...Accounting The Codification — Do You Have All the New Topics, Subtopics, Sections, Subsections, and Paragraphs Memorized?In July 2009, the Codification became the single source of authoritative nongovernmental U.S. GAAP. The Codification’s hierarchy is topic, subtopic, section, and paragraph, in that order, each with a numerical designation (e.g., ASC 810-10-25-37, which was formerly paragraph 6 of Interpretation 46(R)). ASU 2009-17 incorporated Statement 167’s amendments to the VIE model into the Codification. The beginning of each section of this Roadmap contains quotes from the appropriate Codification paragraphs. In addition, for those of you still trying to find your way through the Codification, we thought it would be helpful for each Codification paragraph to be followed by a reference to the corresponding pre-Codification paragraph from Interpretation 46(R), as amended by Statement 167. Although ASC 810-10-55-37 (paragraph B22 of Interpretation 46(R)1) might not roll off your tongue like “B22 of FIN 46(R)” used to, the Codification is here to stay. However, we suspect that just as there are probably a few accountants who are clinging to their last version of the FASB’s Original Pronouncements (we know you are out there!), there are some that might need a little help finding the new VIE guidance in the Codification. Accordingly, Appendix D of this Roadmap includes a guide that cross-references the paragraphs from ASC 810-10 to the guidance in Interpretation 46(R), as...
Words: 295 - Pages: 2
...There have only been 27 constitutional amendments since it was created. This shows how difficult it is to amend the constitution and rarely it is amended; only 17 of the amendments have happened in the last 210 years. There are four key reasons why it is hard to amend the constitution but there are other reasons, not to do with the amendment process, that have meant the constitution hasn’t been, or needed to be, amended. The first reason is that the Founding Fathers created a deliberately difficult process. To amend the constitution both Congress and that States have to agree using super-majorities. The use of super-majorities makes the process even more difficult. This is shown by the hundreds of amendments that have been proposed but not successfully carried through and legitimised. The need to get support from a super-majority in all the States is also very time consuming and costly and so it is even more difficult for politicians to get and amendment passed. Furthermore there is a huge percentage of the American population which are at opposing sides of the American political compass. This means that it is often very hard to get everyone to agree to the same policies and amendments and therefore very difficult to get a super-majority at state-level. The process created by the Founding Fathers means that it is incredibly difficult to amend the constitution but it wasn’t just amendment process they created which limits the number of amendments. The Founding Fathers also...
Words: 625 - Pages: 3
...CRJ 320 WK 2 ASSIGNMENT 1 RESEARCH PROPOSAL To purchase this visit here: http://www.activitymode.com/product/crj-320-wk-2-assignment-1-research-proposal/ Contact us at: SUPPORT@ACTIVITYMODE.COM CRJ 320 WK 2 ASSIGNMENT 1 RESEARCH PROPOSAL CRJ 320 WK 2 Assignment 1 - Research Proposal Refer to the Overview of Research Assignments. Write a three to four (3-4) page paper in which you: 1. Provide at least three (3) reasons for selecting your research proposal. 2. Explain at least three (3) areas you expect to cover in your paper. 3. Summarize at least three (3) court cases and / or Constitutional amendments that you think will pertain to your research proposal. (Note: An annotation is a summary of each of the course cases and resources.) 4. Annotate at least five (5) references you expect to use in the research. (Note: The references should be from credible, reliable sources such as academic journals, government documents, and government and / or educational Websites.) Activity mode aims to provide quality study notes and tutorials to the students of CRJ 320 WK 2 Assignment 1 Research Proposal in order to ace their studies. CRJ 320 WK 2 ASSIGNMENT 1 RESEARCH PROPOSAL To purchase this visit here: http://www.activitymode.com/product/crj-320-wk-2-assignment-1-research-proposal/ Contact us at: SUPPORT@ACTIVITYMODE.COM CRJ 320 WK 2 ASSIGNMENT 1 RESEARCH PROPOSAL CRJ 320 WK 2 Assignment 1 - Research Proposal Refer to the Overview of Research Assignments...
Words: 956 - Pages: 4
...AMENDMENT PROCESS OF INDIAN CONSTITUTION The procedure of amendment makes the Constitution of India neither totally rigid nor totally flexible, rather a curious mixture of both. Some provisions can be easily changed and for some others, special procedures are to be followed. Despite the fact that India is a federal state, the proposal for amending the constitution can be initiated only in the House of the Union Legislature and the State Legislatures have no such power. In case of ordinary legislation, if both houses of the Parliament disagree, a joint session is convened. But in case of amendment of bills, unless both the houses agree, it cannot materialize, as in such cases there is no provision for convening the joint session of both the Houses of the Parliament. In fact, there are three methods of amending the Constitution. But Article 368 of the constitution which lays down the procedure for amendment mentions two methods. 1) An amendment of the constitution may be initiated only by the introduction of a Bill for the purpose in either house of Parliament and when a bill is passed in each house. i) By a majority of total membership of that house. ii) By a majority of not less than two-thirds of the members of that house present and voting, it shall be presented to the President who shall give his assent to the Bill and there upon the Constitution shall stand amended in accordance with the term of the Bill. Most of the provisions of the constitution...
Words: 4802 - Pages: 20
...CRJ 320 WK 9 ASSIGNMENT 3 REVISED ISSUE PART 1 To purchase this visit here: http://www.activitymode.com/product/crj-320-wk-9-assignment-3-revised-issue-part-1/ Contact us at: SUPPORT@ACTIVITYMODE.COM CRJ 320 WK 9 ASSIGNMENT 3 REVISED ISSUE PART 1 CRJ 320 WK 9 Assignment 3 - Revised Issue Part 1 with Criminal Investigation Issue Part 2 Refer to the Overview of Research Assignments. Write a four to five (4-5) page paper in which you: 1. Make revisions to Assignment 1 based on your professor’s feedback. 2. Evaluate the importance and impact of at least three (3) court cases and / or Constitutional amendments that pertain to your research proposal. (Note: These court cases and / or Constitutional amendments should be from those highlighted in the historical section of Assignment 2.) 3. Recommend at least three (3) methods and / or techniques that law enforcement professionals can implement to improve their effectiveness in this area. 4. Support your views with at least three (3) relevant and credible references, documented according to the latest edition of APA. (Note: These references may be from those annotated in Assignment 1 and may include additional references.) Activity mode aims to provide quality study notes and tutorials to the students of CRJ 320 WK 9 Assignment 3 Revised Issue Part 1 in order to ace their studies. CRJ 320 WK 9 ASSIGNMENT 3 REVISED ISSUE PART 1 To purchase this visit here: http://www.activitymode.com/product/crj-320-wk-9-assignment-3-revised-issue-part-1/ ...
Words: 901 - Pages: 4
...response, eager to make the case for progressive taxation. In any case, the income tax coalition developed a moderate proposal and sought to attach it to tariff legislation in the Senate. In doing my research I found out that the GOP leaders were alarmed by rebellion in their own levels, with numerous Republican progressives indicating their support for a new income tax. Senate Finance Committee Chairman Nelson Aldrich tried to fend off the income tax proposal, but pro-tax forces enjoyed considerable momentum, this was indicating that the proposal was on its way for the federal income tax. Worried that Aldrich would lose the battle, I believe that the purposes for these income tax are that president Taft convinced the senator that a modest tax on corporate income would siphon off support for general income taxation. In doing so, it would deny victory to the congressional income tax coalition, preserving GOP unity. Framed as an excise tax on the privilege of doing business as a corporation, the levy was carefully designed to sidestep constitutional issues surrounding the income tax. As Taft had predicted, the corporation tax successfully deflated the larer income tax movement at least for the time being. This is when the federal income tax became introduced, in 1913 as part of his 1909 tax compromise, Taft had agreed to support a constitutional amendment authorizing federal income...
Words: 591 - Pages: 3
...necessary to the security of a free State, the right of the people to keep and bear arms, shall not be infringed," the Second Amendment to the United States Constitution provides the citizens a means of protection against the unjust excesses of government.[2] The Framers placed this guarantee in the Bill of Rights because they considered the right to keep and bear arms peculiarly important and also uniquely vulnerable to infringement. The Amendment's command protects individuals against even popular conceptions of the public good. In addition to this protection within the United States Constitution,[3] the constitutions of forty-three states guarantee the right to keep and bear arms.[4] Despite the constitutional authority for this right, legislators and judges have consistently attempted to devalue it. Methods such as giving misleading labels to select firearms like "assault weapons"[5] or "Saturday Night Specials"[6] have been used to justify incremental disarmament.[7] American jurisprudence has deliberately devalued the right to keep and bear arms by disingenuously interpreting the right so as to effect a gradual change in American culture. To this end, for example, the Seventh Circuit has already upheld a civilian handgun ban by dismissing an historical analysis of the Constitution: "The debate surrounding the adoption of the Second and Fourteenth Amendments ... has no relevance on the resolution of the...
Words: 7782 - Pages: 32
...we know these countries are under the British colonies before getting their independence. Hence now there are only three states in the world which lacks a written constitution, namely Britain, New Zealand, and Israel. A constitution is a set of rules which defines the structures and functions of a state, particularly, will define the principle of institutions, the legislature, the executive, judiciary and the nature and the scope of their powers. Moreover, Bradley and Ewing have defined a constitution as ‘ a document having special legal sanctity which sets out the framework and the principle functions of the organs of government within the state and declares the principles by which those organs must operate’. (A Bradley and K Ewing, Constitutional and Administrative Law (14th edn, Pearson/Longman, 2007), p.4) [1]In the introduction of a state’s constitution, there will be a discovery of a preamble, for example, in the USA the preamble states that: ‘We the people...do ordain and establish this Constitution’. (Article 2 of the 1936 Soviet Constitution.)[2] This shows the society as a sovereign power. An important question that often rises is “Should Britain adopts a written constitution”? This has always been the topic of debate and thus very controversial. Many of Britain’s population believe that there is no important reason to form a written constitution when it has been working perfectly fine so far. Some believe that there is no much difference whether the documents are codified...
Words: 2597 - Pages: 11
...It was framed by the Constitutional Convention of 1875 and adopted on February 15, 1876, and it remains the basic organic law of Texas. The Constitution of 1876 began with a lengthy bill of rights. It declared that Texas was a free and independent state, subject only to the Constitution of the United States, that all free men have equal rights, and that the writ of habeas corpus could not be suspended or unduly delayed. The legislative article defined the powers and limitations of the legislature in great detail. The legislature was to be composed of two houses, a Senate to consist of thirty-one members and a House of Representatives never to exceed 150 members. The executive article provided for seven officers-governor, lieutenant governor, secretary of state, comptroller...
Words: 1903 - Pages: 8
...Corporations Are Not People Frances Sears ENG122 English Composition II Prof. Kritisin Narjes June 4, 2013 Corporations are not people. The constitutional rights were intended for real persons, not artificial creations. Corporations use money to be successful; not the people that make up corporations. Corporations are heartless and do not care about people and their lives. I feel that corporations are not people. Are Corporations People There have been arguments since 1886, whether corporations are people or not. The constitution shield living beings from arbitrary government and endowed them with the right to speak assemble petition. The case of Santa Clara County vs. Southern pacific Railroad Co. was the beginning of corporate ‘personhood,’ under law. The defendant corporations are persons within the intent of the clause in the constitution of the United State. The Amendment forbids a state to deny any person within its jurisdiction the equal protect of laws. (p. 118 U.S. 395) I feel this was a great decision because no matter of race or circumstances; we should all be considered equal. Throughout the years there have been arguments whether corporations are ‘person’. Through this research I felt that the courts did not hear arguments whether the equal-protection provision of the 14th Amendment applies to the corporations. The court decision still allows laws that require financial regulations; as long as they do not treat corporations or unions differently from individuals...
Words: 1778 - Pages: 8
...the Founding Fathers years ago but it could be adapted to suit the modern era by the amendment process however there have been just 27 amendments passed with a mere 17 in the last 210 years. The first and probably most significant reason is that the Founding Fathers deliberately made the amendment process difficult. There is a formal process for amending the constitution which involves proposal and ratification. When an amendment to the constitution is proposed, it must be passed by both houses of the Congress by a two-thirds majority. Then it goes on to be passed by either the legislatures or conventions in the states, where it must be ratified by ¾ (38 states) of them. A second method (never used) is to get 2/3 of the legislatures of the states to call for a constitutional convention at which one or more amendments are proposed. If passed, any and all amendments from this convention would then have to be passed by 3/4 of the state legislatures or conventions again. The convention method has never been used to propose an amendment. It has been used to ratify one, which was the 21st Amendment, repealing the 18th Amendment, which was national prohibition. This process has seen many proposals fall short of been passed as laws as even proposals which lose by just a single vote are not passed such as the 1995 balanced budget proposal which lost out in the senate. Another reason for rare amendment is that the Founding Fathers created a document that was, at least in parts, deliberately...
Words: 474 - Pages: 2
...Senator Ted Cruz (R-Tx) slammed the Democrats and Senate Majority Leader Harry Reid on Tuesday for allegedly using a smear campaign against the Koch brothers. In his speech on Tuesday,Cruz called Reid’s continued attack on billionaires Charles and David Koch an “unprecedented slander campaign.” This accusation came on the heels of a proposal to amend the constitution to allow lawmakers to have more control over campaign budget, The Washington Post explained. Adam Jentleson, Reid’s spokesperson, responded to Cruz’s statement by saying the latter is defending “shadowy billionaires” who are destroying the country’s democracy to appease the powerful and wealthy people. He called out Cruz for threatening a government shutdown and deporting American...
Words: 387 - Pages: 2
...Administrative organs in Kazakhstan. Table of Contents 1. Introduction 2. Legal System of Kazakhstan 2.1. Constitution of the Republic of Kazakhstan 2.2. Constitutional Laws 2.3. Codes 2.4. Other Normative Acts 3. State Order in the Republic of Kazakhstan 3.1. Presidency 3.2. Parliament 3.3. Government 3.4. Constitutional Council 3.5. Judicial Authority 3.6. Local Public Administration and Self-Administration 1. Introduction The Republic of Kazakhstan is a transcontinental country located in Central Asia and Eastern Europe. The territory covers 2, 7 million square kilometers and country is ranked as the 9th largest territory in the world. It is neighbored clockwise from the north by Russia, China, Kyrgyzstan, Uzbekistan, Turkmenistan and also borders on a significant part of the Caspian Sea. The population is approximately 17 million people, including Kazakh, Russian, Uyghur, Ukrainian, Uzbek, and Tatar. Approximately 63% of the population consists of Kazakhs. The capital city was Almaty up until 1997, when it was changed to Astana. The official state language is Kazakh. In state institutions and local self-governing bodies, Russian language is used on equal grounds with the Kazakh language. According to the 2009 census, 70.2% of the population is Sunni Muslims, followed by 20.6% Orthodox Christians, 0.1% Buddhists, 0.2% others (mostly Jews), and 2.8% non-believers. The Kazakh khanate was formed in the 15th century and had 3 tribal divisions...
Words: 3625 - Pages: 15
...1. An income tax amendment to the Constitution was first proposed by Senator Norris Brown of Nebraska. He submitted two proposals, Senate Resolutions Nos. 25 and 39. The amendment proposal finally accepted was Senate Joint Resolution No. 40, introduced by Senator Nelson W. Aldrich of Rhode Island, the Senate majority leader and Finance Committee Chairman.[17] On July 12, 1909, the resolution proposing the Sixteenth Amendment was passed by the Sixty-first Congress[18] and was submitted to the state legislatures. Support for the income tax was strongest in the western states and opposition was strongest in the northeastern states.[19] In 1910, New York Governor Charles Evans Hughes, shortly before becoming a Supreme Court Justice, spoke out against the income tax amendment. While he supported the idea of a federal income tax, Hughes believed the words "from whatever source derived" in the proposed amendment implied that the federal government would have the power to tax state and municipal bonds. He believed this would excessively centralize governmental power and "would make it impossible for the state to keep any property".[20] Three advocates for a federal income tax ran in the presidential election of 1912.[21] On February 25, 1913, Secretary of State Philander Knox proclaimed that the amendment had been ratified by three-fourths of the states and so had become part of the Constitution.[22] The Revenue Act of 1913 was enacted shortly thereafter. According to the United States...
Words: 405 - Pages: 2
...Fifteenth amendment Of Bangladesh Constitution FIFTEENTH AMENDMENT THE LAST AMENDMENT 15th Amendment: The Parliament of Bangladesh, the Jatiya Shangsad passed the constitution 15th amendment bill 2011 on 30 June 2011 at amend it s constitution under which the caretaker government system for holding general election was scrapped. The bill which contains 15 proposals was passed by the division vote with a majority of 291-1.However amendments moved by ruling alliance opposing Islam as the state of religion and religion based politics were rejected. Islam has been retained as the state religion along -with Bismillahi-ar-rahmanir-rahim. Eleventh Amendment Salient feature of Fifteenth Amendment, Highlight of Fifteenth amendment: salient feature of the 15 amendment of the constitution passed by the parliament. *Caretaker government system abolish.*Election to be held under incumbent cabinet Islam as state religion and Bismillahi-Ar-Rahmanir-Rahim retained.*Revival of article 12 to restore secularism and freedom of religion.*the people of Bangladeshshall be known as bangles as nation and citizens of Bangladesh shall be known asBangladeshi.*Inserted article 7a and 7b in the constitution after the article 7 in a bid to end take over of power through extra-constitutional means.*Basic provision of the constitution are amendable. Twelfth amendment *In case of dissolution parliament by any reason election be held within 90 days of such dissolution. Increasing the number...
Words: 435 - Pages: 2
