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  • 26 U. S. Code § 448 - LII Legal Information Institute
    Prior to amendment, text read as follows: “In the case of any person using an accrual method of accounting with respect to amounts to be received for the performance of services by such person, such person shall not be required to accrue any portion of such amounts which (on the basis of experience) will not be collected
  • SEA Rule 15c3-1 and Related Interpretations - FINRA. org
    15c3-1(c)(2) 013 Accrual Method of Accounting All registered broker-dealers are required to use the accrual method of accounting in order to ensure a proper matching of revenues and expenses and to provide an accurate reflection of a broker-dealer's financial condition
  • Arbitration Agreements - Federal Register
    Specifically, the Bureau asked for input on how it should address three topics: (1) The prevalence of arbitration agreements in contracts for consumer financial products and services; (2) arbitration claims involving consumers and companies; and (3) other impacts of arbitration agreements on consumers and companies, such as impacts on the
  • Guidance for Grants and Agreements - Federal Register
    To provide clarity and consistency among Federal awarding agencies, a revision to include program evaluation costs as an example of a direct cost under a Federal award has been included in 2 CFR 200 413 Direct costs




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