functions and objectives of financial statements

Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf

Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf

Ngày tải lên : 17/02/2014, 10:20
... 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

Tài liệu Recovery and resolution of financial market infrastructures docx

Ngày tải lên : 17/02/2014, 21:20
... 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 ... of FMIs for which 4 CPSS-IOSCO – Recovery and resolution of financial market infrastructures – Consultative report – July 2012 the preservation of financial stability as an objective 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...
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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

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

Ngày tải lên : 07/03/2014, 02:20
... the K m and k cat values of E. coli Fre for riboflavin are reported as 2.5 lm and 52.4 s )1 with NADPH as the electron donor and 1.3 lm and 30.6 s )1 with NADH [13]. For FMN, K m and k cat values of ... ball -and- stick models. (B) Superimposed Ca-traces of flavoredoxin (green and violet) and FeR (light gray). (C) Superimposed Ca-traces of flavoredoxin (green and violet) and FMN-binding protein (light gray). Fig. ... twofold axis associated with the dimer passes through the vicinity of the side chains of Pro13, Ile126, Gln133 and Ile163. The corresponding Table 1. Summary of x-ray data collection, phasing and...
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Đề tài " The subconvexity problem for Rankin-Selberg L-functions and equidistribution of Heegner points " ppt

Đề tài " The subconvexity problem for Rankin-Selberg L-functions and equidistribution of Heegner points " ppt

Ngày tải lên : 22/03/2014, 16:20
... 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 his thorough review of the ... Cauchy-Schwarz and H θ . From (2.31), the last inequality and (2.32) we conclude 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 them being...
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APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf

APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf

Ngày tải lên : 29/03/2014, 18:20
... 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

IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

Ngày tải lên : 30/03/2014, 03:20
... 31December 2010 of 3,500 (350) The sales price of 3,150 less the fair value on 31December 2010 of 3,500 - 500 The fair value on 31December 2010 of 3,500 less the purchase price of 3,000 Total ... 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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Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt

Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt

Ngày tải lên : 19/06/2014, 11:20
... 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

Oklahoma Report on Audit of Financial Statements June 30, 2007_part2 pdf

Ngày tải lên : 19/06/2014, 11:20
... 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

Oklahoma Report on Audit of Financial Statements June 30, 2007_part3 pdf

Ngày tải lên : 19/06/2014, 11:20
... 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

Oklahoma Report on Audit of Financial Statements June 30, 2007_part4 pot

Ngày tải lên : 19/06/2014, 11:20
... 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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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 ppt

Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 ppt

Ngày tải lên : 18/06/2014, 20:20
... version www.adultpdf.com The University of Montana A Component Unit of the State of Montana Consolidated Statements of Net Assets As of June 30, 2009 and 2008 2009 2008 ASSETS Current Assets Cash and cash equivalents ... part of these financial statements. A-14 This is trial version www.adultpdf.com The following provides a comparative analysis of revenues and expenses for the years ended June 30, 2009, 2008, and ... “double counting” this revenue and expense. STATEMENT OF NET ASSETS The Statement of Net Assets reflects the financial position of the University at the end of the fiscal year. The changes...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 pptx

Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 pptx

Ngày tải lên : 18/06/2014, 20:20
... reported 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 ... part of these financial statements. A-15 This is trial version www.adultpdf.com The University of Montana A Component Unit of the State of Montana Consolidated Statements of Revenues, Expenses and ... CONSOLIDATED FINANCIAL STATEMENTS THE UNIVERSITY OF MONTANA A COMPONENT UNIT OF THE STATE OF MONTANA FOR THE YEARS ENDED JUNE 30, 2009 AND 2008 NOTE 1 – ORGANIZATION, REPORTING ENTITY AND BASIS OF...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part4 potx

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 ... maturity and other information demonstrating risk associated with the State of Montana Board of Investments STIP and TFBP is contained in the State of Montana Board of Investments financial statements, ... percentage of total investments, was 43.09% and 31.29%, respectively. Land grant earnings In 1881, the Congress of the United States granted land to the State of Montana for the benefit of the...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part5 pot

Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part5 pot

Ngày tải lên : 18/06/2014, 20:20
... unit of the State of Montana. The University’s consolidated financial statements and the combined financial statements of its component units include only the activities, funds and accounts of ... employer and the plan members) and includes, the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan ... support of the University. In exchange, the University provides the foundations with office space and an annually contracted fee, and the association with office space, staff and some related office...
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