| It was necessary for the profits to be taxed in Australia by accruals in order for franked dividends to be able to be paid. |
|
| For the economy, this means among other things, negative effects on earnings, employment and revenue accruals to the treasury. |
|
| Defined benefit plans need to evolve to the Internet age with frequent access to benefit accruals and projections. |
|
| We were talking about some bonus accruals again that he was not paying attention to, and of course I did shout. |
|
| The traditional systems were based on cash accounting, not on accruals and depreciation. |
|
| Missing July 1, 2002, accrual rows were created and existing accruals for the same date that were incorrect have been corrected. |
|
| Compensation of employees is the sum of wage and salary accruals, employer contributions for government social insurance, and other labor income. |
|
| Define custom charts of accounts and authorize journal entries and accruals while providing complete financial reporting capabilities. |
|
| As annual leave accruals are an increasing liability, more employers are attempting to maintain their employees' annual leave credits to a manageable level. |
|
| Benefits already accrued should be honoured, but future accruals should be curtailed, where legally possible. |
|
| They have also been found to be more likely to reduce investment in research and more likely to rack up discretionary accruals before retiring. |
|
| As well, when determined to be impaired, interest is no longer accrued and previous interest accruals are reversed. |
|
| In Ontario, unisex mortality is required for post-1986 accruals but can be applied for all service. |
|
| Both of these things permanently freeze your pension benefit at its current value, because there will be no new accruals. |
|
| Some groups thus introduced cash basis accounting and others accruals basis accounting. |
|
| Other liabilities include trade payables, accruals and provisions for post-retirement benefits. |
|
| Results for 2008 include modest income from various adjustments to accruals related to these divestments. |
|
| The differences between the amounts paid and received are the correspondent costs and profits, and are registered in the categories of accruals and deferments. |
|
| Examples include research and development tax credits, foreign income, nondeductible book accruals and tax carryover benefits. |
|
| In doing so, they stash accruals in cookie jars during the good times and reach into them when needed in the bad times. |
|
|
|
| Evaluation of conservatism in accounting profit and its relationship with accruals combination. |
|
| Because the maturity value of the Real Return Bonds includes an inflation compensation element, this difference in CPI factors used in calculation impacts both the bond interest accruals and the bond liability values. |
|
| The provision for future benefits for employees includes the liability for accrued severance benefits, as well as accruals for vacation, overtime and furlough benefits. |
|
| The first approach is the 'calendar day approach' where the accruals are recorded every calendar day independently of whether a day is a weekend day, a bank holiday or a business day. |
|
| From simple field edits to transaction cancellation and rebooking, MVest makes it simple to correct any errors made in the system, with full recalculation of values, costs and accruals where required. |
|
| The Authority's accounts receivable, estimated year-end adjustment payable, payables and accruals, and note payable Department of Finance are recorded at amortized cost which approximates their fair market value. |
|
| Such accruals have grown rapidly in recent years. |
|
| Taking out a loan means a saver misses out on valuable accruals. |
|
| In the past accounting fixes, such as playing around with accruals, allowed executives to hit their quarterly targets while keeping up long-term spending. |
|
| The money purchase contributions or defined benefit accruals must continue under terms of the plan that apply for periods that are not regular periods of employment. |
|
| I refer, for example, to the deficiencies in the system of accruals accounting when it comes to presenting the state of the Commission's assets and liabilities. |
|
| The gold flows relating to these collateralised transactions shall not be recorded in the financial statements and the difference between the spot and forward prices of the transaction shall be treated on an accruals basis. |
|
| Further accruals reflect the following processes: Scholarships are not regarded as belonging to university operations and are therefore treated as transfer payments. |
|
| Financial liabilities include short-term and long-term payment obligations, which are stated at the amount payable or repayable, as well as accruals and deferred income. |
|
| It has also considered the need to review the accounting principles, currently a cash-based accounting system, to move to an accruals accounting system. |
|
| There are minor accruals, but no additional spending. |
|
| There is a need for a systematic receiving process in order that monthly accounts payable accruals can be reported, including a matching of goods received against goods procured and invoiced. |
|
| The fact that contributions have been unsufficient to cover benefit accruals since 2000 is relevant to an assessment of recent changes to federal pensions. |
|
