This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial ...

The Securities and Exchange Commission is planning to encourage greater cooperation between U.S. and international ...

The cost-of-living adjustment will increase benefits by about $56 each month. Social security benefits will rise 2.8% starting in January, amounting to an additional $56 per month for 75 million ...

There are circumstances where it may be necessary to transfer expenditures to a sponsored project. Cost transfers should be timely (within 90 days), fully documented, conform to university and sponsor ...

Nearly 10 years after issuing its lease accounting standards, the Financial Accounting Standards Board is reckoning with some of the lessons learned from the project — including the ...

The N. Eldon Tanner Building is home to the accounting program. The program has developed a reputation among students for being very challenging. (BYU Photo) According to the latest rankings from U.S.

Delaware M&A contract damages law imposes four limitations on the recoverability of DIV Damages: (1) foreseeability; (2) certainty; (3) avoidability; and (4) no windfall. Of these, certainty and ...

It is the policy of the University of Vermont that costs shall be charged to the appropriate sponsored agreement when first incurred. Costs may not be transferred after they are initially recorded ...

Old physics wisdom can get comically simple. Take, for instance, the idea that bigger is generally better for complex science observatories. But there’s another one that researchers unknowingly gloss ...

The authors do not work for, consult, own shares in or receive funding from any company or organization that would benefit from this article, and have disclosed no relevant affiliations beyond their ...

Pratt Institute complies with Uniform Administrative Requirements, Cost Principles, and Audit Requirements for federal grant awards and cooperative agreements. Unless otherwise indicated in the Notice ...

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...