The Securities and Exchange Commission has clarified that the Revised Corporation Code (R.A. 11232) removed the old minimum capital stock requirement. “Capitalization is the backbone of corporate ...

NEW YORK, NY - AUGUST 8: A view of the Statue of Liberty, August 8, 2017 in New York City. Immigration continues to be a hotly debated topic in the United States during the Trump administration.

Typical "capitalized costs" include the costs associated with the purchase of equipment and property that is used over an extended period of time. These costs are categorized as "fixed assets" and ...

I'm declaring a Free-For-All on capitalization. Capitalize However You Want, as long as you can give a Good Reason for it. Don't shoot the messenger. It's just what we're already doing. The rules for ...

MANILA, Philippines — Local insurers are no longer optimistic on the possible extension of the final tranche of increase in capital requirement by yearend, but the industry maintained it would ...

IMGCAP(1)]Now that the October 15 tax deadline has passed, many CPAs are turning their attention to the major changes put in place under the IRS’s new “repair vs. capitalization regulations.” The new ...

The American Institute of CPAs is asking the Internal Revenue Service to simplify the interest capitalization regulations and make them less of a burden. The IRS building in Washington, D.C. In a ...

The IRS on Wednesday issued final regulations (T.D. 10034) that remove the associated property rule and similar rules from regulations under Sec. 263A(f) regarding interest capitalization requirements ...

“I hesitated to write you because I’m sure you’ll catch many errors.” “You’re probably noticing a ton of mistakes I’m making right now.” “Please excuse the many embarrassing grammar errors you’ll ...