examples of financial statements
Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf
... 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 ... restatement of items 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 ... 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...
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Analysis of Financial Statements: Local Farm Supply, Marketing Cooperatives doc
... profitability of the cooperative for a given period of time Although it does not show timing of cash-flows, the statement best describes the status of the business In the analysis of income statements, ... statement of operations More detailed reports may contain a statement of changes in patrons’ equity and a statement of cash-flows along with explanations detailing various aspects of the financial statements ... degree of liquidity of each of the components of current assets In other words, if the current assets of a cooperative were mainly cash, they would be much more liquid than if comprised of mainly...
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APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf
... 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 ... methodologies continue to be made by firms and some of those changes are highly significant AUDIT FIRM METHODOLOGIES 16 While all audits of financial statements of publicly held companies are required to...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt
... 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 ... government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements This report, also, contains other supplementary information in addition to the basic financial statements ... City of Altus, Oklahoma Report on Audit of Financial Statements June 30, 2007 Table of Contents Introductory Section Pages Selected City Officials Financial Section Independent...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part2 pdf
... provide the same type of information found in the government-wide financial statements, but in more detail Unrestricted net assets of the Altus Municipal Authority, as of the end of the fiscal year, ... fund is the chief operating fund of the City As of the end of the current fiscal year, unreserved fund balance of the general fund was $ 362,972 The fund balance of the City’s general fund decreased ... construction of a water treatment plant Purchase of police vehicles and equipment Purchase of a motor grader Purchase of a spade truck This is trial version www.adultpdf.com 10 City of Altus Capital...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part3 pdf
... fund financial statements The government-wide financial statements (i.e., the statement of net assets and the statement of activities) report information on all of the nonfiduciary activities of ... integral part of these financial statements This is trial version www.adultpdf.com 23 City of Altus, Oklahoma Notes to Financial Statements June 30, 2007 I Organization The City of Altus, Oklahoma, ... reliable source of water for the City The governing body of the District is a board of directors composed of a five member group of elected members Support comes primarily from the Cities of Altus,...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part4 pot
... are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account ... example, as a result of employee resignations and retirements Long-term obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term ... Reconciliation of government-wide and fund financial statements A Explanation of certain differences between the governmental fund balance sheet and the government-wide statement of net assets...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part5 pptx
... portion of those costs as an operating expense of the Altus Municipal Authority each fiscal year The amount of the current period expense is based upon the amount of landfill capacity used as of each ... closure cost liability as of June 30, 2007, represents the cumulative amount of such cost reported to date based on the use of approximately 78.12 % of the estimated capacity of the landfill The Altus ... amount of this gain, as of June 30, 2007, is $ 6,837,784, with a current year amortization of $ 381,686 recognized as an offset to interest expense G Debt issuance costs Debt issuance costs of $...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part6 ppt
... (256,696) (29,194) (114,465) Excess (deficiency) of revenues over (under) expenditures 310,282 (25,000) 285,282 OTHER FINANCING SOURCES (USES) Proceeds of debt issuance Transfers in Transfers (out) ... 14,647 $ 134,876 $ 68,211 This is trial version www.adultpdf.com $ 122 City of Altus, Oklahoma Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental ... OTHER FINANCING SOURCES (USES) Proceeds of debt issuance Transfers in Transfers (out) Total other financing sources (uses) 0 16,929 27,650 Excess (deficiency) of revenues over (under) expenditures...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part7 pdf
... 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 ... considered the City of Altus’ internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing my opinion on the financial statements and not ... States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Internal Control Over Financial...
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explain differences of use of financial statements in accountancy and finance
... 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,...
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FM11 Ch 13 Analysis of Financial Statements
... categories of ratios, and what questions they answer? Liquidity: Can we make required payments as they fall due? Asset management: Do we have the right amount of assets for the level of sales? ... 115.9% 54.6% 197.9% 139.4% 13 - 40 Analysis of Percent Change Balance Sheets We see that total assets grew at a rate of 139%, while sales grew at a rate of only 105% So asset utilization remains ... average number of days after making a sale before receiving cash Receivables DSO = Average sales per day Receivables $878 = Sales/365 = $7,036/365 = 45.5 days 13 - 14 Appraisal of DSO DSO 2005...
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summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market
... 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 ... AUDIT QUALITY OF FINANCIAL STATEMENTS OF LISTED From the viewpoint of auditors, survey results show that 65.9% of auditors in the survey thinks audit quality of financial reports of listed Auditing ... quality of financial statements of listed companies in the Vietnamese agencies of audit quality of financial reports and especially for users of stock market Through detailed analysis of domestic...
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Tài liệu USA INC. A BASIC SUMMARY OF AMERICA''''S FINANCIAL STATEMENTS pdf
... flow per White House Office of Management and Budget; net worth per Dept of Treasury, “2010 Financial Report of the U.S Government,” adjusted to include unfunded liabilities of Social Security ... Spending as % of GDP Out -of- Pocket Healthcare Spending as % of GDP 13 32 146 20 35 75 20 33 65 48 National1 Healthcare Spending as % of GDP % of Adult Population Considered Obese % of Americans ... definitions, see next slide Source: cash flow per White House Office of Management and Budget; net worth per Dept of Treasury, “2010 Financial Report of the U.S Government.” www.kpcb.com USA Inc | Summary...
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FINANCIAL STATEMENTS OF BMW AG 2011 potx
... the Board of Management 16,073 16.8 11.0 BMW AG Financial Statements The BMW AG Financial Statements and Management Report for the financial year 2011 will be submitted to the operator of the electronic ... Board of Management members Subject to the approval of the proposed dividend at the Annual General Meeting of Shareholders, the remuneration of current members of the Board of Management for the financial ... value of pension obligations for the purposes of the Company Financial Statements is measured on the basis of an actuarial report using an interest rate of 5.14 %, compared to an interest rate of...
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Accounting for carbon - The impact of carbon trading on financial statements pptx
... 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, ... company’s own use or for profit Some also act as creators of emission reductions and/or consultants There are also examples of companies running their own exchanges We consider some of the accounting ... reported in the financial statements CRC Accounting for the CRC scheme will give rise to many of the same questions as for other cap and trade schemes, such as timing of recognition of the allowances...
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Description of Basic Financial Statements_part1 docx
... Infrastructure Development Corporation Follow-up Review of CityRail Passenger Security Refer to Appendix for: Chief Investigator of the Office of Transport Safety Investigations Independent Transport ... proposing the provision of financial support for apprentices to study part-time and measures to raise the profile of engineering as a career This includes further support of RailCorp’s apprentice ... has resulted in a number of displaced RIC and State Rail Authority (SRA) employees The management of displaced employees includes redeployment/re-training or the offer of voluntary redundancy...
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Description of Basic Financial Statements_part2 pptx
... the option for stage of the Outer Suburban rail cars, the refurbishment of Tangara trains, and delaying the replacement of the ‘R, S, L’ train sets until 2013 Acquisition of 626 new carriages ... restructuring of fares based on consistent distance considerations, transition of weekly fares to a 20 per cent discount, and an increase in the off-peak discount The table below provides a summary of the ... 20 Off peak return (%) (18) (15) (17) (39) In making its draft determination, IPART took account of a wide range of matters including (but not limited to): the impact on the affordability of...
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Description of Basic Financial Statements_part3 potx
... with crime falling for some offences but increasing in others Overall the risk of becoming a victim of crime had increased FOLLOW-UP REVIEW OF 2008 The objective of this review was to assess ... more than 30 per cent the risk of becoming a victim of crime has decreased from 14.76 to 9.08 incidents per million passenger journeys (mpj) Further analysis of offence types shows more varied ... and steal from person offences, and a slight decease in assaults The number of sexual offences has increased slightly since 2002-03 Incidents Change since 2002-03 Change % Offence categories -...
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Description of Basic Financial Statements_part4 pdf
... 2nd quarter of 2009 Sustaining Native Forest Operations 2nd quarter of 2009 Tackling Cancer with Radiotherapy 3rd quarter of 2009 Registration of Health Professionals 3rd quarter of 2009 For ... Planned Tabling Date Managing Injured Officers: NSW Police Force 4th quarter of 2008 Heavy Vehicle Safety 1st quarter of 2009 Administration of Grants 1st quarter of 2009 Diverting Adult Aboriginal ... capacity of teachers and schools to improve the levels of literacy and numeracy in New South Wales public schools During the course of the audit we were impressed by the dedication and efforts of teachers...
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