Yes, the Court said, the plaintiff could copyright his book explaining the system of accounting, but that copyright would not extend to the forms themselves.
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On top of all this, the accounting profession's critics have one more small request: They want a system of accounting that is as useful to government policymakers, consumers and other groups as it is to investors and creditors.
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He gave warning that the current system of budget accounting seriously underestimated the government's future liabilities.
At the same time, the profession is trying to hammer out a better system of producing accounting principles.
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In particular, he gave warning that the current system of budget accounting seriously underestimated the government's future liabilities.
Unless, that is, there is never any moment at huge banks like UBS when book profit is reconciled with cash profit - so that all profit is only what is shown by the internal accounting system, even if some of the entries in that accounting system are fictional.
But he points out that America's global alliance system of more than 60 countries, accounting for 80% of world military spending, remains formidably strong.
Karma, a cosmic accounting system of checks and balances (the ultimate exercise, perhaps, in self-metrification).
In the past 20 to 30 years, banks have gone from the major suppliers of credit at the heart of the financial system to just another supplier of credit, maybe accounting for a quarter to 20% instead of 60% or 70%.
Hanging over BearingPoint's head are a failed accounting system and possible violations of federal antibribery laws.
Currently, almost any accounting system you can think of records mistakes of commission, when a deliberate act goes wrong, but keeps no record of mistakes of omission: things not done that should have been.
Investigations into the tribe's accounting system by the Department of the Interior and the Department of Labour have been unable to confirm that hundreds of thousands of federal dollars paid to the tribe were spent for the purposes intended.
The bursting of the commodities and housing bubbles would not have threatened the very existence of our financial system had it not been for the perversity of mark-to-market accounting rules.
This included encouraging carbon trading in pilot regions and the establishment of a national carbon-accounting system.
As described by the SEC, Dell's actions were failures of strategy, ethics and leadership resulting from slick behavior, questionable board oversight, a lack of robust public accounting oversight, and absence of meaningful penalties by the capital markets regulatory system.
The Bank of England points out that, in Denmark, which brought in an accounting system akin to fair value some years ago, one result has been that the volatility of banks' capital ratios has risen sharply.
Businesses and economies should be rewarded for profits and growth, not for creating a creative new accounting system that makes money appear out of thin air.
Certainly Android has established itself as the largest smartphone operating system, accounting for, by the third quarter of this year, 75% of shipment volumes of smartphones.
We were afraid to find ourselves with the worst of both worlds: an old accounting system no longer functioning and a new one not yet on line.
Estimated first-year electricity cost with solar: This is roughly how much you would pay for local electricity after accounting for the value of electricity your system produces.
Northern Europe has the edge, thanks to an inviting combination of less bureaucracy, a more developed legal system, better accounting systems and easier ways to transfer intellectual property, says Marco Da Rin, associate professor in finance at Tilburg University in the Netherlands.
Overreliance on markets and models led the SEC and its sidekick FASB to put into place the highly procyclical and ultimately very destructive market-to-market accounting system, despite strong warnings from the secretary of the Treasury, the chairman of the Fed and the chairman of FDIC that it would create greater volatility in banking and lead to severe credit crunches.
The school can use whatever accounting system it deems appropriate to determine the average cost of attendance without controls from the NCAA or Congress for that matter.
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Whatever the accounting system, investors will have their own views on the value of balance sheets, and will mark accordingly.
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If you try to set up a system where people are taxed within the games, there is more chance people will game the system (so to speak) and claim unjustified losses, warns one of the authors, William Dilla, an accounting professor at Iowa State University.
And the problem is that the pain and time of tax accounting, tax preparation, is entirely unaccounted for in the deliberations of those who design the tax system.
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The reason why all those accounting system sales reps vying for our business never got a sale is that they never addressed our fear of the regressive stage of change.
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