... prepares separatefinancial statements, those separatefinancialstatements shall disclose: (a) the fact that the statements are separatefinancialstatementsand the reasons why those statements ... International Financial Reporting Standards A parent that elects in accordance with paragraph 10 not to present consolidatedfinancial statements, and presents only separatefinancial statements, ... the consolidatedfinancialstatements for like transactions and events in similar circumstances, appropriate adjustments are made to its financialstatements in preparing the consolidated financial...
... (IAS) 27, ConsolidatedandSeparateFinancialStatementsand SIC 12, Consolidation––Special Purpose Entities Paragraphs 8, 10 and 42 have been deleted and paragraphs 9, 11, 39 and 43 have been modified ... Appendix 1) 11 A parent presents separatefinancialstatements in compliance with paragraphs 38– 43 Scope of ConsolidatedFinancialStatements 12 Consolidatedfinancialstatements shall include all ... in the consolidatedfinancialstatements along with the reasons of not consolidating shall be disclosed 43 Appendix Comparison with IAS 27, ConsolidatedandSeparateFinancialStatementsand SIC...
... Willerequity Russia and Eastern Europe 85 - Willerequity Trade Winds 94 - Willerequity Italy 103 - Willer Absolute Return 112 Notes aux états financiers Notes to the financialstatements 1 19 125 Informations ... the accompanying financialstatements of WILLERFUNDS and of each of its sub-funds, which comprise the statement of net assets and the securities portfolio as at 31 December 2010, and the statement ... statement of operations and changes in net assets for the year then ended and a summary of significant accounting policies and other explanatory notes to the financialstatements Board of Directors...
... standard: SAS 16 in 197 7, SAS 53 in 198 9, SAS 82 in 199 7 and most recently SAS 99 released in 2002 in stead of SAS 82 The International Standards on Auditing (ISA) No 240 in 199 4 was also replaced ... Co., 27 F.3d 1151 (6th Cir 199 4); In re NationsMart Corp Sec Litig., 130 F.3d 3 09 (8th Cir 199 7); Desai v Deutsche Bank Sec Ltd., 573 F.3d 93 1 (9th Cir 20 09) - Page 16 - and timesaving‖ to apply ... fraud and errors causing mistakes to financialstatements To reduce risks of not discovering frauds which seriously affect financialstatementsand to give right opinions about financial statements, ...
... year 199 5 was due and repaid as of September 30, 199 6, and the remaining half was due and repaid at the end of fiscal year 199 7 Likewise, of the $8 million waived in fiscal 199 6, half was due and ... waived during fiscal years 199 5 and 199 6 For fiscal years 199 5 and 199 6, the District will have to repay temporarily waived amounts of approximately $2.2 million and $8 million, respectively.8 ... (GAO/AIMD -97 -14R, November 4, 199 6) and Status of Information Needed to Complete Financial Audit of the District of Columbia’s Dedicated Highway Fund for Fiscal Year 199 6 (GAO/AIMD -97 -73R, April 3, 199 7)...
... tax revenue for September 199 6 totaling $2.5 million was received in October 199 6 and the District incorrectly recorded it in fiscal year 199 7 instead of fiscal year 199 6 Fuel tax receipts received ... revenue assumptions and estimates from 199 8 through 2001 (provided by transmittal dated September 3, 199 7), and gasoline consumption statistics for each month from 198 1 through 199 6, they did not ... B-278524 • • • Objectives, Scope, and Methodology were reported for December 199 5 and 199 6, and 13,443,221 for August 198 0 and 198 1 In addition, the District stated that they assumed a 10 percent decline...
... September 4, 199 7 This is trial version www.adultpdf.com Page 23 GAO/AIMD -98 -30 D.C Highway Trust Fund FinancialStatements Balance Sheet This is trial version www.adultpdf.com Page 24 GAO/AIMD -98 -30 ... Fund FinancialStatements Statement of Revenues, Expenditures, and Change in Fund Balance This is trial version www.adultpdf.com Page 25 GAO/AIMD -98 -30 D.C Highway Trust Fund FinancialStatements ... the FinancialStatements This is trial version www.adultpdf.com Page 26 GAO/AIMD -98 -30 D.C Highway Trust Fund FinancialStatements This is trial version www.adultpdf.com Page 27 GAO/AIMD -98 -30...
... service and not from the District (91 3 796 ) This is trial version www.adultpdf.com Page 33 GAO/AIMD -98 -30 D.C Highway Trust Fund Ordering Information The first copy of each GAO report and testimony ... 20, 199 7 GAO Comments The report has been modified to include the $1.7 million of construction engineering cost overruns that the District stated it received from FHWA during fiscal year 199 7 The ... modified to reflect the District’s statement that the remaining $90 0,000 will be submitted for reimbursement from FHWA in fiscal year 199 8 The report has been modified to clarify that the certified...