Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
This chapter discusses the ASC 720 provides guidance on retroactive contracts, claims‐made contracts, multiple‐year retrospectively rated contracts. ASC 720‐15 provides guidance on financial reporting of start‐up costs, including organization costs, and requires such costs to be expensed as incurred. ASC 720‐30 indicates that the most acceptable method of accounting for property taxes is a monthly accrual of property tax expense during the fiscal period of the taxing authority for which the taxes are levied. The fiscal period of the taxing authority is the fiscal period that includes the assessment or lien date. ASC 720‐45 states that the cost of business process reengineering activities should be expensed as incurred. This includes internal efforts or third‐party activities. ASC 720‐50 provides guidance on certain provisions of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act.
This chapter discusses the ASC 720 provides guidance on retroactive contracts, claims‐made contracts, multiple‐year retrospectively rated contracts. ASC 720‐15 provides guidance on financial reporting of start‐up costs, including organization costs, and requires such costs to be expensed as incurred. ASC 720‐30 indicates that the most acceptable method of accounting for property taxes is a monthly accrual of property tax expense during the fiscal period of the taxing authority for which the taxes are levied. The fiscal period of the taxing authority is the fiscal period that includes the assessment or lien date. ASC 720‐45 states that the cost of business process reengineering activities should be expensed as incurred. This includes internal efforts or third‐party activities. ASC 720‐50 provides guidance on certain provisions of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act.
ASC 720 Other Expenses
Flood, Joanne M (Autor:in)
12.05.2016
6 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
| Wiley | 2021
| Wiley | 2015
| Wiley | 2018
| Wiley | 1995