PDF-: - Operating (non-GAAP): 50.9 percent, up 20 basis points; - GA
Author : stefany-barnette | Published Date : 2016-07-17
of 45 billion up 08 billion yeartoyear o Total shareholder return of 47 billion dividends of 24 billion and gross share repurchases of 23 billion FullYear Expectations
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: - Operating (non-GAAP): 50.9 percent, up 20 basis points; - GA: Transcript
of 45 billion up 08 billion yeartoyear o Total shareholder return of 47 billion dividends of 24 billion and gross share repurchases of 23 billion FullYear Expectations o Main. brPage 1br 92 points 92 points 92 points 92 points 92 points 92 points Technical Update. Mark Thomas. , Partner . KPMG LLP. May 19, 2015. Learning Objective:. Be familiar with the new accounting pronouncements and understand its effect to the California State University System financial statements. Liabilities under. US . Generally Accepted Accounting Principles vs. International Financing Reporting Standards. Rebecca Fay. Julia . Makarieva. Brenna Palazzo. The Fundamental Differences. US GAAP. Statutory Accounting. Insurers produce financial statement prescribed by NAIC. Filed with insurance department of regulators. Based on Statutory Accounting Principles. More conservative than GAAP. SAP - . Julia . Makarieva. Jennifer . Waclawik. Becky Fay . Grayson . Schrantz. Alex Perez. Definition of Inventory. US GAAP- considered more. rules based. IFRS- considered more principle based. The. aggregate of those items of tangible personal property that are:. Mark Thomas, Partner, KPMG LLP. Learning . Objective. Be familiar with . certain of the . new accounting pronouncements and understand . the effects on the auxiliary organizations financial . statements. Liabilities are. Present obligations. Require the future transfer of assets or provision of services. Obligation cannot be avoided. Event giving rise to obligation has already occurred. GAAP and IFRS are about the same regarding liabilities. Insurers produce financial statement prescribed by NAIC. Filed with insurance department of regulators. Based on Statutory Accounting Principles. More conservative than GAAP. SAP - . 2. Policyholders’ Surplus. . . . STATE . OF. . CONNECTICUT. 20x8. . COMPREHENSIVE. ANNUAL. . FINANCIAL. REPORT. Fiscal Year Ended. June 30, 20x8. . Kevin Lembo. State Comptroller. Overview of OSC Requests. FASB Chairman. May 5, 2016. The views expressed in this presentation are those of . the . presenter. . Official positions of the . FASB are . reached only after extensive due process and deliberations.. Insurers produce financial statement prescribed by NAIC. Filed with insurance department of regulators. Based on Statutory Accounting Principles. More conservative than GAAP. SAP - . 2. Policyholders’ Surplus. Insurers produce financial statement prescribed by NAIC. Filed with insurance department of regulators. Based on Statutory Accounting Principles. More conservative than GAAP. SAP - . 2. Policyholders’ Surplus. November 2017. Cautionary Statements Regarding Forward-Looking Information. This presentation contains certain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, that are subject to risks and uncertainties. The factors that could cause actual results to differ materially from the forward-looking statements made by Exelon Corporation, Exelon Generation Company, LLC, Commonwealth Edison Company, PECO Energy Company, Baltimore Gas and Electric Company, . Criselle Espiritu, Financial Reporting Analyst SFSR, . Chancellor’s Office. Learning . Objectives. Know the GAAP Accounting and Reporting Manual updates and key changes. Know the changes in the supplementary schedule.
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