In this study, I empirically investigate the decision usefulness of mandatory reporting of comprehensive income in Canada under the erstwhile Accounting Handbook Section 1530 (HB1530). Comprehensive income (CI) equals the sum of Net Income (NI) and Other Comprehensive Income (OCI). I operationalize...
on and after the effectiveness of the applicable provisions of the Pension Act, copies of (i) any documents described in Section 101(k)(l) of ERISA that the Borrower or any of its ERISA Affiliates may request with respect to any Multiemployer Plan and (ii) any notices described in Sectio...
In broad terms, foreign banks, brokerages, pension funds, insurance companies and a host of other foreign businesses that disburse payments to U.S. citizens and residents are all subject to FATCA compliance. As agreements between nations are consummated and other FATCA developments unfold, the ...
pension programs and asset management; • Implementing mass-production technologies in the new products gen- erating process; • Ensuring an effective presence in the regions, optimizing territorial branch coverage; • Paying attention to regional specifics and the behavior models of the population...
Income taxes The company's two major tax jurisdictions are India and the U.S., though the company also files tax returns in other foreign jurisdictions. Significant judgments are involved in determining the provision for income taxes including expectation on tax positions which are sustainabl...
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Allocating the cost of a pension plan is much the same in concept as depreciation. The theoretical cost is spread over the theoretical period of time that an employee provides service.Murray E.CohenJack L.SmithProceedings of the 28th annual meeting of the Decision Sciences Institute, vol. 1. ...
income Fair value changes on available-for-sale financial asset, net of tax effect (refer note 2.2 and 2.5) Exchange differences on translating foreign operations Total other comprehensive income - (442) $(442) - $(2) 38 (1,004) $38 $(1,006) $(1) 49 $48 Total comprehensive ...