References in periodicals archive ?
Such reclassifications are reflected in the revenue results and growth rates presented below.
1991) (noting that Secretary has statutory requirement to make MGCRB reclassifications budget neutral); 42 C.
There were questions about how to apply the provisions to reclassifications out of AOCI that are initially recorded on the balance sheet.
Empirical results based on 13 market reclassifications since 1980 suggest that the date of announcement of a market upgrade does have a positive effect on market returns.
The seminar focused on the implications of the International Accounting Standards Board's recent amendments to International Accounting Standard Recognition and Measurement and International Financial Reporting Standard 7 Financial Instruments: Disclosures, allowing reclassifications of certain financial instruments.
Therefore, it appears that Congress intended to treat such MACRS reclassifications as accounting-method changes.
Exhibit 1 uses one statement and displays the components gross of tax effects and reclassifications.
The Company does not believe these reclassifications significantly affect the analysis and interpretations based on the financial information previously reported.