8 presentation of financial statements
Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf
Ngày tải lên :
17/02/2014, 10:20
... statement of financial position or in the notes Financial statements Purpose of financial statements Financial statements are a structured representation of the financial position and financial ... prominence all of the financial statements in a complete set of financial statements 12 As permitted by paragraph 81 , an entity may present the components of profit or loss either as part of a single ... in its financial statements or when it reclassifies items in its financial statements, it shall present, as a minimum, three statements of financial position, two of each of the other statements, ...
- 23
- 689
- 1
Analysis of Financial Statements: Local Farm Supply, Marketing Cooperatives doc
Ngày tải lên :
23/03/2014, 02:20
... 94.02 16. 68 14.94 8. 18 5. 98 3 .81 4.99 4.03 3.55 20.49 19.93 12.21 9.53 9.63 1.02 4.67 2.23 85 19 8. 89 91 5.15 2.24 1.09 -22 4 .85 44 2.91 1.54 95 12 3.36 33 2 .87 1.20 94 05 18. 59 18. 50 10 .81 8. 75 Local ... 16.53 14.59 18. 61 13 .86 16.46 21.04 13 .88 21.20 23.44 19.50 28. 76 64.09 45 .88 24.96 41.23 29. 68 19.24 69.51 33.00 48. 35 2. 38 (301 a4) 4.14 2.66 2.45 1.77 11.09 9.95 11.71 (10. 08) a4 78 88 a4 55 43 ... 92 1.41 62 1.15 39 1. 28 - 48 16 ll 6.04 27 14 4.13 32 18 2 .81 28 13 3.73 1 .81 7.25 1 .87 7.06 2.42 10.49 2.32 9 .83 16. 68 14.94 5. 98 8. 18 9.27 14.06 8. 42 13.35 6.35 13.51 8. 09 14.65 19 ratio increased...
- 37
- 313
- 0
APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf
Ngày tải lên :
29/03/2014, 18:20
... might send a larger number of accounts receivable confirmations at year end The model requires an assessment of the risk of fraud (intentional misstatements of financial statements) in every audit ... to the preparation of financial statements, and much more The model requires auditors to gain an understanding of a company’s internal control, and to test the effectiveness of controls if the ... issued SAS No 47 in 1 983 , and it was amended in 1997 by SAS No 82 , Consideration of Fraud in a Financial Statement Audit Prior to SAS No 47, many auditors employed some of the model’s concepts...
- 6
- 458
- 0
Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt
Ngày tải lên :
19/06/2014, 11:20
... 1 ,87 0,7 18 4, 487 ,265 31 ,85 0 ,88 1 36,3 38, 146 4,356,473 32,049,204 36,405,677 5,452, 284 32 ,85 8 ,87 1 38, 311,155 5,412,6 38 32 ,86 3,757 38, 276,395 Net assets: Invested in capital assets, net of related ... 6,635,0 58 2 ,81 8,697 426,934 $ 9 ,88 0, 689 5,907,651 2,333,932 252 ,80 2 $ 8, 494, 385 4,374,662 8, 487 ,129 12,164,119 $ 25,025,910 5,475,034 11,096,970 8, 035,339 $ 24,607,343 11,009,720 11,305 ,82 6 12,591,053 ... Overview of the Financial Statements This management discussion and analysis is intended to introduce the City of Altus’ basic financial statements The City of Altus’ basic financial statements...
- 10
- 351
- 0
Oklahoma Report on Audit of Financial Statements June 30, 2007_part2 pdf
Ngày tải lên :
19/06/2014, 11:20
... liabilities $ 66,1 38 Total 1,007,990 1,973,009 1,5 78, 630 17,630 ,81 3 31 ,85 0 ,88 1 36,3 38, 146 66,1 38 12,549 ,82 4 439,7 78 392,000 201, 688 1,5 78, 630 17,630 ,81 3 32 ,85 8 ,87 1 38, 311,155 6,635,0 58 4,374,662 11,009,720 ... 1, 386 ,304 5 78, 735 28, 133 (3,244,9 28) (2,6 38, 060) 4 18, 567 7,305,022 575,250 61,570 716 ,89 6 185 ,902 8, 844,640 1 ,80 4 ,87 1 8, 494, 385 24,607,343 33,101,7 28 9 ,88 0, 689 $ 25,025,910 $ 34,906,599 (10,096,396) $ ... net of accumulated depreciation 6 ,80 0,514 Total noncurrent assets 6 ,80 0,514 Total assets 11 ,85 3,6 98 1,055,127 8, 692,000 70,269 2,663 ,85 9 78, 205 36,265,432 48, 824 ,89 2 61,364,056 1,055,127 8, 692,000...
- 10
- 311
- 0
Oklahoma Report on Audit of Financial Statements June 30, 2007_part3 pdf
Ngày tải lên :
19/06/2014, 11:20
... 70,269 2,663 ,85 9 78, 205 36,265,432 48, 824 ,89 2 61,937,790 89 4,302 1 ,87 9 ,83 2 165,7 38 573,734 717,451 684 ,88 3 114,593 381 , 686 351,075 86 2, 784 14,106 5,060,999 684 ,88 3 12,549 ,82 4 91,614 1,5 78, 630 10,793,029 ... 10,793,029 6 ,83 7, 784 31 ,85 0 ,88 1 36,911 ,88 0 The accompanying notes are an integral part of the se financial statements This is trial version www.adultpdf.com 19 392,000 392,000 1,076 ,88 3 Statement of Net ... is trial version www.adultpdf.com 18 $ 187 ,120 1,390,509 (5 18, 673) 87 1 ,83 6 39,507 (103,767) 391,6 08 327,3 48 1, 386 ,304 City of Altus, Oklahom a Statement of Net Assets – Proprietary Funds June...
- 10
- 294
- 0
Oklahoma Report on Audit of Financial Statements June 30, 2007_part4 pot
Ngày tải lên :
19/06/2014, 11:20
... 24,647,726 20 ,86 3,356 57, 181 ,619 40,594 6 38, 3 08 (302,004) (242 ,84 0) (646, 289 ) (236,779) (1,427,912) ( 789 ,604) $ (736,202) 652 ,88 1 10,935,0 68 11, 587 ,949 $ $ 0 (675,500) (3, 482 , 680 ) (9,136 ,80 9) (19,209,147) ... capital assets, net $ 652 ,88 1 10 ,88 1,666 11,534,547 7 ,83 2, 983 3,239 ,84 0 24,647,726 20 ,82 2,762 56,543,311 (373,496) (3,239 ,84 0) (8, 490,520) ( 18, 972,3 68) (31,076,224) 25,467, 087 37,001,634 Increases ... 442, 381 1,759, 784 8, 995,434 3,736,102 179, 481 12,911,017 (4,927, 981 ) (3,736,102) (44,555) (8, 7 08, 6 38) 4,202,379 5,962,163 $ $ 130,617 1,226,407 425,301 1, 782 ,325 (245 ,83 0) (250,434) (22,409) (5 18, 673)...
- 10
- 309
- 0
Oklahoma Report on Audit of Financial Statements June 30, 2007_part5 pptx
Ngày tải lên :
19/06/2014, 11:20
... www.adultpdf.com 45 434,956 $ ( 485 ,9 08) 16,625 157 ,83 5 14 ,80 9 3, 283 (26, 084 ) (5,509) 4,205 (320,744) 8, 217 ,85 1 88 ,400 425,727 342, 986 160, 980 99,000 33 ,80 0 1,200 9,369,944 Excess (deficit) of revenues over ... 1,794, 982 106,666 153,169 175,165 211,576 (3,493) 550 24,570 2 ,83 2,259 1,923,5 18 99,2 58 2 ,85 1,709 2,110,716 99 ,88 3 2,749 ,81 5 1 ,85 5, 582 77,090 101 ,89 4 255,134 22,793 69,660 432 ,81 1 696,625 479,346 285 ,265 ... Final 8, 133 ,85 1 88 ,400 144,450 350, 486 166,700 99,000 33 ,80 0 1,200 9,017 ,88 7 $ $ 7,731,943 105,025 583 ,562 357,795 164,263 72,916 28, 291 5,405 9,049,200 2,030,0 28 103,173 152,719 199,735 2,006,558...
- 10
- 309
- 0
Oklahoma Report on Audit of Financial Statements June 30, 2007_part6 ppt
Ngày tải lên :
19/06/2014, 11:20
... (expenses) 1,5 98, 388 1,5 98, 388 Totals $ 80 ,532 2, 083 ,947 2,164,479 91,421 2, 286 , 385 2,377 ,80 6 (566,091) 17, 587 8, 093 25, 680 2,136,950 2,136,950 (240 ,85 6) $ 606,290 40,693 391,6 08 (240,306) NET ... 600,000 37,365 18, 2 68 247 29 9,626 29,067 $ 70, 781 $ $ 66,394 2,511 $ 14,797 $ 150 134 ,87 6 $ 68, 211 $ 122 $ 767,027 $ 2,511 $ 134 ,87 6 $ 68, 211 $ 122 $ 767,027 $ 134 ,87 6 134 ,87 6 $ 68, 211 68, 211 $ 122 ... 336,405 5 28, 862 98, 157 114,674 1,227,954 401 ,87 1 501, 982 79,633 50,059 11,953 6,407 2 78, 470 1,330,375 1,646 (102,421) 16,569 702,651 (171 ,85 0) 530 ,80 1 1,646 444,949 2 ,84 2,252 $ 1,646 $ 3, 287 ,201...
- 10
- 213
- 0
Oklahoma Report on Audit of Financial Statements June 30, 2007_part7 pdf
Ngày tải lên :
19/06/2014, 11:20
... 23,717,045 5 78, 735 24,295, 780 19,697,105 19,697,105 (1,427,912) (1,427,912) 3,095, 281 (89 9, 585 ) Net revenues available for debt service $ 1,725, 989 $ 6,026, 587 $ 6,026, 587 Debt service requirements: ... Audit of Financial Statements Performed In Accordance With Government Auditing Standards November 9, 2007 City Commission City of Altus Altus, Oklahoma I have audited the financial statements of ... income 5 78, 735 Total gross revenues available 3,921, 685 EXPENSES Operating Less: Depreciation and amortization Bank of Oklahoma Note OWRB Note $ 23,717,045 5 78, 735 24,295, 780 $ 23,717,045 5 78, 735...
- 4
- 248
- 0
explain differences of use of financial statements in accountancy and finance
Ngày tải lên :
12/07/2014, 14:20
... Structure of presentation • Definition of Financial statements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use of Financial statements ... Finance Definition of Financial statements Financial statement is a report that records the financial activities of a business, individuals or any other entity There are basic statements: ... statement Statement of Retained Earnings Statement of Cash Flows Balance sheet Definition: a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship,...
- 21
- 687
- 0
FM11 Ch 13 Analysis of Financial Statements
Ngày tải lên :
06/04/2015, 19:41
... Other exp 0.0%111 .8% 80.3% Depr 0.0%5 18. 8%534.9% EBIT 0.0%-91.7%140.4% Int Exp 0.0% 181 .6% 28. 0% EBT 0.0%-2 08. 2% 188 .3% Taxes 0.0%-2 08. 2% 188 .3% NI 0.0%-2 08. 2% 188 .3% 13 - 37 Analysis of Percent Change ... 253, 584 13 - Balance Sheets: Assets Cash S-T invest AR Inventories Total CA Net FA Total assets 2004 7, 282 20,000 632,160 1, 287 ,360 1,946 ,80 2 939,790 2 ,88 6,592 2005E 14,000 71,632 87 8,000 1,716, 480 ... 2, 680 ,112 83 6 ,84 0 3,516,952 13 - Balance Sheets: Liabilities & Equity 2004 2005E Accts payable 324,000 359 ,80 0 Notes payable 720,000 300,000 Accruals 284 ,960 380 ,000 Total CL 1,3 28, 960 1,039 ,80 0...
- 46
- 975
- 0
summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market
Ngày tải lên :
25/12/2015, 17:21
... evaluation 1 38 4.37 68 0 .86 187 criteria to the audit quality of financial reports of listed companies in the 1 38 4.2754 1.0 586 3 Vietnamese stock market 1 38 1 38 1 38 4.2065 3. 686 0 4.2375 0 .88 319 1. 089 48 0.63702 ... system of auditing firms 1 38 4. 287 0 0 ,89 343 BC14 DKLV Working conditions of auditors/auditor council 1 38 4.0145 0 ,85 209 BC15 Phi Audit fee and completion time for financial reports 1 38 3.9420 1, 182 40 ... of the financial statements of the listed 1.3 Factors affecting audit quality of financial reports of listed companies companies 1.2.1.2 Classification of audit 1.3.1 Users of audit quality of...
- 12
- 392
- 0
Tài liệu USA INC. A BASIC SUMMARY OF AMERICA''''S FINANCIAL STATEMENTS pdf
Ngày tải lên :
17/02/2014, 21:20
... F19 48 - F2010 U.S Defense Spending as % of GDP 20% 15% 19 48- 2000 Average = 7% 10% 5% 5% 0% 19 48 1953 19 58 1963 19 68 1973 19 78 1 983 1 988 1993 19 98 2003 20 08 Source: White House OMB www.kpcb.com ... 8% $174 7% $161 8% $2 08 10% $0.7 2% $6 7% $3 4% $9 9% $43 16% $92 18% $196 19% $591 22% $1,253 22% $1, 789 18% $2, 983 21% $3,5 18 25% $3,456 24% $0.3 45% $2 37% $1 25% $2 20% $14 32% $ 48 52% $82 ... $400B Procurement Operations & Maintenance $200B Personnel $B 19 48 1953 19 58 1963 19 68 1973 19 78 1 983 1 988 1993 19 98 2003 20 08 www.kpcb.com Note: *Adjusted for inflation using GDP price index...
- 266
- 1.8K
- 0
FINANCIAL STATEMENTS OF BMW AG 2011 potx
Ngày tải lên :
07/03/2014, 13:20
... Fax E-mail + 49 89 382 -2 45 44 + 49 89 382 -2 41 18 + 49 89 382 -2 44 18 presse@bmwgroup.com Investor Relations Telephone Fax E-mail + 49 89 382 -2 42 72 + 49 89 382 -2 53 87 + 49 89 382 -1 46 61 ir@bmwgroup.com ... 57.0 48. 4 48. 3 51.5 46.1 49.6 22,616 21,045 19 ,80 2 19 ,80 3 19, 482 16 ,85 4 Balance sheet total 36,6 38 31 ,86 7 31,010 29,501 26,190 24 ,85 7 Cost of materials 4,797 5,503 6,1 28 5 ,88 8 5,3 98 4,762 Personnel ... 8, 222 7, 088 5,354 5,3 38 % 85 .1 85 .7 76.7 80 .4 Balance sheet total € million 27,5 08 24,346 24,647 23,316 Cost of materials € million 39,324 32 ,87 5 28, 300 34,044 Personnel costs € million 5,758...
- 36
- 491
- 0
Accounting for carbon - The impact of carbon trading on financial statements pptx
Ngày tải lên :
15/03/2014, 16:20
... counter-intuitive effects on your financial statements in matters such as: • Timing of recognition of assets, liabilities, profits and losses • Measurement of balance sheet items at nominal value, ... the financial statements John Griffith-Jones, Chairman and Senior Partner KPMG LLP (UK) © 20 08 KPMG LLP a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and a member firm of ... the business implications of climate change © 20 08 KPMG LLP a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG , network of independent member firms...
- 22
- 643
- 1
IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
Ngày tải lên :
30/03/2014, 03:20
... cost 450,000 31 December 2011 19,7 08 8,000 461,7 08 30 June 2012 20,221 8, 000 473,929 31 December 2012 20,756 8, 000 486 , 685 30 June 2013 21,315 8, 000 500,000 Total 82 ,000 32,000 © 2011 KPMG IFRG Limited, ... effective interest of 19,7 08 for the irst six months is calculated as: Amortised cost at the beginning of the period of 450,000 EIR of 4.3796% The amortised cost at the end of the period is calculated as: ... average rate of 1.6 19,7 08 31,533 Coupon received on 31 December 2011 converted at spot rate of 1.7 (8, 000) (13,600) 461,7 08 692,933 Amortised cost on 30 June 2011 converted at spot rate of 1.5 Amortised...
- 15
- 402
- 0
Description of Basic Financial Statements_part1 docx
Ngày tải lên :
18/06/2014, 20:20
... Year ended 29 February 20 08 $’000 2007* $’000 Government grant Membership fees Event hire fees General 25,000 17, 585 7,310 36, 388 -15,337 9,247 40,522 TOTAL INCOME 86 , 283 65,106 Event operating ... 59,607 SURPLUS 31, 588 5,499 * Year ended 28 February 2007 This is trial version www.adultpdf.com Auditor-General’s Report to Parliament 20 08 Volume Four 81 Sydney Cricket ... for other reasons and 38 remained employed by RIC at 30 June 20 08 Full closure of the CTC is expected to occur between December 20 08 and June 2009 OTHER INFORMATION 20 08- 09 Funding Announcements...
- 16
- 178
- 0
Description of Basic Financial Statements_part2 pptx
Ngày tải lên :
18/06/2014, 20:20
... 1,495,901 573, 481 286 ,007 2,9 78, 3 68 5 68, 257 1, 481 ,269 555, 584 257,149 2 ,86 2,259 Employee related Depreciation Other expenses TOTAL EXPENSES 1,263,326 465, 484 1,055, 288 2, 784 ,0 98 1,015, 783 445,606 ... 6.1 2.0 6 .8 42.7 1.1 34.2 287 .2 46.9 40 .8 220.9 747.9 132 .8 20.9 13 .8 9.3 13.5 48. 4 5.0 26.1 284 .4 45.5 39.6 309.0 9 48. 3 This is trial version www.adultpdf.com Below/(Over) $m 86 .7 7 .8 7.7 7.3 ... CountryLink * 20 08 20 08 88. 5 89 .4 88 .6 92.3 91.2 92.2 93.0 90 .8 92.7 92.0 92.0 92.0 75.9 Percentage On-time Running CityRail – suburban CityRail – intercity CityRail – total 2007 73.7 70.5 78. 0 Before...
- 16
- 183
- 0
Description of Basic Financial Statements_part3 potx
Ngày tải lên :
18/06/2014, 20:20
... 1 ,88 9,059 TOTAL ASSETS 2,507,036 1,972 ,87 8 Current liabilities Non-current liabilities 174,106 243,760 1 78, 861 162,157 TOTAL LIABILITIES 417 ,86 6 341,0 18 2, 089 ,170 1,631 ,86 0 NET ASSETS Non-current assets ... 2006 20 08 Complete 20091 20 08 2010 TBA Completed in April 20 082 TBA3 TBA4 2010 2010 TBA3 TBA3 Completed August 2005 20 08 20 08 2007 Complete Completed in April 20 082 Completed in August 20 085 Complete ... RailCorp, Ministry of Transport and the Roads and Traffic Authority Abridged Balance Sheet At 30 June 20 08 $’000 2007 $’000 Current assets Non-current assets 406,792 2,100,244 83 ,81 9 1 ,88 9,059 TOTAL...
- 16
- 225
- 0