consolidated statement of profit or loss and other comprehensive income
TÀI LIỆU ACCA MỚI NHẤT 2015 BPP f7 examkit
Ngày tải lên :
24/04/2016, 16:19
... PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 20X8 Revenue Cost of sales Gross profit Other expenses Profit before tax Income tax expense Profit for the year Other comprehensive ... Required Prepare the consolidated statement of profit or loss and other comprehensive income for the Port Group for the year ending 31 December 20X4 and a consolidated statement of financial position ... the end of the reporting period (2 marks) Which one of the following would be shown in the 'other comprehensive income' section of the statement of profit or loss and other comprehensive income? ...
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CONSOLIDATED LIST OF FINANCIAL SANCTIONS TARGETS IN THE UK pdf
Ngày tải lên :
23/03/2014, 02:20
... Yurij, Leonidovich Position: Deputy rector of Minsk Institute of Management Other Information: Former Minister of Tourism and Sports and former Minister of Interior Listed on: 29/03/2011 Last Updated: ... Ref:QI.I.308.12 Senior leader and co-founder of Lashkar-e-Tayyiba As of 2010 in charge of LeT/JUD finance department, director of education dept and president of medical wing Other title: Professor Listed ... VOROPAEV, Igor, Grigorievich (3) VOROPAYEV, Igor, Grigoryevich Other Information: Deputy General Manager for Scientific work of "Research Institute on electronic computers" Former Head of the KGB...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 ppt
Ngày tải lên :
18/06/2014, 20:20
... www.adultpdf.com The University of Montana A-14 A Component Unit of the State of Montana Consolidated Statements of Net Assets As of June 30, 2009 and 2008 ASSETS Current Assets Cash and cash equivalents ... Operating loss Non-operating revenues (expenses) Income (loss) before other revenues Other revenues Net increase in net assets Net assets, beginning of year, as adjusted Net assets, end of year ... rates for out -of- state students Grants and contracts from state, local and private funding sources, and facilities and administrative cost allowances, increased by about $875 thousand Funding for...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 pptx
Ngày tải lên :
18/06/2014, 20:20
... amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting ... entirely or virtually entirely for the direct benefit of the reporting entity or its component units, and the reporting entity is entitled to, or has the means to otherwise access, a majority of the ... dividend income Net realized and unrealized gain (loss) on investments Loss on impairment of asset Administrative fees Loss on sale of assets Support received from university Special events Other income...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part4 potx
Ngày tải lên :
18/06/2014, 20:20
... the sale of land and land assets, together with proceeds from the sale of timber, oil royalties and other minerals, must be reinvested, and constitute, along with the balance of unsold land, a ... Consolidated Statement of Net Assets NOTE – INVENTORIES Inventories consisted of the following at June 30, 2009 and 2008: Bookstore Food services Facilities services Other Total inventories $ $ ... for consolidated financial statement purposes The liability and expense incurred are recorded at year-end as accrued compensated absences in the Statements of Net Assets, and as a component of...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part5 pot
Ngày tải lên :
18/06/2014, 20:20
... Contributions Investment income and unrealized gain (loss) of investments Loss on impairment of asset Contract for services Administrative fees Loss on sale of assets Other income $ (6,643,219) (3,568) ... Contributions Investment income and unrealized gain (loss) of investments Administrative fees Contract for services Loss on sale of assets Other income $ $ EXPENSES Program services Supporting services ... financial statements are nonprofit, tax exempt organizations operating exclusively for the purposes of encouraging, promoting and supporting educational programs, research, scholarly pursuits and athletics...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part6 ppt
Ngày tải lên :
18/06/2014, 20:20
... Internal management reports 2000-2001, CHE Operating Reports 2002-2009 Source: CHE Operating Reports 2000-2009 Source: IPEDS Completion Reports, Fall 2000-2005, internal management reports Restated This ... FY2005 FY2004 Employees (FTE) - All Funds Contract Faculty Contract Admin & Professional Classified GTA/GRA Part Time and Other 1,044 502 1,311 174 530 6/30/2009 Degrees Granted Certificate Associate ... The University of Montana Supplemental Information - All Campuses A-49 (Unaudited) DESCRIPTION Fall 2008 Enrollment (Headcount)...
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Financial Statements Department of the Treasury Internal Revenue Service Statements of Financial Position_part1 docx
Ngày tải lên :
19/06/2014, 15:20
... Financial Statements Fiscal Years 1993 and 1992 Statements of Financial Position Statements of Collections and Operations Statements of Cash Flows for Appropriated Funds Statement of Budget and Actual ... transmit, and report data about financial events; support financial planning and budgeting activities; accumulate and report cost information; and support the preparation of financial statements ... Financial and Management Information section, shows our progress in resolving identified weaknesses and non-conformances from our 1993 report and prior periods Limitations of the Financial Statements...
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Financial Statements Department of the Treasury Internal Revenue Service Statements of Financial Position_part2 potx
Ngày tải lên :
19/06/2014, 15:20
... Fmancial Officers Act of 1990 They have been prepared from the books and records of the Service in accordance with the form and content for entity financial stataments specified by the OfFtce of Management ... Processing/Collections Appeals and Legal Services Processing and Services Compliance and Enforcement Information Systems Management Information Systems Development Training Information Systems Support Standard Level ... reported by object class or program Operating expenses in the Statements of Collections and Operations are presented by appropriation I Statement of Budgetary Resources and Actual Expenses The Statement...
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Financial Statements Department of the Treasury Internal Revenue Service Statements of Financial Position_part3 pdf
Ngày tải lên :
19/06/2014, 15:20
... credit for foreign tax, a taxpayer must prepare a complicated form (Form I 116), even for small amounts of foreign income and credit Reason for Chanee Taxpayers with relatively small amounts of foreign ... information for either civil or criminal enforcement, or regulatory purposes; however, disclosure is permitted under such circumstances for information reported on Currency Transaction Reports ... transfers of property and greenmail (2) Net of refunds and credits of $52.5 million (3) Net of refunds and credits of $23 million (4) Amounts not reflect reallocations Resources and Inland Waterways...
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Financial Statements Department of the Treasury Internal Revenue Service Statements of Financial Position_part4 ppt
Ngày tải lên :
19/06/2014, 15:20
... entries to supervisory review to ensure that they are appropriate and authorized X Monitor implementation of actions to reduce the errors in calculating and reporting manual interest, and test the ... the effectiveness of these actions X Give a priority to the IRS efforts that will allow for earlier matching of income and withholding information submitted by individuals and third parties X ... determine what portion of its assessments represent valid receivables X Clearly designate the Chief Financial Officer as the official responsible for coordinating the development of performance measures...
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Financial Statements Department of the Treasury Internal Revenue Service Statements of Financial Position_part5 potx
Ngày tải lên :
19/06/2014, 15:20
... understanding of internal controls over the reliability of performance measures reported in the Overview and Supplemental sections of IRS’ report and assessed whether information in the Overview and Supplemental ... approval of refunds and credits of $1 million or more by the Joint Committee on Taxation (26 U.S.C 6405) l l l l l l Except for the limitations on the scope of our work described in this report, ... properly resolved, and that inventory records are appropriately adjusted Oversee IRS efforts for ensurrng that property and equipment inventory data, including telecommunications and electronic filing...
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A position statement of the National Association for the Education of Young Children docx
Ngày tải lên :
07/03/2014, 17:20
... (Edwards, Gandini, & Forman 1993; Malaguzzi 1993; Forman 1994) Representational modes and media also vary with the age of the child For instance, most learning for infants and toddlers is sensory and ... motoric, but by age children use one object to stand for another in play (a block for a phone or a spoon for a guitar) Development and learning occur in and are influenced by multiple social and ... as racism or sexism, and may show the effects of negative stereotyping and discrimination We define culture as the customary beliefs and patterns of and for behavior, both explicit and implicit,...
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Instructions for Form 8938 (November 2012) Statement of Specified Foreign Financial Assets pot
Ngày tải lên :
29/03/2014, 18:20
... more of the following forms, check the box(es) to identify the form(s) where you reported the asset and enter the number of forms filed Form 3520 Form 3520-A Form 5471 Form 8621 Form 8865 Form ... Certain Foreign Corporations Form 8621, Information Return by a Shareholder of a Passive Foreign Instructions for Form 8938 (2012) Investment Company or Qualified Electing Fund Form 8865, Return of ... Examples of other specified foreign financial assets include the following, if they are held for investment and not held in a financial account Stock issued by a foreign corporation A capital or profits...
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STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF COVERED PROVIDERS OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF MCC RESOURCES MANAGED _part1 pot
Ngày tải lên :
19/06/2014, 22:20
... principles or other comprehensive basis of accounting (including the cash receipts and disbursements basis and modifications of the cash basis) • Evaluate and obtain a sufficient understanding of (COVERED ... Plan(s), and Work Plans for the relevant Project or Project Activity, among others The agreements between MCA-(country name) and Covered Providers, e.g., contractors and grantees, and any other ... of the compact and related agreements (see section IV.C of this statement of work) The auditors may prepare or assist (COVERED PROVIDER’s name) in the preparation of the fund accountability statement...
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STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF COVERED PROVIDERS OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF MCC RESOURCES MANAGED _part2 pot
Ngày tải lên :
19/06/2014, 22:20
... been corrected or whether (COVERED PROVIDER’s name) does or does not agree with the findings and questioned costs VI INSPECTION AND ACCEPTANCE OF AUDIT WORK AND THE REPORT The statement of work, ... MCC Inspector General is responsible for assuring that the work performed under this statement of work complies with U.S Government Auditing Standards and the “Millennium Challenge Corporation Guidelines ... Auditors must report the status of uncorrected material findings and recommendations from any pre-award survey and prior audits that affect the financial statement audit The auditors must review and...
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STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF ACCOUNTABLE ENTITIES _part1 pptx
Ngày tải lên :
19/06/2014, 22:20
... principles or other comprehensive basis of accounting (including the cash receipts and disbursements basis and modifications of the cash basis) • Evaluate and obtain a sufficient understanding of MCA-(country ... Implementation Plan(s), and Work Plans for the relevant Project or Project Activity, among others The agreements between MCA-(country name) and contractors and grantees, and any other entities implementing ... compact and related agreements or applicable laws and regulations; or not program related; and (b) unsupported costs that are not supported with adequate documentation or did not have required prior...
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