The Federal Accounting Standards Advisory Board (FASAB) issued a standard that it said is aimed at resolving problems created, in part, by agencies’ use of different interpretations of “deferred ...

A company share on which dividend payments can be deferred until a later date. If this happens, the deferred payments take priority over any dividends on lower ranked shares until they have been paid.

Accounting authorities define "deferred tax assets" this way: A deferred tax asset is recognized in the current year for the reduction in taxes payable in future years. But that's not exactly what's ...

For many years, the IRS has promised to issue regulations for Sec. 457(f) plans, largely because detailed guidance addressing certain issues was sorely needed. Finally, proposed regulations ...

You have /5 articles left. Sign up for a free account or log in. One in three surveyed CBOs (36 percent) identified infrastructure/deferred maintenance costs as a top ...