Corporate entities

Xem 1-20 trên 65 kết quả Corporate entities
  • Chapter 26 - The corporate entity. After completing this chapter, students will be able to: Describe the evolution of associative corporativism; explain the nature of a corporation; list the constitutional rights of a corporation; describe the differences among a private, a public, and a quasi-public corporation;...

    ppt13p nomoney6 04-03-2017 1 0   Download

  • Among performance audits, the number and complexity of the planning issues can be even greater. The methodology for assessing the operating efficiency of an entity will be quite different from that for attempting to measure the effectiveness of a programme in achieving its stated objectives. These two kinds of audits involve collecting and analysing different kinds of data from different sources.

    pdf284p tay_thi_le 19-02-2013 30 10   Download

  • We present a generative model of template-filling in which coreference resolution and role assignment are jointly determined. Underlying template roles first generate abstract entities, which in turn generate concrete textual mentions. On the standard corporate acquisitions dataset, joint resolution in our entity-level model reduces error over a mention-level discriminative approach by up to 20%.

    pdf5p hongdo_1 12-04-2013 6 2   Download

  • (BQ) Part 2 book "Corporations, partnerships, estates & trusts" has contents: Comparative forms of doing business, taxes on the financial statements, exempt entities, multistate corporate taxation, tax practice and ethics, the federal gift and estate taxes, the federal gift and estate taxes,....and other contents.

    pdf561p bautroibinhyen22 22-03-2017 4 2   Download

  • Chapter objectives: Discuss the purpose and roles of NPOs, evaluate SOX and its potential application to private companies and NPOs, present the corporate governance principles, mechanisms, and functions found in public companies in a comparable structure for use in private companies and NPOs, elaborate on the duties of the audit committee of NPOs, reiterate the importance of an effective internal control structure for entities of all types and sizes.

    ppt16p allbymyself_06 26-01-2016 11 1   Download

  • Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 16: Corporate operations. In this chapter, the learning objectives are: Describe the corporate income tax formula, compare and contrast the corporate to the individual tax formula, and discuss tax considerations relating to corporations’ accounting periods and accounting methods; identify common book-tax differences, distinguish between permanent and temporary differences, and compute a corporation’s taxable income and regular tax liability.

    ppt22p nomoney5 04-03-2017 6 1   Download

  • Chapter 18 - Corporate taxation: Nonliquidating distributions. In this chapter, the learning objectives are: Explain how distributions from a corporation are taxed to a shareholder, compute earnings and profits to determine shareholder dividend income and stock basis, describe “constructive” dividends,...

    ppt24p nomoney5 04-03-2017 2 1   Download

  • The goals of this chapter are: Determine the tax consequences of corporate formation, identify the different forms of taxable and tax-deferred acquisitions, determine the tax consequences of a corporate acquisition, determine the tax consequences of a corporate liquidation.

    ppt25p nomoney5 04-03-2017 3 1   Download

  • The main goals of this chapter are to: Determine whether a flow-through entity is taxed as a partnership or S corporation, and distinguish the entity approach from the aggregate approach for taxing partnerships; resolve tax issues applicable to partnership formations and other acquisitions of partnership interests, including gain recognition to partners and tax basis for partners and partnerships; determine the appropriate accounting periods and methods for partnerships;...

    ppt24p nomoney5 04-03-2017 1 1   Download

  • The purpose of this chapter is: Describe the requirements and process to elect S corporation status; explain the events that terminate the S corporation election; describe operating issues relating to S corporation accounting periods and methods, and explain income and loss allocations and separately stated items;...

    ppt28p nomoney5 04-03-2017 2 1   Download

  • To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

    ppt60p nklong1234 24-03-2010 204 91   Download

  • Sole Proprietorship A business owned by a single individual. Owner maintains title to the firm’s assets. Owner has unlimited liability. 2) Partnership Similar to a sole proprietorship, except that there are two or more owners. General Partnership All partners have unlimited liability. 2b) Limited Partnership Consists of one or more general partners, who have unlimited liability, and One or more limited partners (investors) whose liability is limited to the amount of their investment in the business.

    ppt28p huynhcongdanh 12-06-2012 117 49   Download

  • Disaster recovery back-up tapes or other media should be kept solely as a security precaution and are not intended to serve as a records retention tool. In the case of disaster, the back-up would be used to restore lost records. Agency records that have not met their retention should not be disposed of on the basis of the existence of a back-up. If, for any reason (for instance, a disaster erases e-mails on an agency server), the only existing copy of an item that has not met its retention period is on a back-up tape or other medium, the agency must...

    pdf84p dacotaikhoan 26-04-2013 34 11   Download

  • To make sure that forming a corporation is the best legal and tax approach for your business, this chapter compares the corporation to other small business legal structures, such as the sole proprietorship, the partnership, and the popular limited liability company. A corporation, like a limited liability company, protects your personal assets from business creditors. But the corporation stands apart from all other business forms due to its built-in organizational structure and unique access to investment sources and capital markets.

    pdf330p namde02 08-03-2013 32 10   Download

  • As consumers increasingly value environmental resources they are prepared to pay for them premium prices (Pigram,1996; Archer,1996; Thomas, 1992; Garrod and Willis, 1992; Laarman, and Gregersen, 1996). Hence, local resources become a central asset for destinations and tourism suppliers and their sustainability a core function of tourism marketing. Middleton and Hawkins (1998,p.

    pdf153p lenh_hoi_xung 21-02-2013 34 9   Download

  • The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)).

    pdf138p bimap_5 28-12-2012 18 8   Download

  • While many HIV-infected individuals do not wish to have children, others desire children despite their infected status. The desire and intent to have children among HIV-infected individuals may increase because of improved quality of life and survival following commencement of anti-retroviral treatment. In developing countries such as South Africa, where the largest number of people living with HIV/AIDS worldwide reside, specific government reproductive health policy and service provision for HIV-infected individuals is underdeveloped.

    pdf6p ut_hai_can 25-12-2012 28 7   Download

  • Before we discuss the various types of PMO, we need to clarify what we mean by project, programme and portfolio management, since these terms are used quite specifically below. Project management. The organisation of resources and activities to deliver a predefined scope of work, within agreed timescales and costs, using existing capabilities to achieve the benefits that justified the project. Programme management.

    pdf26p lenh_hoi_xung 21-02-2013 20 7   Download

  • Midwives’ unique contribution to public health is that they work with women and their partners and families throughout pregnancy, birth and the postnatal period to provide safe, holistic care. For optimum effect, midwifery needs to be firmly rooted in the community where women and their partners live their lives.

    pdf52p le_minh_nha 18-12-2012 20 5   Download

  • Even if an entity otherwise holds a “substantial position” in swaps, it would not qualify as a major swap participant if those positions are held for “hedging or mitigating commercial risk,” among other exceptions. 20 However, the proposed defi nition of “hedging or mitigat- ing commercial risk” would exclude swap positions held for speculative purposes. 21 As most private funds would presumably be deemed to be holding their swap positions for speculative purposes, that exclusion is unlikely to apply to them.

    pdf11p hongphuocidol 04-04-2013 39 5   Download


Đồng bộ tài khoản