... statement offinancial position or in the notes Financialstatements Purpose offinancialstatementsFinancialstatements are a structured representation of the financial position and financial ... beginning on or after January 2 011 Earlier application is permitted Withdrawal ofIAS (revised 2003) 14 0 This Standard supersedes IASPresentationofFinancialStatementsrevised in 2003, as amended ... prominence all of the financialstatements in a complete set offinancialstatements 12 As permitted by paragraph 81, an entity may present the components of profit or loss either as part of a single...
... furniture Office Equipment Total capital assets being depreciated Less accumulated depreciation for: Office furniture Office Equipment Decreases 23,772 273, 713 17 ,762 315 ,247 23 ,19 4 243,5 81 116 23, 310 ... www.adultpdf.com 35 REGIONAL OFFICE OF EDUCATION #1 NOTES TO FINANCIALSTATEMENTS JUNE 30, 2009 Note 11 - DUE FROM WCR At June 30, 2009, the Regional Office of Education #1 was due $12 ,490 from the West ... Date 12 - 31- 08 12 - 31- 07 12 - 31- 06 Three-Year Trend Information for the Regular Plan Percentage Annual Pension ofAPC Net Pension Cost (APC) Contributed Obligation 22 ,14 5 10 0% $0 22,933 10 0% o 17 ,768...
... might send a larger number of accounts receivable confirmations at year end The model requires an assessment of the risk of fraud (intentional misstatements offinancial statements) in every audit ... methodologies continue to be made by firms and some of those changes are highly significant AUDIT FIRM METHODOLOGIES 16 While all audits offinancialstatementsof publicly held companies are required to ... sampling, which is the application of an audit procedure to less than 10 0% of the items in a given population for the purpose of evaluating some characteristics of the population Audit risk (AR)...
... 3,9 21, 685 EXPENSES Operating Less: Depreciation and amortization Bank of Oklahoma Note OWRB Note $ 23, 717 ,045 578,735 24,295,780 $ 23, 717 ,045 578,735 24,295,780 19 ,697 ,10 5 19 ,697 ,10 5 (1, 427, 912 ) ... Audit ofFinancialStatements Performed In Accordance With Government Auditing Standards November 9, 2007 City Commission City of Altus Altus, Oklahoma I have audited the financialstatementsof ... Maximum annual debt service $ $ $ 1, 135,945 930,055 268,520 Computed coverage 18 6% 2244% 5 31% Coverage requirement 11 0% 12 5% 12 5% Note: Revenues and expenses include only amounts related to operations...
... Structure ofpresentation • Definition ofFinancialstatements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use ofFinancialstatements ... Finance Definition ofFinancialstatementsFinancial statement is a report that records the financial activities of a business, individuals or any other entity There are basic statements: ... statement Statement of Retained Earnings Statement of Cash Flows Balance sheet Definition: a balance sheet or statement offinancial position is a summary of the financial balances of a sole proprietorship,...
... chính; - Tạo tính khoản cho tài sản tài 07 /18 /14 Financial Market_Chapter 1_ Overview ofFinancial Market 11 Financial Markets (cont.) Classification offinancial markets : - Căn vào thời hạn luân ... (Stock Market) 07 /18 /14 Financial Market_Chapter 1_ Overview ofFinancial Market 13 Financial Markets (cont.) Người cho thuê Người cho thuê 2C 2A 1B Người cung cấp Người cung cấp 1A 2D 1C 2B Người thuê ... lại vốn đầu tư Họ gặp để thỏa mãn nhu cầu 07 /18 /14 Financial Market_Chapter 1_ Overview ofFinancial Market 10 Financial Markets (cont.) Roles offinancial markets: - Tập trung khoản tiết kiệm...
... of the financialstatementsof the listed 1. 3 Factors affecting audit quality offinancial reports of listed companies companies 1. 2 .1. 2 Classification of audit 1. 3 .1 Users of audit quality of ... time for financial reports 13 8 3.9420 1, 18240 BC13 Danhtieng Firm’s reputation 13 8 3.8309 1, 10389 BC12 Quimo Firm’s size 13 8 3.6775 1, 0 213 1 Group of factors related to auditing firms 13 8 3,9504 ... the role of auditors to ensure information reliability, is a matter 1.1 .1 Stock market of crucial concern to protect investors 1.1 .1. 1 Establishment history of the stock market 1.1 .1. 6 Participants...