The relationship between the LTAT and the LMAT must remain strong, synchronized, and ready to achieve the overall training objectives that support the LOCOM
45) afirmam, ainda, que a utilizacao do LOCOM
abre uma possibilidade para as empresas manipularem os seus resultados.
Many others, such as wholly owned subsidiaries of financial institutions, will probably make the same LOCOM
election as Standard.
Tax savings under LIFO may be partially offset by restoring LOCOM
In spite of several unresolved issues, the disparities among industries, the differences in recognizing unrealized gains and unrealized losses, and the lack of even-handedness of the LOCOM
method are eliminated by SFAS 115.
Presently, passive investments in MES are accounted for using the LOCOM