... volleyball www.themegallery Company Logo He plays table tennis www.themegallery Company Logo Friday, March 18th, 2011 I New words: - go sailing: bơi thuyền - play basketball: chơi bóng rổ www.themegallery ... They/always/summer They always skip rope in the summer www.themegallery Company Logo Friday, March18th ,2011 I Vocabulary - go sailing : chèo thuyền - play basketball: chơi bóng rổ II Model...
... Participated in the Regional Meetings 64 The Essentials of Master’s Education in Nursing March 21, 2011 The Essentials of Master’s Education in Nursing reflect the profession’s continuing call ... for APRN Regulation: Licensure, Accreditation, Certification, & Education Retrieved February 2, 2011, from http://www.aacn.nche.edu/Education/pdf/APRNReport.pdf (page 7)Association for Prevention...
... Exposure Draft HEDGE ACCOUNTING Comments to be received by March2011 ED/2010/13 This exposure draft Hedge Accounting is published by the International Accounting ... exposure draft and the Basis for Conclusions should be submitted in writing so as to be received by March2011 Respondents are asked to send their comments electronically to the IFRS Foundation website ... addressed in this exposure draft IN11 The Board will consider all comments received in writing by March2011 In considering the comments, the Board will base its conclusions on the merits of the arguments...
... any assurance Respectfully submitted, David W Martin, CPA March 7, 2011 This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 129 These two statements report Polk State College’s net ... Compliance and Other Matters 35 This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 129 EXECUTIVE SUMMARY Summary of Report on Financial Statements Our audit disclosed ... the Comptroller General of the United States This is trial version www.adultpdf.com i MARCH2011 REPORT NO 2011- 129 six-month period ending December 31, 2009 This affects the comparability of...
... MARCH2011 REPORT NO 2011- 129 Nonoperating Revenues (Expenses): College (In Thousands) 2009-10 2008-09 State ... fiscal years is presented in the following table: This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 129 Condensed Statement of Cash Flows: College (In Thousands) 2009-10 $ (40,093) ... Improvements Construction in Progress Capital Assets, Net This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 129 The College has $1.8 million in construction commitments at June 30, 2010 The...
... MARCH2011 REPORT NO 2011- 129 POLK STATE COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL ... years Furniture, Machinery, and Equipment: This is trial version www.adultpdf.com 18 MARCH2011 REPORT NO 2011- 129 POLK STATE COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL ... State’s Comprehensive Annual Financial Report This is trial version www.adultpdf.com 19 MARCH2011 REPORT NO 2011- 129 POLK STATE COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL...
... MARCH2011 REPORT NO 2011- 129 POLK STATE COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL ... annual State apportionment to each college This is trial version www.adultpdf.com 28 MARCH2011 REPORT NO 2011- 129 POLK STATE COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL ... plant-related debt, which represents the change in This is trial version www.adultpdf.com 29 MARCH2011 REPORT NO 2011- 129 POLK STATE COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL...
... any assurance Respectfully submitted, David W Martin, CPA March 21, 2011 This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 164 MANAGEMENT’S DISCUSSION AND ANALYSIS The management’s ... 35 This is trial version www.adultpdf.com This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 164 EXECUTIVE SUMMARY Summary of Report on Financial Statements Our audit disclosed ... States This is trial version www.adultpdf.com i This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 164 AUDITOR GENERAL STATE OF FLORIDA DAVID W MARTIN, CPA AUDITOR GENERAL G74 Claude...
... MARCH2011 REPORT NO 2011- 164 The following chart presents the College’s operating expenses for the 2009-10 ... (150) Net Nonoperating Revenues $ 101,983 $ 80,892 This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 164 Net nonoperating revenues increased by $21.1 million, primarily due to the following: ... and purchase of capital assets ($23.1 million) This is trial version www.adultpdf.com MARCH2011 REPORT NO 2011- 164 Changes in cash and cash equivalents were the result of the following factors:...
... Principal 2011 2012 2013 2014 2015 2016-2033 $ 325,000 400,000 470,000 495,000 520,000 15,790,000 Total $ 18,000,000 This is trial version www.adultpdf.com 24 MARCH2011 REPORT NO 2011- 164 HILLSBOROUGH ... and leasehold improvements These assets are This is trial version www.adultpdf.com 18 MARCH2011 REPORT NO 2011- 164 HILLSBOROUGH COMMUNITY COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES ... invested in capital assets, net of related debt This is trial version www.adultpdf.com 19 MARCH2011 REPORT NO 2011- 164 HILLSBOROUGH COMMUNITY COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES...
... MARCH2011 REPORT NO 2011- 164 HILLSBOROUGH COMMUNITY COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES ... contributions made to the Program totaled $712,164 This is trial version www.adultpdf.com 29 MARCH2011 REPORT NO 2011- 164 HILLSBOROUGH COMMUNITY COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES ... to develop, implement, and participate in a This is trial version www.adultpdf.com 30 MARCH2011 REPORT NO 2011- 164 HILLSBOROUGH COMMUNITY COLLEGE A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES...
... Program • Welcome by the Auditor-General / Deputy Auditor-General – Glenn Poole (3rd March) / Val Manera (10th March) • Governance of IT – Mayus Nath • Importance of External Audit to a Board / ... Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2011 • • • • • Changing client profile Enhanced audit standards and audit quality Performance management...
... www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2010 -2011) (cont’d) • At 30 June 2011, it is apparent that DET will not fulfil all of its obligations as per the funding ... www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2010 -2011) • In accordance with AASB 1004 DET must recognise the $2 million grant from DEEWR when: – ... $200k grant monies for failure to complete project by specified time Accounting Treatment (for 2011- 2012) • • DET raises liability and matching expense for $200k in January 2012 (i.e financial...
... classification of land element in land & building lease is no longer an operating lease – Must reassess in 2011 – Retrospective application This is trial version www.adultpdf.com ...
... early 2011 with revised standard possibly around September • Issues paper on control in the not-for-profit public sector (phase 2) expected early 2011 with standard issued by December 2011 • ... www.adultpdf.com Revenue • Future Developments (IASB ED/2010/6): – Standard expected to be released in 2011 – Retrospective application is proposed – Extensive changes to current revenue and construction ... from consolidation, the equity method and proportionate consolidation (ED 205) expected by mid 2011 This is trial version www.adultpdf.com Thank you for attending This is trial version www.adultpdf.com...