S&P Outlines Effects of N.Y. Pension Accounting Changes
- UK briefing - LAW. Keenan, Denis // Accountancy;Jun98, Vol. 121 Issue 1258, p89
The article presents news briefs related to accounting law in Great Britain as of June 1998. Compensation levies are regulated by "The Occupational and Personal Pension Schemes (Levy and Register) (Amendments) Regulations 1998. "The Retirement Benefits Schemes (Indexation of Earnings Cap) Order...
- The Calm Before A Storm? Marshall, Jeffrey // Financial Executive;May2007, Vol. 23 Issue 4, p23
The article discusses the management of pension plans by businesses in the United States. While the Pension Protection Act of 2006 clarified and provided certainty about pension rules, there are still several important issues surrounding pension accounting. The rule's emphasis on limiting...
- Newfoundland may open up full-practice rights. // CA Magazine;Sep94, Vol. 127 Issue 7, p18
Examines the criteria and legislation surrounding the practice of public accounting in Newfoundland. Introduction of a legislation to admit the practice of public accounting; Requirement to carry out practice inspection for members; Liability insurance for people engaged in the practice of...
- Top court rules on PEI practice rights. // CA Magazine;Aug95, Vol. 128 Issue 6, p13
Presents the Supreme Court of Canada's decision on legislation governing public accounting in Prince Edward Island which restricts that field of practice to chartered accountants (CAs). Nonviolation of Sections 2(b), 6 or 7 of the Canadian Charter of Rights and Freedoms; Case called `Walker and...
- Who may practise public accounting where? // CMA Magazine;Dec92/Jan93, Vol. 66 Issue 10, p37
Presents an update on the status of legislation regulating the practice of public accounting in Canada. Regulations in practice in various provinces of Canada; Newfoundland in Prince Edward Island, Nova Scotia and New Brunswick. Others.
- Settling for a sandwich. Miller, William H. // Industry Week/IW;11/04/96, Vol. 245 Issue 20, p81
Focuses on the passage of the Regulatory Accounting Amendment affecting the assessment of costs of federal regulatory programs. Features of the bill; Implications for business; Business reaction to the bill.
- Accruals accounting gets the green light. Ryle, Sarah // Public Finance;7/15/94, p3
Reports on the move of the Treasury to issue a green paper that shifts the British government's system of accounting from cash accruals accounting. Benefits of accruals accounting; Impact of the shift on whitehall departments; Advantages of accruals accounting over cash accounting.
- Retirement funds now IRA rich. // Journal of Business (10756124);2/24/2005, Vol. 20 Issue 5, pB2
Looks at the growth of individual retirement account (IRA) investments in the United States over their 30-year-history. Surveys conducted by the Investment Company Institute and Internal Revenue Service data concerning the IRA market; Background of the Employee Retirement Income Security Act of...
- Retirement Savings for Individuals. Roberts, James E. // American Bar Association Journal;Jan1975, Vol. 61 Issue 1, p109
Discusses the provisions of the U.S. Employee Retirement Income Security Act of 1974. Eligibility of individuals; Life insurance endowment contracts; Special retirement bonds; Tax-free rollovers; Excess contributions; Prohibited transactions.