functions and elements 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 9 Financial statements are a structured representation of the financial position and financial ... users of financial statements in predicting the entity’s future cash flows and, in particular, their timing and certainty. Complete set of financial statements 10 A complete set of financial statements ... in the statements of financial position and of comprehensive income, in the separate statement of comprehensive income (if presented), and in the statements of changes in equity and of cash...
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Tài liệu Recovery and resolution of financial market infrastructures docx
... robust and consistently applied regulation and oversight of global CCPs; (iii) resolution and recovery regimes that ensure the core functions of CCPs are maintained during times of crisis and ... responsibilities and degree of powers of authorities are distinct in the recovery and resolution phases. Such coordination could promote effective and compatible plans, actions and outcomes in the face of ... enforcement of eligible netting and collateral agreements; and (xii) effect the closure and orderly wind-down (liquidation) of the whole or part of a failing firm with timely payout or transfer of...
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Báo cáo khoa học: Structure analysis of the flavoredoxin from Desulfovibrio vulgaris Miyazaki F reveals key residues that discriminate the functions and properties of the flavin reductase family pdf
... theKm and kcatvalues of E. coli Fre for riboflavin arereported as 2.5 lm and 52.4 s)1with NADPH as theelectron donor and 1.3 lm and 30.6 s)1with NADH[13]. For FMN, Km and kcatvalues of ... ball -and- stickmodels. (B) Superimposed Ca-traces of flavoredoxin (green and violet) and FeR (lightgray). (C) Superimposed Ca-traces of flavoredoxin (green and violet) and FMN-binding protein (light gray).Fig. ... twofold axis associated with thedimer passes through the vicinity of the side chains of Pro13, Ile126, Gln133 and Ile163. The correspondingTable 1. Summary of x-ray data collection, phasing and...
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Continuum mechanics and elements of elasticity structural mechanics victor e saouma
... hand side), the result (right handside) is a vector that points along the direction of u, and has length equal to (v·w)||u||, or the originallength of u times the dot (scalar) product of v and ... Trace57 The trace of a second-order tensor, denoted tr T is a scalar invariant function of the tensor and isdefined astr T ≡ Tii(1.77)Thus it is equal to the sum of the diagonal elements in a ... KINETICS19 We generalize and conclude that in the absence of distributed body forces, the stressmatrix is symmetric,σij= σji(2.18)20 A more rigorous proof of the symmetry of the stress tensor...
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Đề tài " The subconvexity problem for Rankin-Selberg L-functions and equidistribution of Heegner points " ppt
... points and my colleagues and friends E. Kowalski and J. Vanderkam with whom I began a fairly ex-tensive study of Rankin-Selberg L -functions. I also thank the referee for histhorough review of the ... Cauchy-Schwarz and Hθ. From (2.31), the last inequality and (2.32) weconclude the proof of Proposition 2.3.3. Rankin-Selberg L -functions Our basic reference for Rankin-Selberg L -functions is the book of ... author, E. Kowalski and J. Vanderkam in-vestigated (amongst other questions) this problem for certain L -functions of rank 4, namely the Rankin-Selberg L-function of two cusp form, one of thembeing...
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APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf
... requires an assessment of the risk of fraud (intentional misstatements of financial statements) in every audit. 5 Based on the auditor’s assessment of various risks and any tests of controls, the ... 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...
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IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
... 31December 2010 of 3,500(350) The sales price of 3,150 less the fair value on 31December 2010 of 3,500- 500 The fair value on 31December 2010 of 3,500 less the purchase price of 3,000Total ... requirements and includes interpretative guidance and illustrative examples. The upcoming issues will cover such topics as fair value, IFRS 9 Financial Instruments, consolidation and disclosure of ... in the statement of comprehensive income?4. How do you determine and present gains and losses on available-for-sale debt investments?5. How do you determine and present gains and losses on available-for-sale...
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1 principles and elements of power electronics
... bombardment causes defects composed of complexes of vacancies with impurity atoms of oxygen and of two adjacent vacancy sites in the lattice. The advantages of the use of irradiation in order to reduce ... purpose of ion implanting, is used to alter the type and level of conductivity of semiconductor materials. It is used to form bases, emitters, and resistors in bipolar devices, as well as drains and ... the nucleus of the target atom or one of its electrons. The total power of a target to stop an ion, or its total stopping power S, is the sum of the stopping power of the nucleus and the stopping...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt
... financial statements. The City of Altus’ basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. ... government-wide and fund financial statements. The notes to the financial statements can be found on pages 24–44 of this report. Other information. In addition to the basic financial statements and ... the basic financial statements. Government-wide financial statements. The government- wide financial statements are designed to provide readers with a broad view of the City of Altus’ finances,...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part2 pdf
... renovations and Street and Curb reconstruction. The City of Altus is, also, budgeting for several new pieces of equipment and CDBG grant projects for fiscal year 2007-2008 budget. All of these ... information of the City’s capital assets can be found in Note V.D. on pages 33–34 of this report. Long-term debt. As of the end of the current fiscal year, the City had total debt outstanding of $ ... 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,...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part3 pdf
... Government-wide and 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 ... purpose of contracting for payment of reimbursable costs and operating a reliable source of water for the City. The governing body of the District is a board of directors composed of a five ... government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. ...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part4 pot
... government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other charges between the City’s utility functions and various other functions of the City. ... 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 ... Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed in both the government-wide and proprietary fund financial statements to...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part5 pptx
... establish and amend benefit provisions is delegated to the administrators of the OFPRS. The OFPRS issues a publicly available financial report that includes financial statements and required ... Contributions to the OFPRS for the years ended June 30, 2007 and 2006, for employees and employer were $ 97,838 and $ 94,010 and $ 178,345 and $ 174,979, on covered payroll of $ 1,370,432 and $ 1,345,989, ... the years ended June 30, 2007 and 2006, for employees and employer were $ 106,891 and $ 103,354 and $ 179,994 and $ 182,157, on covered payroll of $ 1,380,581 and $ 1,401,212, respectively....
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part6 ppt
... (481,919) Net increase (decrease) in cash and cash equivalents (133,880) 270,259 136,379 CASH AND CASH EQUIVALENTS, beginning 382,349 (126,214) 256,135CASH AND CASH EQUIVALENTS, ending $ 248,469 ... 16,929City of Altus, OklahomaDevelopmentEconomicDrainageLandfillFund FundConstructionFundImprovementImprovementCapital ProjectsYear Ended June 30, 2007(continued)Combining Statement of ... TotalsCity of Altus, OklahomaCombining Statement of Net AssetsJune 30, 2007Internal Service FundsWorkers'AssuranceThis is trial versionwww.adultpdf.com ASSETSCash and cash equivalents...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part7 pdf
... Internal Control and on Compliance and Other Matters Over Financial Reporting Based on an Audit of Financial Statements Performed In Accordance With Government Auditing Standards November ... standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of ... purpose of expressing my opinion on the financial statements and not to provide an opinion on the internal control over financial reporting. My consideration of the internal control over financial...
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