fishery data pdates Specification
More informationGeorgia Transportation Update: H.B. 170/106 The Transportation Funding Act of State Senator Steve Gooch (SD 51)
Georgia Transportation Update: H.B. 170/106 The Transportation Fnding Act of 2015 70 th Sothern Legislative Conference Jly 9, 2016 State Senator Steve Gooch (SD 51) Key Conditions for Transportation Fnding
More informationJournal of Chemical and Pharmaceutical Research, 2014, 6(7): Research Article
Available online www.ocpr.com Jornal of Chemical and Pharmacetical Research, 04, 6(7):05-060 Research Article ISSN : 0975-7384 CODEN(USA) : JCPRC5 A research on IPO pricing model in China's growth enterprise
More informationSpecialty Non Profit Package
UNITED STATES LIABILITY INSURANCE GROUP A BERKSHIRE HATHAWAY COMPANY USLI.COM 888-523-5545 Specialty Non Profit Package THE ALL-IN-ONE POLICY DESIGNED FOR NON-PROFITS INCLUDING: DIRECTORS & OFFICERS LIABILITY
More informationWelcome The Webinar Will Begin Momentarily
Welcome The Webinar Will Begin Momentarily While yo won t be able to talk dring the webinar, we encorage yo to sbmit qestions for the presenters sing the chat fnction. We have more than 1,000 attendees
More informationExempt Organization Business Income Tax Return. (and proxy tax under section 6033(e)) 08/01/15 07/31/16
Form A B 990-T Department of the Treasry Internal Revene Service Check box if Exempt Organization Bsiness Income Tax Retrn (and proxy tax nder section 6033(e)) 08/01/15 07/31/16 For calendar year 2015
More informationMedication Take Back Programs and the DEA Regulations
Medication Take Back Programs and the DEA Reglations Jeanie Jaramillo-Stametz, PharmD Director, Medication Cleanot Managing Director, Texas Panhandle Poison Center Assistant Professor, Texas Tech University
More informationCollateral and Debt Capacity in the Optimal Capital Structure
IRES2011-010 IRES Working Paper Series Collateral and Debt Capacity in the Optimal Capital Strctre Erasmo Giambona Antonio Mello Timothy Riddiogh May 2011 Collateral and Debt Capacity in the Optimal Capital
More informationABN AMRO Mutual Fund
ABN AMRO Mtal Fnd OFFER DOCUMENT OFFER OF UNITS OF: ABN AMRO CASH FUND An open-ended Liqid scheme with no assred retrns On going basis Offer of Units at Applicable NAV Sponsor Trstee Asset Management Company
More informationPolicy instruments for environmental protection
Policy instrments for environmental protection dr Magdalena Klimczk-Kochańska Market approach refers to incentive-based policy that encorages conservative practices or polltion redction strategies Difference
More informationGlobal Medical Insurance
Global Peace of Mind Global Medical Insrance The flexible, long-term, worldwide medical insrance program for individals and families. Secrity rated A (excellent) A.M. Best Version 0114 Plan Options: Silver
More informationFitness Center Product
UNITED STATES LIABILITY INSURANCE GROUP A BERKSHIRE HATHAWAY COMPANY Fitness Center Prodct Why Do Fitness Centers Need To Prchase Insrance? One of yor patrons places a weight back into its holder and it
More informationASSURE. Level-Funded Plans. Enjoy the best of both worlds the security of a fully insured plan with the advantages of a self-funded plan
ASSURE Level-Fnded Plans Enjoy the best of both worlds the secrity of a flly insred plan with the advantages of a self-fnded plan Available to employers with 2-100 enrolled employees Providing a comprehensive
More informationLINK. A PUBLICATION OF THE SALISBURY TOWNSHIP SCHOOL DISTRICT Vol. 17 No.2 Winter 2007
LINK A PUBLICATION OF THE SALISBURY TOWNSHIP SCHOOL DISTRICT Vol. 7 No.2 Winter 2007 Spring-Ford Area School District SPECIAL EDITION Act, also known as the Pennsylvania Taxpayer Relief Act, was passed
More informationEntrepreneurs, investors, family businesses. An independent approach to preserving and enhancing your wealth
Entrepreners, investors, family bsinesses An independent approach to preserving and enhancing yor wealth Yor wealth: an asset that sholdn t jst stand still In a constantly changing environment, the right
More informationQUARTERLY MOUNTAIN IN THIS ISSUE 2013 SUMMER. America Helps Students When They Need It Most. Does Your Credit Card Stack Up? Debit Cards.
MOUNTAIN QUARTERLY IN THIS ISSUE President s Message Montain America Helps Stdents When They Need It Most How Does Yor Credit Card Stack Up? MyExpressSM Have Debit Cards Yo Started Planning for Long-Term
More informationSeeit Allina Whole New Light. TSCPACPE
Seeit Allina Whole New Light. TSCPACPE Be part of TSCPA s and gain the pillars of knowledge needed to bild yor expertise! EXCLUSIVE PREMIER SPONSOR Webcast option available for all sessions with the exception
More informationAOG / 7 1 May The Financial Markets Are Beginning to Recognize the Value of the EITI Label,
AO / 7 1 May 2013 INTERVIEW The Financial Markets Are Beginning to Recognize the Vale of the EITI Label, David Diamond, lobal Co-Head of ES at Allianz lobal Investors, tells AO It is far easier to generate
More informationHighlights. Product Options USLI.COM Preferred Package Features: Directors and Officers/Employment Practices Liability Features:
Bsiness Association Gard From a chamber of commerce to a professional or trade association, USLI is the carrier of choice for all yor bsiness association risks. Maintaining proper insrance is imperative
More informationGoPro (GPRO) Apple s Next Big Thing
GoPro (GPRO) Apple s Next Big Thing Target Overview GoPro develops both hardware and software prodcts to enable their sers to captre, manage, share and enjoy meaningfl life experiences Cameras Hero Line:
More informationTaxation of Artistes and Sportsmen Available Options to change Article 17 (Artistes and Sportsmen) Dick Molenaar* 1. Introdction The International Tax
Taxation of Artistes and Sportsmen Available Options to change Article 17 (Artistes and Sportsmen) Dick Molenaar* 1. Introdction The International Tax Conference in Mmbai devoted one of its panels to the
More informationWorking Paper Series. Government guarantees and financial stability. No 2032 / February 2017
Working Paper Series Franklin Allen, Elena Carletti, Itay Goldstein, Agnese Leonello Government garantees and financial stability No 2032 / Febrary 2017 Disclaimer: This paper shold not be reported as
More informationShould a monopolist sell before or after buyers know their demands?
Shold a monopolist sell before or after byers know their demands? Marc Möller Makoto Watanabe Abstract This paper explains why some goods (e.g. airline tickets) are sold cheap to early byers, while others
More informationVassar College 403(b) Retirement Plans INVESTMENT AND FUND TRANSFER GUIDE
Vassar College 403(b) Plans INVESTMENT AND FUND TRANSFER GUIDE This resorce gide will help yo nderstand how yor crrent investments may be affected. Page 3 Fidelity Investments Transfers Page 13 TIAA Transfers
More informationSpecialty Training School Product
USLI.COM 888-523-5545 Specialty Training School Prodct As a school owner, do yo have the right coverage? General liability that incldes coverage for mental angish or emotional distress Coverage for professional
More informationCorporate Governance Disclosure
Corporate Governance Disclosre Dring the year ended 31/03/2016, in compliance with Clase 49 of the Listing Agreement with Stock Exchanges, the Company sbmits the report on the matters mentioned in the
More informationParticipating in Electricity Markets: The Generator s Perspective. D. Kirschen
Participating in Electricity Markets: The Generator s Perspective D. Kirschen 2006 1 Market Strctre Monopoly Oligopoly Perfect Competition Monopoly: Monopolist sets the price at will Mst be reglated Perfect
More informationINSURANCE FOR FRATERNAL/SOCIAL CLUBS CARRIER PAGE APPLICATION
INSURANCE FOR FRATERNAL/SOCIAL CLUBS Insrance for fraternal clbs is specifically designed to meet the needs of social organizations inclding charitable member organizations, cltral clbs, hobby clbs, military
More informationDear Clients and Friends
T C LAIR Soltions Professionally Speaking Welcome! St. Clair CPA Soltions is expanding its staff in both offices to meet the demands of tax season and beyond. Please join s in welcoming new Senior Accontants
More informationVacant Building Product Claim Examples
Vacant Bilding Prodct Claim Examples Property: Vandals broke into a hose, which was recently vacated. There was $15,000 in bilding damage. Property: The bilding owner has jst signed a lease with his new
More informationPlan Now to Maximize Your Medicare Coverage
T C LAIR Soltions Dear Clients and Friends Professionally Speaking Please welcome or newest members of the firm! In September, Tax Compliance Manager Angela M. Dcker, CPA, Acconting Associate Owen Hoxie,
More informationReal Estate Agents Errors & Omissions Liability
Real Estate Agents Errors & Omissions Liability Why yo need Real Estate Errors and Omissions Coverage? Low mortgage rates have enabled more people to prchase homes. The rising nmber of transactions increases
More informationInvestor Sentiment and Stock Return: Evidence from Chinese Stock Market
Investor Sentiment and Stock Retrn: Evidence from Chinese Stock Market Feng Jnwen and Li Xinxin School of Economics and Management, Nanjing University of Science and Technology, Nanjing Jiangs, China *
More information2015 DECISION MAKING GUIDE. Your guide to making sound health care decisions. H9302 _DMG2015 Accepted
2015 DECISION MAKING GUIDE Yor gide to making sond health care decisions H9302 _DMG2015 Accepted Decision Making Gide 2015 Yor gide to making sond health care decisions There are so many choices that
More informationFINANCIAL RESEARCH ASSOCIATES AND LEGAL EDUCATION ASSSOCIATES PROUDLY PRESENTS FINANCIAL RESEARCH ASSOCIATES OFFSHORE FUNDS
FINANCIAL RESEARCH ASSOCIATES AND LEGAL EDUCATION ASSSOCIATES ROUDLY RESENTS FINANCIAL RESEARCH ASSOCIATES OFFSHORE FUNDS Strctre, Compliance & Operations Jne 25-26, 2007 Flatotel, New York SUMMIT HIGHLIGHTS
More informationSt. Andrew Greek Orthodox Church Catering Requirements
St. Andrew Greek Orthodox Chrch Catering Reqirements 5649 North Sheridan Road Chicago, IL 60660 Tel. 773-334-4515 Fax 773-334-3468 Email: info@standreworthodox.org TABLE OF CONTENTS TABLE OF CONTENTS 1
More informationApproximate Confidence Intervals for a Parameter of the Negative Hypergeometric Distribution
Approximate Confidence Intervals for a Parameter of the Negative Hypergeometric Distribtion Lei Zhang 1, William D. Johnson 2 1. Office of Health Data and Research, Mississippi State Department of Health,
More informationFinance: Risk Management Module II: Optimal Risk Sharing and Arrow-Lind Theorem
Institte for Risk Management and Insrance Winter 00/0 Modle II: Optimal Risk Sharing and Arrow-Lind Theorem Part I: steinorth@bwl.lm.de Efficient risk-sharing between risk-averse individals Consider two
More informationPrice Postponement in a Newsvendor Model with Wholesale Price-Only Contracts
Prde University Prde e-pbs Prde CIER Working Papers Krannert Gradate School of anagement 1-1-011 Price Postponement in a Newsvendor odel with Wholesale Price-Only Contracts Yanyi X Shanghai University
More informationOpportunity in Latin America
www.acqisition-intl.com Opportnity in Latin America EY takes a detailed look at the opportnities and challenges presented by Soth America s diverse and complex tax landscape. Web: www.ey.com Brazil, Brasilia,
More informationSUBJECT INDEX SUBJECT INDEX ACCOUNTANCY Financial Accounting M.N. ARORA/K.V. ACHLAPATHI/S. BRINDA 1 Financial Accounting JASMINE KAUR 1 Fundamentals o
SUBJECT INDEX SUBJECT INDEX ACCOUNTANCY Financial Acconting M.N. ARORA/K.V. ACHLAPATHI/S. BRINDA 1 Financial Acconting JASMINE KAUR 1 Fndamentals of Financial Acconting DEEPAK SEHGAL 1 Financial Acconting
More informationA Financial Data Summary and Analysis System for the Farm Supply Firm
University of ebraska Lincoln DigitalCommons@University of ebraska Lincoln OpenAccess* Master's Theses from the University of ebraskalincoln Libraries at University of ebraskalincoln 51974 A Financial
More informationCM4-CIC Group. Consolidated financial statements 2008
CM4-CIC Grop Consolidated financial statements 2008 Grop Crédit Mtel Centre Est Erope Sd-Est Ile-de-France Savoie-Mont Blanc and CIC 2008 Registration docment Annal report...........................................
More informationAMUCSS, Cáceres. PAPER No. 35 MICROREINSURANCE APPLICATIONS FILLING SUPPLY AND DEMAND GAPS. Alex Bernhardt, Guy Carpenter
AMUCSS, Cáceres PAPER No. 35 MICROREINSURANCE APPLICATIONS FILLING SUPPLY AND DEMAND GAPS Alex Bernhardt, Gy Carpenter Jly 2014 ACKNOWLEDGEMENTS The athor is heavily indebted to Peter Wrede for his collaboration
More informationLevedahl s explanation for the cashout puzzle in the U.S. Food Stamp Program: A Comment *
Levedahl s explanation for the cashot pzzle in the U.S. Food Stamp Program: A Comment * Robert V. Brenig and Indraneel Dasgpta Address for Correspondence: Robert V. Brenig Centre for Economic Policy Research,
More informationOwnership structure and rm performance: evidence from the UK nancial services industry
Applied Financial Economics, 1998, 8, 175Ð 180 Ownership strctre and rm performance: evidence from the UK nancial services indstry RAM MUD AMB I* and C ARMELA NI COS IA *ISMA Centre, University of Reading,
More informationGeneration Expansion. Daniel Kirschen. Daniel Kirschen
Generation Expansion Daniel Kirschen Daniel Kirschen 2005 1 Perspectives The investor s perspective Will a new plant generate enogh profit from the sale of energy to jstify the investment? The consmer
More informationFUNGIBILITY, PRIOR ACTIONS AND ELIGIBILITY FOR BUDGET SUPPORT
FUNGIBILITY, PRIOR ACTIONS AND ELIGIBILITY FOR BUDGET SUPPORT Abstract by Oliver Morrissey CREDIT and School of Economics, University of Nottingham Draft Jly 2005 A nmber of donors advocate providing general
More informationMelissa Ostrower, Esq. Jackson Lewis P.C. New York City (212) Jackson Lewis P.C.
Overview of Selected Tax and Benefits Law Changes nder the Tax Cts and Jobs Act ( Act ) Legal Qick Hits for ACC s Employment and Labor Law Committee March 2018 Melissa Ostrower, Esq Jackson Lewis P.C.
More informationFOR THE COUNTY OF MARJON. Case No. STIPULATED ORDER APPOINTING RECEIVER
B t- c;j : =...... ;>-, a....
More information