Commonly referred to as Generally Accepted Accounting Principles ( GAAP ), these set of guidelines provide the basis in the preparation of financial statements, although many companies voluntarily disclose information beyond the scope of such requirements.

Prior to the development of the ISO 14000 series, organizations voluntarily constructed their own EMS systems, but this made comparisons of environmental effects between companies difficult and therefore the universal ISO 14000 series was developed.

Actual annual reports to shareholders ( except in the case of mutual fund companies ) need not be submitted on EDGAR, although some companies do so voluntarily.

Some companies in the United States, though currently not required to reduce their carbon footprint, are doing so voluntarily by changing their energy use practices, as well as by directly funding ( through carbon offsets ), businesses that are already sustainable — or are developing or improving green technologies for the future.

As a result, companies that have not voluntarily started expensing options will only see an income statement effect in fiscal year 2006.

* USA: In October 2007 several U. S. Pharmaceutical companies voluntarily recalled several infant cough and cold medicines due to possible overdosing dangers.

On June 15, 2007, TIAA became one of the first U. S. companies to voluntarily adopt, and the first to implement, a policyholder advisory vote on executive compensation policy.

In 2000, Bovespa created three new listing segments, the Novo Mercado ( New Market ), Level 2 and Level 1 of Corporate Governance Standards, allowing companies to accede voluntarily to more demanding disclosure, governance and compliance obligations.

Despite their strong playing hand, the recording industry failed to convince consumer electronics companies to voluntarily adopt copy restriction technology.

2. a high level of autonomy: social enterprises are created voluntarily by groups of citizens and are managed by them, and not directly or indirectly by public authorities or private companies, even if they may benefit from grants and donations.

Sales of privately held companies are voluntarily reported by business brokers to data re-sellers or unscientifically accumulated by these same private, for profit data re-sellers.

The AAA consisted of a domestic allotment program, which paid farmers to voluntarily reduce their production by roughly 30 %, funded with a tax on processing companies that used farm products as inputs.

As a result, by 1948 holding companies had voluntarily divested themselves of assets worth approximately $ 12 billion and the number of subsidiaries controlled by affected holding companies was reduced from 1, 983 to 303.

; Features of companies that voluntarily offset emissions: Companies which voluntarily offset their own emissions tend to be of relatively low carbon intensity, as they can offset a significant proportion of their emissions at relatively low cost.

Riverhawk Aviation ( and its subsidiary companies ), which was the airport's only FBO, voluntarily filed for Chapter 11 bankruptcy.

As a result of the deaths, leaks, and other design flaws, the consortium that oversaw the project agreed to pay $ 407 million in restitution, and several smaller companies agreed to pay a combined sum of approximately $ 51 million.

* Several models of participation are possible: firstly, a model in which the employees form part of the supervisory board or of the administrative board, as the case may be ; secondly, a model in which the employees are represented by a separate body ; and finally, other models to be agreed between the management or administrative boards of the founder companies and the employees or their representatives in those companies, the level of information and consultation being the same as in the case of the second model.

Portability was a problem in the early days because there was no agreed standard — not even IBM's reference manual — and computer companies vied to differentiate their offerings from others by providing incompatible features.

In November 2007, it was agreed to reallocate funds from the EU's agriculture and administration budgets and to soften the tendering process in order to invite more EU companies.

In November 2006, Reilly's attorney presented to U. S. District Judge Susan Illston a letter from Hearst senior vice president James Asher to MediaNews President Jody Lodovic that said the two companies agreed to " offer national advertising and internet advertising sales for their San Francisco Bay area newspapers on a joint basis, and to consolidate the San Francisco Bay Area distribution networks of such newspapers ..." Illston, suggesting she had been misled by the companies when they said they had not been collaborating, issued a 14-page ruling forbidding Hearst and MediaNews from working together on national advertising sales or distribution.

As part of that settlement, the company agreed to pay $ 100 million in damages to the four major music companies — Universal Music, Sony BMG, EMI and Warner Music — and an undisclosed amount to the studios.

Initially, the companies agreed that IBM would take over maintenance of OS / 2 1. 0 and development of OS / 2 2. 0, while Microsoft would continue development of OS / 2 3. 0.

Competing phone companies have agreed on interconnection standards, which were brokered by the United Nations funded Somali Telecom Association.

Other companies, including CBS and Mutual, soon followed suit, each network signing hundreds of individual stations on as affiliates: stations which agreed to broadcast one network's programs.

Since the U. S. Securities and Exchange Commission does not allow convicted felons to audit public companies, the firm agreed to surrender its CPA licenses and its right to practice before the SEC on August 31, 2002-effectively putting the firm out of business.

In return for the government's agreement not to pursue its case against AT & T as a monopolist, AT & T agreed to divest the controlling interest it had acquired in the Western Union telegraph company, and to allow non-competing independent telephone companies to interconnect with the AT & T long distance network.

Both companies continued to manufacture their separate automobile and internal combustion engine brands until, on June 28, 1926, when Benz & Cie. and Daimler Motoren Gesellschaft AG formally merged — becoming Daimler-Benz AG — and agreed that thereafter, all of the factories would use the brand name of Mercedes-Benz on their automobiles.

There was much argument about who should take responsibility for losses incurred by the Old Ambrosiano's off-shore companies, and the Vatican eventually agreed to pay out a substantial sum without accepting liability.

In June 1999 Fujitsu's historical connection with Siemens was revived, when the two companies agreed to merge their European computer operations into a new 50: 50 joint venture called Fujitsu Siemens Computers, which became the world's fifth-largest computer manufacturing company.

On January 26, 2009, after more than a year of talks between the two companies, Pfizer agreed to buy pharmaceuticals rival Wyeth for a combined US $ 68 billion in cash, shares and loans, including some US $ 22. 5 billion lent by five major Wall Street banks.

Both companies continued to manufacture their separate automobile and internal combustion engine marques until, on 28 June 1926, when Benz & Cie. and Daimler Motoren Gesellschaft formally merged-becoming Daimler-Benz AG ( Aktiengesellschaft )-and agreed that thereafter, all of the factories would use the brand name of " Mercedes-Benz " on their automobiles.

In 2009, Brazil agreed to a fairer payment of electricity to Paraguay and also allowed Paraguay to sell excess power directly to Brazilian companies instead of solely through the Brazilian electricity monopoly.

In 2003, Morgan Stanley agreed to pay $ 125 million in order to settle its portion of a $ 1. 4 billion settlement brought by Eliott Spitzer, the Attorney General of New York, the National Association of Securities Dealers ( now the Financial Industry Regulatory Authority ( FINRA )), the United States Securities and Exchange Commission, ( SEC ) and a number of state securities regulators, relating to intentionally misleading research motivated by a desire to win investment banking business with the companies covered.

Tung and Nhu agreed to send all four Saigon-based special forces companies out of the capital on 29 October 1963.

On January 8, 1982, AT & T Corp. settled the suit and agreed to divest its local exchange service operating companies.

The railroad companies agreed, and the farmers quickly plotted 10 building lots in anticipation of what was to come-more settlers.

At this point, a number of other companies involved in the 68000's ecosystem agreed to use the standard, including Signetics, Philips, Thomson, and Mostek.

The agreements signed between the Guild and film and television production companies make various stipulations covering pay and working conditions for Guild members, and require that all those employed in the relevant fields on a film made by that company are Guild members.

In accordance with the IDDP partnership stipulations, partnering companies receiving funding must provide their own project funding equal to or greater in value to JDRF ’ s contribution.

The fruits of the region include the Vitis labrusca grapes used in grape juice made by companies such as Welch's, along with jelly, Kosher wine by companies like Mogen David and Manischewitz along with other wineries that make higher quality wines.

Materials include corporate records, photographs, films and video tapes, scrapbooks, papers of employees and the records of companies acquired by Burroughs.

Other well-known large software companies include Novell, SAP, Symantec, Adobe Systems, and Corel, while small companies often provide innovation.

Affiliated companies include Koko Capcom Co., Ltd. in South Korea, Street Fighter Film, LLC in the United States, and Dellgamadas Co., Ltd.

Major established companies that fly to Croatia include the domestic Croatia Airlines ( member of the Star Alliance ), Air France, Lufthansa and British Airways.

The victims of the most costly scams include banks, brokerage houses, insurance companies, and other large financial institutions.

CEO's of top Fortune 500 companies include James P. Gorman of Morgan Stanley, Robert J. Stevens of Lockheed Martin, Philippe Dauman of Viacom, Ursula Burns of Xerox, and Vikram Pandit of Citigroup.

Some major companies include: Universal Spirit, AmeriCheer, Cheersport, Planet Spirit, Eastern Cheer and Dance Association, and the JAM Brands.

Renowned Chicago theater companies include the Steppenwolf Theatre Company ( on the city's north side ), the Goodman Theatre, and the Victory Gardens Theater.

In American English, the word company can include entities such as partnerships that, in British English would not be referred to as companies as they are not a separate legal entity.

Real-life examples where the CMM was arguably irrelevant to successful software development include many shrinkwrap companies ( also called commercial-off-the-shelf or " COTS " firms or software package firms ).

These include commercial agreements and contracts directly between the university and external companies, but also interests in spinoff companies.

These businesses include not only chicken and vegetable processors but also the companies that transport the ingredients and those who print labels and manufacture cans.

Other large German companies include: Robert Bosch, ThyssenKrupp, and MAN ( diversified industrials ); Bayer and Merck ( pharmaceuticals ); Adidas and Puma ( clothing and footwear ); Commerzbank and Deutsche Bank ( banking and finance ); Aldi, Lidl and Edeka ( retail ); SAP ( computer software ); Infineon ( semiconductors ); Henkel ( household and personal consumer products ); Deutsche Post ( logistics ); and Hugo Boss ( luxury goods ).

Major U. S. companies operating in the country include ACS, CMS Energy, Coca Cola, S. C. Johnson, Ralston Purina, Star-Kist, A. H. Robins, Sterling, Pfizer, IBM, 3M, Motorola, Stewart & Stevenson, PriceWaterhouseCoopers, and National Cash Register ( NCR ).

Other event-driven strategies include: credit arbitrage strategies, which focus on corporate fixed income securities ; an activist strategy, where the fund takes large positions in companies and uses the ownership to participate in the management ; a strategy based on predicting the final approval of new pharmaceutical drugs ; and legal catalyst strategy, which specializes in companies involved in major lawsuits.

Operating predominantly in Indonesia, it is a provider of a full range of automobile and motorcycle products in partnerships with companies which include Toyota, Daihatsu, Isuzu, Nissan Diesel, Peugeot and BMW for automobiles, and Honda for motorcycles.

Spin-offs include a script-book The Life of Brian of Nazareth, which is backed by MONTYPYTHONSCRAPBOOK ... ( The printing of this book also caused problems, since there are rarely used technical laws in the UK against " blasphemy " dictating what can and cannot be written about religion – the publisher refused to print both halves of the book, and original prints were by two companies ).

These laws, contained in sections 5311 through 5332 of Title 31 of the United States Code, require financial institutions, which under the current definition include a broad array of entities, including banks, credit card companies, life insurers, money service businesses and broker-dealers in securities, to report certain transactions to the United States Treasury.

In some cases, some game companies may provide such software ; examples include Epic Games ' Impersonator for Unreal Tournament 2004 and Valve Corporation's FacePoser for Half-Life 2.

Large companies currently using MUMPS include AmeriPath ( part of Quest Diagnostics ), Care Centric, Epic Systems, EMIS, Partners HealthCare, MEDITECH, GE Healthcare ( formerly IDX Systems and Centricity ).