New accounting rules have made the deficits more apparent to investors and analysts.
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The offsetting goodwill is, under new accounting rules, never amortized against earnings.
So the new accounting rules will affect the Brits most, says J.
New accounting rules mean that repricing them down will count against profits.
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As high-profile corporate abuses have unfolded, one after the other, most boards have become preoccupied with reassessing their responsibilities and implementing the new accounting rules.
Sarbanes-Oxley inspired a slew of new accounting rules, including FAS 157.
In addition, new accounting rules would make it easier to get an overview of the scale of the banks' bad debt problem, according to the draft.
If you think the new accounting rules for mark-to-market accounting caused havoc on bank balance sheets and accelerated the crisis, then this would have been far worse.
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New accounting rules have also restricted firms' room to manoeuvre.
That is, the benefit to the capital market of improved financial information must be weighed against the cost of any changes in economic behavior induced by new accounting rules.
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Historically, the general partners of private equity funds just held their portfolio at cost, but last year they were forced by new accounting rules to mark their holdings to market.
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Mooted new accounting rules may increase the size of pension liabilities on firms' balance sheets, and other proposals could exacerbate the effect of swings in the value of stocks and bonds.
New accounting rules demand that they start valuing their equity portfolios at market value at the end of this month, which could constrain their ability to pay dividends out of retained earnings.
Traders are intensely focused on level 3 reported by the banks, because new accounting rules changing the way assets are valued kick in later this month and could fuel a new wave of write-downs.
One of the problems is the still-opaque process the banks use to evaluate and mark securities holdings, loans and other assets to market, a process they have to repeat daily because of new accounting rules.
Companies were reporting lower earnings as a result of the new legislation as accounting rules force companies to take a charge in the first quarter.
New regulations and accounting rules have made securitisation less appealing.
They not only have to experience the excruciation of deferred tax computations and the related disclosures, but also the relatively new rules on accounting for uncertain tax positions.
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And, in the new financial year, changed accounting rules will oblige banks to carry shares on their books at market value.
The Federal Accounting Standards Board is considering new rules about how financial companies account for off-balance sheet holdings.
Now, under new rules adopted in June by the Financial Accounting Standards Board, they'll have to amortize the production costs over no more than ten years and immediately expense the marketing (which can cost as much as making the film).
Paulson recognized that under the universal mark-to-market accounting rules, banks and other mortgage providers could not make any new mortgages.
While we knew that some people could not afford to make the home purchases that they did, we did not recognize that their numbers would be swelled by the simultaneous lowering of underwriting standards, changes in accounting rules and a slowing economy diminishing the income potential of both new buyers and current owners.
The Government Accounting Standards Board (GASB) will decide on June 25th whether to impose new rules that would require states to use a more realistic rate.
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Benn Steil, senior fellow at the Council on Foreign Relations, notes companies that list in New York, in aggregate, pay millions of dollars a year to meet U.S. legal and accounting rules and exchange fees.
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The New Jersey Income Tax Act requires taxpayers to claim losses in accordance with their Federal method of accounting, including federal basis rules.
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