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Taxation & Estate Planning

: TaxProf Blog

"The GAAP Conspiracy Against ObamaCare"

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The Atlantic, Henry Waxman's War on Accounting: Accounting basics: when a company experiences what accountants call "a material adverse impact" on its expected future earnings, and those changes affect an item that is already on the balance sheet, the company is required to record the negative impact--"to take the charge...

Full post as published by TaxProf Blog on March 30, 2010 (boomark / email).

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