issue

Issuing advice without resolution of the facts is not an efficient way to resolve issues.

FASB anticipates issuing a final standard entitled Hierarchy of Accounting Principles by the end of 2005, moving the authority of generally accepted accounting principles (GAAP) fully to FASB from previously being a function of the American Institute of Certified Public Accountants' (AICPA) auditing standards.

The court also ordered the NYC Department of Buildings to show cause why an order should not be issued permanently enjoining the NYC Department of Buildings from issuing temporary c/os.

GM was faced with the option of using its own stock, which historically had had a relatively low price-to-earnings ratio, to buy EDS and Hughes, or issuing tracking stocks that would garner higher P/E ratios to make the acquisitions.

1.368-1 (e), generally requires the target shareholders in a reorganization to receive a proprietary interest in the issuing corporation in exchange for their shares in the target.

Nolan stated that it is too early to determine whether issuing a standard IDR for such documentation would be useful, adding that the IRS would not be well served by the production of massive amounts of irrelevant data.

By the very nature of these policies, they typically generate negative cash flow to the issuing insurance company.

The legislation has greatly reduced the attractiveness of issuing debt with delayed cash payments.

During the liaison meeting, we ask for a status report on whether LMSB anticipates issuing standard information document requests to the field to request taxpayer's documentation prepared for purposes of complying with the Sarbanes-Oxley Act.

This precludes issuing a limited scope opinion, because of doubt as to whether this language applies.

That cost will have to be built into issuing a new piece of paper at a sufficiently high above-market interest rate so as to be issued at a premium to par, and thereby maintain the corporation's funding while also reaping enough money to pay back the investment banker.

First, we are uncertain whether the IRS has made the case for mandatory e-filing and, more important, for issuing the guidance in the form of immediately effective temporary regulations (albeit for returns filed in 2006).

I now believe the FASB wasted a lot of time and effort issuing statements that merely extracted AICPA literature.

They note that issuing stock for less than its current market value, as happens when an employee stock option is exercised, dilutes the value of the other stockholders' holdings.

As part of this, Appeals has played an important role by issuing Appeals Settlement Guidelines (ASGs) on several tax avoidance transactions, such as Liability Management Company transactions and Lease Stripping transactions.