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basis of provision

См. также в других словарях:

  • Basis of Union (Uniting Church in Australia) — The Basis of Union (often termed the BoU) is the document which formed the basis on which most congregations of the Congregational Union of Australia, Methodist Church of Australasia and Presbyterian Church of Australia united to form the Uniting …   Wikipedia

  • Provision — Dieser Artikel oder Absatz stellt die Situation in Deutschland dar. Hilf mit, die Situation in anderen Ländern zu schildern. Eine Provision (von lateinisch providere ‚vorsorgen‘, ‚sorgen für‘) ist das Entgelt für eine verkäuferische oder… …   Deutsch Wikipedia

  • provision — 1. A liability arising from the accounting treatment of *accrued expenses. A provision is shown as either a *short term or *long term liability in a *balance sheet, depending on the nature of the underlying circumstances that give rise to the… …   Auditor's dictionary

  • provision —    an arbitrary adjustment in figures to be publicly reported    Literally, a reserve made against contingencies, to avoid a misleading statement of assets or profits. A provision is normally made on a subjective basis by managers, who may wish,… …   How not to say what you mean: A dictionary of euphemisms

  • Stepped-up basis — basis is the term used to describe the basis of property that a taxpayer receives from a decedent under the Internal Revenue Code § 1014(a). General rule Under IRC § 1014(a) the general rule applied to property a beneficiary receives from a… …   Wikipedia

  • Sunset provision — In public policy, a sunset provision or sunset clause is a provision in a statute or regulation that terminates or repeals all or portions of the law after a specific date, unless further legislative action is taken to extend it. Most laws do not …   Wikipedia

  • Cost basis — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • most favored nations provision — + Most Favored Nations Provision (MFN) USA This term has a number of meanings. In the context of: • Finance, business jargon for the concept that the first party will be entitled to at least as favorable terms as a second party in specified… …   Law dictionary

  • most favored nation provision — + Most Favored Nations Provision (MFN) USA This term has a number of meanings. In the context of: • Finance, business jargon for the concept that the first party will be entitled to at least as favorable terms as a second party in specified… …   Law dictionary

  • most favoured nation provision — + Most Favored Nations Provision (MFN) USA This term has a number of meanings. In the context of: • Finance, business jargon for the concept that the first party will be entitled to at least as favorable terms as a second party in specified… …   Law dictionary

  • most-favored-nation provision — + Most Favored Nations Provision (MFN) USA This term has a number of meanings. In the context of: • Finance, business jargon for the concept that the first party will be entitled to at least as favorable terms as a second party in specified… …   Law dictionary

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