presentation of financial statements ias 1

... paragraphs 16C and 16D of IAS 32) Information to be presented either in the statement of financial position or in the notes Financial statements Purpose of financial statements 9 Financial statements ... Trang 1International Accounting Standard 1 Presentation of Financial Statements Objective 1 This Standard prescribes the basis for presentation of general purpose financial statements ... prominence all of the financial statements in a complete set of financial statements 12 As permitted by paragraph 81, an entity may present the components of profit or loss either as part of a single...

Ngày tải lên: 17/02/2014, 10:20

... inparagraphs 16C and 16D of IAS 32) Financial statements Purpose of financial statements 9 Financial statements are a structured representation of the financial position and financial performance of an ... policies in the absence of explicit guidance Trang 6IN1 International Accounting Standard 1 Presentation of Financial Statements (IAS 1) replaces IAS 1 Presentation of Financial Statements (revised ... financial statements IN11 The previous version of IAS 1 used the titles ‘balance sheet’ and ‘cash flow statement’ to describe two of the statements within a complete set of financialstatements IAS 1...

Ngày tải lên: 08/02/2020, 06:30

... content and form of financial statements Research on the content and form of financial statements presented on the content of financial statements; Research on the form of the financial statements ... that the gap in the presentation of financial statements of construction enterprises listed on the stock market is the elements of financial statements and the form of financial statements The studies ... assessment of the current situation of presenting financial statements, pointing out the limitations and causes of the presentation of financial statements; propose solutions to present financial statements...

Ngày tải lên: 20/10/2024, 18:37

... + 157,800 Collection of accounts receivable +108,490 -114,200 -5,710 Inventory liquidation +49,120 -61,400 -12,280 Sale of plant & equipment +190,000 -265,000 -75,000 Payment of ... that financial statements are the product of financial accounting and that the statements represent a historical summary of transactions 6 To explain some of the limitations of financial statements ... Equity Accounts receivable $125,200 * 88% = $110,176 $125,200 * 12% = $(15,024) Merchandise inventory $229,400 * 85% = 194,990 $229,400 * 15% = (34,410) Buildings & Equipment ...

Ngày tải lên: 08/11/2019, 15:10

... earnings, 12/31/13 $624 Cash at 12/31/13 is $24 more than at 12/31/12 Cost of equipment at 12/31/13 is $45 more than the balance at 12/31/12 Land balance at 12/31/13 is the same as at 12/31/12 ... Med., 5-8 E2.10 E2.11 2, 2, Med., 5-8 Easy, 3-5 E2.12 E2.13 2, 2, Easy, 3-5 Med., 5-10 E2.14 P2.15 2, 2, 3, Med., 5-10 Med., 7-10 P2.16 P2.17 2, 3, 2, 3, Med., 10-12 Med., 15-20 P2.18 P2.19 2, 3, ... income………………… ……… $4,761,566 2,469,327 2,292,239 1,955,846 336,393 133,566 202,827 67,715 $ 135,112 $4,410,649 2,187,726 2,222,923 1,841,562 381,361 145,763 235,598 86,152 $ 149,446 As at November...

Ngày tải lên: 31/01/2020, 14:46

... Less income taxes Net income Based on sales of: 100.0090.069.943.9813.92 Percent of net sales 100.0089.8710.133.7913.92 7.828.055.8313.267.85 Trang 16ed-cost to the cooperative for the supplies ... Report 154 March 1997 Price: Domestic-S4.50; Foreign-$500 Trang 3Preface This report studied the financial statements of local cooperatives, comparing 1995,1994, and the past 10 years Trends of major ... was nearly 12 percent of receivables were more than 6 months old compared with 8 percent in 1994 Table 6 Age of SCCOUM receivable, 1995 and 1994 Accounts written off this period 5.34 5.41Based on...

Ngày tải lên: 23/03/2014, 02:20

... these liabilities Total assets 11,853,698 10,365,103 61,364,056 61,013,020 73,217,754 71,378,123 Total liabilities 1,973,009 1,870,718 36,338,146 36,405,677 38,311,155 38,276,395 Net assets: ... Overview of the Financial Statements This management discussion and analysis is intended to introduce the City of Altus’ basic financial statements The City of Altus’ basic financial statements ... Trang 1City of Altus, Oklahoma Report on Audit of Financial Statements June 30, 2007 This is trial version www.adultpdf.com Trang 2i City of Altus, Oklahoma Report on Audit of Financial Statements...

Ngày tải lên: 19/06/2014, 11:20

... 111,237 $ 134,175 $ 114,593 $ 226,554 $ 225,830 $ 360,729 Accrued compensated absences 402,382 374,112 105,720 141,061 508,102 515,173 Contract obligation payable 11,144,105 11,459,205 11,144,105 ... 5,209,181 5,751,636 5,209,181 5,751,636 Public works and maintenance 1,297,180 1,445,474 1,297,180 1,445,474 Parks and recreation 1,461,366 1,202,714 1,461,366 1,202,714 Utilities 17,359,354 17,623,066 ... 7,459,487 11,200,330 11,526,940 Machinery and equipment 975,973 264,267 1,240,240 Infrastructure 537,818 134,926 537,818 134,926 Intangible water rights 15,510,917 16,157,206 15,510,917 16,157,206...

Ngày tải lên: 19/06/2014, 11:20

... 36,911,880 1,076,883 Internal Municipal Funds S ervice The accompanying notes are an integral part of the se financial statements. City of A ltus, O klahom a Activities – Governmental Statement of ... 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 activities of ... DARTA trustees Altus-Jackson County E-911 Regional Trust Authority was created November 1, 1996, to provide enhanced 911 services and encourage the cooperation of all emergency services, including...

Ngày tải lên: 19/06/2014, 11:20

... Receivables: Taxes $ 883,849 $ 18,268 $ 902,117 Accounts 6,965 37,365 $ 4,105,900 4,150,230 Other 1,201,219 1,201,219 Court fines 195,118 195,118 Due from other governments 12,521 52,533 65,054 Accrued ... 8,995,434 130,617 (4,000) 9,122,051 Machinery and equipment 3,736,102 1,226,407 (114,101) 4,848,408 Infrastructure 179,481 425,301 604,782 Total capital assets, being depreciated 12,911,017 1,782,325 ... 1,782,325 (118,101) 14,575,241 Less accumulated depreciation for: Buildings and improvements (4,927,981) (245,830) 4,000 (5,169,811) Machinery and equipment (3,736,102) (250,434) 114,101 (3,872,435)...

Ngày tải lên: 19/06/2014, 11:20

... 4.06 % 01/01/02 13,417,087 12,883,478 (533,609) 104.14 % 4,101,463 (13.01) % 01/01/01 13,201,846 12,269,190 (932,656) 107.60 % 4,072,595 (22.90) % 01/01/00 12,648,972 11,038,739 (1,610,233) 114.59 ... 94.87 % 4,368,011 17.34 % 01/01/05 13,491,412 14,452,756 961,344 93.35 % 4,708,511 20.42 % 01/01/04 13,019,257 13,275,713 256,456 98.07 % 4,230,289 6.06 % 01/01/03 12,593,195 12,759,189 165,994 98.70 ... payable 11,459,205 (315,100) 11,144,105 351,075 Accrued compensated absences 141,061 116,609 (151,950) 105,720 14,106 Total business-type activities 24,659,588 1,566,609 (1,449,171) 24,777,026 1,342,558...

Ngày tải lên: 19/06/2014, 11:20

... Trang 1Explain differences of use of financial statements in accountancy and finance GROUP 3 -TON DUC THANG UNIVERSITY Trang 2Structure of presentation• Definition of Financial statements ... statement o Statement of retained earnings o Statement of cash flows • Differences of use of Financial statements in Accountancy vs Finance Trang 3Definition of Financial statementsFinancial statement ... from F inancing activities ( CFF )= Change in Cash Trang 17Relationship of Financial StatementsTrang 18Differences of use of Financial statements in Accountancy vs FinanceDIFFERENCES ACCOUNTANCY...

Ngày tải lên: 12/07/2014, 14:20

... listed companies and financial statements of listed companies from the auditors’ viewpoint 1.1.1 Stock market 1.1.1.1 Establishment history of the stock market The history of stock market has ... quality of financial statements of listed companies in the Vietnamese stock market 2.3.1 Group of external factors 2.3.1.1 Legal environment for audit activities of financial reports of listed ... 138 3.7101 1.00350 Group A Nhombenngoai Group of external factors 138 3.9710 0.70978 (Source: Research results on level of impact of factors affecting audit quality of financial reports of listed...

Ngày tải lên: 25/12/2015, 17:21

... (1981) Auditor Independence, “Lowballing” and Disclosure Regulation Journal of Accounting and Economics, 3, 113-127 http://dx.doi.org/10.1016/0165-4101(81)90009-4 Duff, A (2004) Dimentions of ... Research Journal, 21(2), 93-122 http://dx.doi.org/10.1108/ 10309610810905917 Bradshaw (2001) Do Analysts and Auditores Use infomation in Accruals? Journal of Accounting Research, 39(1), 45-73 DeAngelo, ... Local Government International Journal of Auditing Accounting Research Journal, 9(3), 221-241 http://dx.doi.org/10.1111/j.1099-1123.2005.00288.x Trang 10Boon, K., McKinnon, J., & Ross (2007)...

Ngày tải lên: 29/07/2016, 01:27

... 12 , IAS 16 , IAS 17 , IAS 18 , IAS 19 , IAS 20, IAS 21, IAS 23, IAS 24, IAS 26, IAS 27, IAS 28, IAS 29, IAS 31, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39, IAS 40, IAS 41, Presentation of ... cost of inventory 2008 2 91 3,939 3, 219 26 20 7,495 2007 11 6 3 21 2,740 2,647 17 28 5,869 2006 318 2 91 3,266 1, 890 11 2 10 5,907 4,955 1, 870 769 11 7, 612 3 ,18 4 1, 711 602 5 5,507 2 ,11 1 1, 449 1, 140 ... (IAS 10 ) 49 Construction Contracts (IAS 11 ) 53 Income Taxes (IAS 12 ) 59 Property, Plant, and Equipment (IAS 16 ) 69 10 11 Leases (IAS 17 ) 77 12 Revenue (IAS 18 ) 87 13 Employee Benefits (IAS 19 )...

Ngày tải lên: 16/03/2014, 08:33

... 15 75 10 0 Q6 25 65 10 Q7 23 Q8 16 77 10 0 Q9 Q10 Q 11 40 11 50 21 15 10 46 29 30 45 10 0 10 0 10 0 34 19 12 10 10 0 10 0 Q12 60 Q13 59 (N: Number, Q: Question) 10 0 10 0 10 0 10 0 10 0 67 10 0 3.3.2 Discussions ... .1 1.2 .1. 3 .1 Vowel Sounds 10 1. 2 .1. 3.2 Consonant Sounds 10 1. 2.2 Stress 11 1. 3 Vietnamese Pronunciation 11 1. 3 .1 Vietnamese Vowels .11 1. 3.2 ... Language 1. 1.3 Mother Tongue Interference 1. 2 Pronunciation 1. 2 .1 Sounds 1. 2 .1. 1 Production of Sounds 1. 2 .1. 2 Articulators 10 1. 2 .1. 3 Types of Sounds...

Ngày tải lên: 18/12/2013, 21:45

... [Footnote 14 0: On conditions in Colorado Territory, the following are enlightening: ibid., Consolidated Files, C 19 5 of 18 61; C 12 13 of 18 61; C 12 70 of 18 61; C 13 69 of 18 61; V 43 of 18 61; Official ... Commissioner of Indian Affairs, Report, 18 61, p 15 1; 18 62, pp 13 7, 15 7; Indian Office Special Files, no 2 01, Southern Superintendency, C 15 25 of 18 62; General Files, Southern Superintendency, C 16 02 of 18 62.] ... 18 62, 15 5 -15 8.] [Footnote 18 6: Coffin's letter to Dole of April 21, 18 62 [Indian Office General Files, Wichita, 18 62 -18 71, C 16 01 of 18 62] seems to cast doubt upon the genuineness of some of the...

Ngày tải lên: 08/03/2014, 00:20

... n.s 0 .1 1.2 1. 8 0.6 n.s 1. 1 0.4 0.3 -1. 9 1. 2 -1. 8 0.5-3.2 n.s 1. 9 7 .1 2 .1 5.2 1. 8 0.7 4-7 5.0 5.3 EE 4 .1 15.0 31. 4 36.7 21. 7 18 .1 46.6 46.2 43.5 17 -20 12 -13 17 - 31 18.3 32.6 11 .9 44.3 23.6 11 .7 10 .5 ... carp1 30 54.7 11 8.7 10 0 11 2 920 0.69 49.0 Crucian carp1 30 75.0 11 0.8 10 0 11 2 074 0.35 31. 2 Nile tilapia1 30 24.7 16 3 .1 100 10 0 15 2 1. 89 52.2 Silver carp1 39 96.8 92.2 76.7 11 2 -1 017 -0.04 0.0 ... protein) Composition of test diet 1. 07 98.5 1. 44 1. 05 70.6 98.5 1. 15 1. 15 16 .5 33.0 2.47 2.65 1. 96 1. 45 57.5 11 .0 1. 73 38.3 7.4-8.3 1. 52 70.6 2.04 1. 48 57.5 19 .2 1. 85 38.3 0. 91- 1 .16 1. 85 82.5 2.22...

Ngày tải lên: 14/03/2014, 11:21