Redeliberate

The boards, which used to jointly redeliberate accounting standards setting topics, stopped the project after it became apparent that the United States had no intention of dropping GAAP for IFRS.

There is therefore a need for the court to redeliberate and revote on the issue of citizenship to avoid the dire repercussions that the majority decision has brought in its wake With due respect, the court should reexamine its majority decision, for its legal and constitutional infirmities and more importantly, for having heightened political passions in the country that could ignite civil strife, it added.

When you form an intention to [PHI] at some future time t, you thereby make it subjectively rational for you to follow through and [PHI] at t, even if (hypothetically) you would abandon the intention were you to redeliberate at t.

In 2014, the PCC is expected to continue to redeliberate accounting alternatives related to the recognition and measurement of intangible assets in a business combination.

Following the comment process, the PCC will redeliberate the proposed exceptions or modifications and send final decisions to FASB.

Because initial reaction to the Exposure Draft was overwhelmingly negative and because several other projects were more urgent (because of conditions in the financial markets in late 2008), the FASB decided to redeliberate the Exposure Draft in the second quarter of 2009.

Langbein has argued that the 1670 ruling had little immediate effect, because judges could still comment freely on the facts of a case, terminate the trial at any point prior to the jury's verdict, require the jury to redeliberate, and seek royal pardons for defendants whom the jury convicted against the judge's direction.

Evidence from empirical academic research on lease accounting may be useful to regulators and their constituents as they redeliberate reporting standards for lease transactions.

As in England, the jury could be instructed again and sent out to redeliberate. The practice was especially strong in Connecticut, and seems to have spread from there to several New England states.(45) There are suggestions in some cases that the judge may have had an idea of which way the jury was leaning before it went out to deliberate.(46) This knowledge would undoubtedly have helped judges tailor their instructions, emphasizing certain points as necessary.

Concurrent with FASB's decision to redeliberate earnings per share, the International Accounting Standards Committee (IASC) will also be studying the same topic.

"At the conclusion of the public comment process," the report continues, "the PCC will publicly redeliberate the proposed exceptions or modifications and provide them to the FASB for final decision or endorsement.

The revisions in Proposed Accounting Standards Update (Revised), Revenue Recognition (Topic 605)--Revenue from Contracts with Customers: Revision of Exposure Draft Issued June 24, 2010, appear to address many of the concerns raised in a December 2010 comment letter by the AICPA's Financial Reporting Executive Committee (FinREC) that also urged the boards to re-expose and redeliberate on the proposals.