Recognize-Transactions

Recognize-Transactions

appropriate income tax expense applicable to transactionsrecognized14013

…transactionsrecognized for financial accounting purposes in that14481

…Transactionsare recognized in the determination of pretax accounting14499

recognized transactionsand other economic events of the period other81011

The Board recognizes that there may be other transactionsthat84383

of Debt, defines transactionsthat the debtor shall recognize as an95593

product. Revenue from those sales transactionsshall be recognized at128227

recognized the specific transactionsor events.130559

does not apply to transactionsfor which sales revenue is recognized140517

instruments and transactionsshould be recognized and measured,144939

recognize the financial effects of noncash transactionsand events as156387

goes beyond cash transactionsand recognizes the financial effects on161693

….transactionsand other events on an entity, comprising all recognized200777

…Transactionsand other events on an entity, comprising all recognized202559

..Transactionswith owners are now normally recognized when they203075

equivalent of recognized transactionsreduced by subsequent204241

of recognized transactionsreduced by subsequent impairments or loss204279

Include – Transactions

statement includes only those transactionswhich affect the current1299

is presumed to include all transactionsaffecting the net increase or9899

include the tax effects of revenue and expense transactionsincluded14105

includes the tax effects of transactionsentering into the14877

.. transactionsincluded in pretax accounting income for that period.14895

of revenue and expense transactionsincluded in the determination of15093

period includes the tax effects of transactionsentering into the15139

…transactionsinclude acquisition or disposal of property in exchange32675

ordinary events and transactionsare included in income before49685

before the end of the period. Examples of those transactionsinclude52333

losses on transactionsin derivative instruments not be included in81833

operations included in paragraph 148 and the transactions described in113177

Operating activities include all transactionsand other events that113665

foreign currency transactionsare included in income in a different129677

respect to completed leasing transactionsshall also be included in140057

occur include the frequency of similar transactionsin the past; the141965

shall include a description of the events or transactionsthat result 142101

anticipated purchase or sale transactionsbe included in the143789

amount includes at least three types of events or transactions that156439

statements of transactionswith owners together include all changes in203037

Involve – Transactions

account for the tax effects of transactionswhich involve timing14493

Problem. Business transactionsoften involve the exchange of36477

Most business transactionsinvolve exchanges of cash or other47023

Sale-leaseback transactionsinvolve the sale of property by the69713

enterprise. Foreign currency transactionsof an enterprise involve129413

An enterprise may be involved in various types of transactions…131461

Foreign currency transactionsmay involve three stages:131487

However, not all unpriced anticipated transactionsinvolve risk for an143845

Interest rate swap transactionsgenerally involve the exchange of147729

…transactionsinvolve a number of overlapping cash-to-cash cycles of202485

Gains commonly result from transactionsand other events that involve203911

from transactionsand other events and circumstances involved in its206655

Permit – Transactions

identifiable transactionsor events should be permitted to be139491

certain hedging transactionsis permitted and not required, the Board139723

Refer – Transactions

Footnote 2--The term transactionsrefers to all transactions and other16871

Footnote 2--The term transactions refers to all transactionsand other16871

referring to estimated realizable values in cash transactionsof the47915

Although paragraph 7 refers to foreign currency transactionsof129381

Apply – Transactions

apply to transactionsmade prior as well as subsequent to the issuance37037

apply only to a very narrow range of transactionsand (b)48089

apply to all foreign currency transactionsof an enterprise other than129335

does not apply to transactionsfor which sales revenue is recognized140517

similar transactionsin other industries should apply to the oil and189975

to emphasize purchase and sale transactionsand to apply conservative202871

not apply to transactionswith owners, and that sort of special203087