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" Information available prior to issuance of the financial statements indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit in this condition that it must be... "
SEC and Corporate Audits: Hearings Before the Subcommittee on Oversight and ... - 472. lappuse
autors: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - 1985
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Selected Medicare Issues: Hearing Before the Subcommittee on Health of the ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Health - 1975 - 830 lapas
...statement Indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit...probable that one or more future events will occur confirming the fact of the loss. "(b) The amount of loss can be reasonably estimated." Thus, this statement...
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Hearings, Reports and Prints of the Joint Committee on Atomic Energy

United States. Congress. Joint Committee on Atomic Energy - 1975 - 568 lapas
...statement indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit...probable that one or more future events will occur confirming the fact of the loss. b) The amount of loss can be reasonably estimated."12 The uncertainty...
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To Consider Whether Financial Risk to Utilities Under the Price-Anderson ...

United States. Congress. Joint Committee on Atomic Energy - 1976 - 247 lapas
...statement indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit...probable that one or more future events will occur confirming the fact of the loss. b) The amount of loss can be reasonably estimated."12 The uncertainty...
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Need for improvement in Small Business Administration's financial management ...

United States. General Accounting Office - 1976 - 70 lapas
...contingency * * * shall be accrued by a charge to income * * * if both of the following conditions are met: a Information available prior to issuance of the financial...that it is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements. * * * It is implicit in this...
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Accounting Principles and Standards for Federal Agencies

United States. General Accounting Office - 1978 - 104 lapas
...loss from contingency shall be accrued as an expense if both of the following conditions are met: 1. Information available prior to issuance of the financial...that it is probable that an asset has been impaired or a liability has been incurred as of the date of the financial statements. It is implicit in this...
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Deduction for Self-insurance for Product Liability: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Miscellaneous Revenue Measures - 1979 - 812 lapas
...contingency (or estimated liability) to be accrued as a charge against income two conditions must be met: la) Information available prior to issuance of the financial...statements indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statement. It is implicit...
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Deduction for Self-insurance for Product Liability: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Miscellaneous Revenue Measures - 1979 - 810 lapas
...contingency (or estimated liability) to be accrued as a charge against income two conditions must be met: (a) Information available prior to issuance of the...statements indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statement. It is implicit...
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Timing and Measurement of Taxpayer Deductions for Obligations to be Paid in ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1984 - 300 lapas
...accrued by a charge to income if the following conditions are met: (a) Information available prior to the issuance of the financial statements indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit...
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Federal Home Loan Bank Board Enforcement of Federal Securities ..., 4. sējums

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - 1987 - 264 lapas
...recognition of the loss if the loss has not already 12 been recognized or If prior recognition vas inadequate. Recognition of loss on a receivable is...statements. It is implicit in this condition that It mist be probable that one or more future events will occur confining the fact of loss. b. The amount...
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Federal Home Loan Bank Board Enforcement of Federal Securities ..., 4. sējums

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - 1987 - 240 lapas
...inadequate. Recognition of loss on a receivable is required If both of the following conditions are act: a. Information available prior to issuance of the...statements. It is implicit in this condition that It Bust be probable that one or more future events will occur confirming the fact of loss. b. The amount...
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