revised ias 1 presentation of financial statements

... 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 in 2003) ... 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 ... 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

... 401% 3353% 310% 813% Increase/Decrease in prepaid expenses 180% 319% -160% -44% Other payments on operating activities 120% 0% 71% 135% Net cash inflows/outflows from operating activities -117% ... activities -117% 2367% 211% -110% Proceeds from disposal of fixed assets - 0% - - Loans granted purchases of debt instruments 1864% - 0% 2389% Collection of loans proceeds from sales of debts instruments ... entities 0% 1001% 16% 16% Cash flows from financial activities 207% -150% 53% 47% Net increase/decrease in cash and cash equivalents -246% 35% 149% -351% Cash and Cash Equivalents at the end of period

Ngày tải lên: 19/05/2025, 21:26

... (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

... 878,000 Inventories 1,716,480 Total CA 2,680,112 Gross FA 1,197,160 Less: Dep 380,120 Net FA 817,040 Total Assets 3,497,152 2002 7,282 632,160 1,287,360 1,926,802 1,202,950 263,160 939,790 2,866,592 ... Amort 116,960 EBIT 492,648 Interest Exp 70,008 EBT 422,640 Taxes 169,056 Net income 253,584 2002 6,034,000 5,528,000 519,988 (13,988) 116,960 (130,948) 136,012 (266,960) (106,784) (160,176) 3-4 ... per share / Book value per share = $12.17 / ($1,952 / 250) = 1.56x P/E P/CF M/B 2003 12.0x 8.21x 1.56x 2002 -1.4x -5.2x 0.5x 2001 9.7x 8.0x 1.3x Ind 14.2x 11.0x 2.4x 3-26 Analyzing the market

Ngày tải lên: 17/08/2018, 14:21

... the Year Ended December 31, 2017 Retained earnings, January 1, 2017 $31,000 Add: Net income 21,400 52,400 Less: Dividends 12,000 Retained earnings, December 31, 2017 $40,400 ... Partial Balance Sheet April 30, 2017 (in thousands) Assets Current assets Cash $ 373,145 Accounts receivable 1,171,797 Inventory 1,237,613 Prepaid insurance 125,765 Total current assets ... recent year exceeds Best Buy’s current ratio for 2014 (and 2013) Nordstrom’s end-of-year current ratio (2.01) exceeds Best Buy’s 2014 current ratio (1.41*) Nordstrom would be considered much more liquid

Ngày tải lên: 02/12/2019, 15:24

... Question 2: What are influencing factors and their impacts on the AQ  of financial statements of FDI enterprises from the perspective of auditors and audit clients? Question 3: What are the recommendations to improve the AQ of financial statements of FDI enterprises in Vietnam? ...   of frameworks for AQ of professional organizations (FRC, 2008, IAASB, 2013) and the recommendations of academic researchers on AQ such as Francis (2011), Knechel et al. (2013) In   terms   of ... Trang 15characteristics   of   these   financial   statements   do   not   affect   the   AQ   of financial statements of FDI enterprises.2.3. Independent audit activities in Vietnam 2.3.1. The formation and development of independent audit in Vietnam

Ngày tải lên: 08/01/2020, 07:12

... of the 26 VASs and the Common standard (VAS1) and the Presentation of financial statement standard (VAS 21) The development processes of IAS and IFRS, IASB framework and the Presentation of financial ... items of financial statements, overview of financial statements and informations on financial statements + The difficulities of the first time adopt IFRS are affected by the financial statements ... affect transition of financial statements from VAS to IFRS; Chapter 5–Conclusion and Recommendation CHAPTER 1 LITERATURE REVIEW 1.1.1 Reseaches on transition of financial statements from National

Ngày tải lên: 08/01/2020, 08:26

... Prepare Financial Statements 1-5Hierarchy of Standards and Guidance 1-9Quality Control in Engagements Performed Under SSARSs 1-11Peer Review 1-16Summary 1-18Practice Questions 1-20 Chapter ... Durham, NC 27707-8110 USA. Trang 3T ABLE OF C ONTENTSChapter 1 1-1Introduction to Preparation, Compilation, and Review Engagements 1-1 Reporting on Financial Statements 1-2Evolution of Engagements ... Reports 5-4 Reporting on SPF Financial Statements 5-11 Summary 5-13 Chapter 6 6-1 Other Compilation Engagements 6-1 Compiling Accounts, Elements, or Items of Financial Statements 6-2 Compilation

Ngày tải lên: 08/01/2020, 08:33

... 2006 2007 2008E Ind Sales 100.0% 100.0% 100.0% 100.0% COGS 83.4% 85.4% 82.4% 84.5% Other exp 9.9% 12.3% 8.7% 4.4%    EBIT 6.1% 0.3% 7.1% 7.1% Int. Exp 1.8% 3.0% 1.1% 1.1%    EBT 4.3% ­2.7% 6.0% ... Trang 10  10Forecasted Current and Quick  Ratios for 2008. Trang 12  12Inventory Turnover Ratio vs.  Industry Average Inv turnover = = = 4.10x. Sales Inventories $7,036 $1,716 Trang 14  14Receivables ... Accruals 0.0% 109.5% 179.4% Total CL 0.0% 175.9% 115.9% LT Debt 0.0% 209.2% 54.6% Total eq 0.0% ­16.0% 197.9% Total L&E 0.0% 96.5% 139.4% Trang 47  47Potential Problems and  Limitations of Ratio Analysis?

Ngày tải lên: 16/01/2020, 19:29

... statement of financial position or in the notes Financial statements Purpose of financial statements Financial statements are a structured representation of the financial position and financial ... beginning on or after January 2 011 Earlier application is permitted Withdrawal of IAS (revised 2003) 14 0 This Standard supersedes IAS Presentation of Financial Statements revised in 2003, as amended ... 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

... 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 FINANCIAL STATEMENTS 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...

Ngày tải lên: 19/06/2014, 19:20

... Interest income Total revenues 90, 411 24, 518 11 4,929 13 5,056 20 ,12 7 79,534 8,6 61 20,244 6,490 84,068 7,864 19 ,2 61 5,934 (4,534) 797 983 556 4,378 16 2 12 1,667 (4,378) 11 4,929 Expenditures: Salaries ... (9,986) $ 3, 312 Fund balance - June 30, 2009 52 (15 ,557) 4 ,10 6 Fund balance - July 1, 2008 $ 5,5 71 52 (794) 51, 192 51, 192 _ 5 _1, 194 $ Net changes in fund balances 35,454 288,5 91 99,897 24 ,16 4 7,078 ... LIPLEPS $ 17 ,674 92,864 24, 518 $ 84,068 7,864 19 ,2 61 5,934 20,0 01 17,689 1, 022 976 13 5,056 20,000 $ Regional Office of Prevention Administrators Effectiveness Set\1ices Academy $ 767 5 81 (2,679) 13 6...

Ngày tải lên: 19/06/2014, 19:20

... Medium 3 .18 18 .06 10 .92 13 . 61 68 5 .12 3 .12 16 .64 12 .02 9.97 72 2.86 3.36 15 .66 10 .92 13 .34 77 3.47 2.00 13 .49 24.42 12 .57 50 4. 61 51. 57 45.33 47. 51 57.59 26. 41 95 22.85 1. 82 22.09 1. 12 15 .08 1. 46 ... oilseeds Number 16 .53 14 .59 18 . 61 13.86 16 .46 21. 04 13 .88 21. 20 23.44 19 .50 28.76 64.09 45.88 24.96 41. 23 29.68 19 .24 69. 51 33.00 48.35 2.38 (3 01 a4) 4 .14 2.66 2.45 1. 77 11 .09 9.95 11 . 71 (10 .08) a4 ... -48 16 ll 6.04 27 14 4 .13 32 18 2. 81 28 13 3.73 1. 81 7.25 1. 87 7.06 2.42 10 .49 2.32 9.83 16 .68 14 .94 5.98 8 .18 9.27 14 .06 8.42 13 .35 6.35 13 . 51 8.09 14 .65 19 ratio increased from 0 .12 in 19 94...

Ngày tải lên: 23/03/2014, 02:20

... 5,962 ,17 3 23,024 10 ,365 ,10 3 $ 12 ,539 ,16 4 36,265,432 12 ,559,460 61, 364,056 $ 9,954 ,11 4 37,594, 715 13 ,464 ,19 1 61, 013 ,020 $ 17 ,592,348 43,065,946 12 ,559,460 73, 217 ,754 $ 14 ,334,020 43,556,888 13 ,487, 215 ... 5,907,6 51 2,333,932 252,802 $ 8,494,385 4,374,662 8,487 ,12 9 12 ,16 4 ,11 9 $ 25,025, 910 5,475,034 11 ,096,970 8,035,339 $ 24,607,343 11 ,009,720 11 ,305,826 12 ,5 91, 053 $ 34,906,599 11 ,382,685 13 ,430,902 ... 43,556,888 13 ,487, 215 71, 378 ,12 3 Current liabilities Long-term liabilities Total liabilities 965, 019 1, 007,990 1, 973,009 1, 056 ,16 5 814 ,553 1, 870, 718 4,487,265 31, 850,8 81 36,338 ,14 6 4,356,473 32,049,204...

Ngày tải lên: 19/06/2014, 11:20

... 10 ,8 81, 666 7,459,487 13 4,926 15 , 510 , 917 1, 654,209 $ 36,265,432 $ 5,962 ,16 3 16 ,15 7,206 1, 850,394 $ 37,0 01, 634 Totals 2007 2006 $ 1, 970,284 10 ,952 ,14 8 11 ,200,330 1, 240,240 537, 818 15 , 510 , 917 1, 654,209 ... 10 5,720 11 ,14 4 ,10 5 13 , 412 ,608 $24,777,026 $ 226,554 14 1,0 61 11, 459,205 12 ,832,768 $ 24,659,588 Totals 2007 $ 225,830 508 ,10 2 11 ,14 4 ,10 5 13 , 412 ,608 $ 25,290,645 2006 $ 360,729 515 ,17 3 11 ,459,205 12 ,832,768 ... 415 ,432 3,922, 914 $ 1, 318 ,395 6,737, 914 3,672, 817 60,397 1, 2 01, 219 3,752,467 866,797 87,949 1, 2 01, 219 19 5 ,11 8 65,053 6,750 94,3 01 652,496 6,750 746,797 5,053 ,18 4 1, 897,682 716 ,207 12 ,539 ,16 4 1, 897,682...

Ngày tải lên: 19/06/2014, 11:20

... 48,824,892 61, 937,790 894,302 1, 879,832 16 5,738 573,734 717 ,4 51 684,883 11 4,593 3 81, 686 3 51, 075 862,784 14 ,10 6 5,060,999 684,883 12 ,549,824 91, 614 1, 578,630 10 ,793,029 6,837,784 31, 850,8 81 36, 911 ,880 ... assets $ 415 ,432 3,922, 914 Governmental Activities – Internal Service Funds $ 3,672, 817 60,397 1, 2 01, 219 573,734 652,496 1, 897,682 716 ,207 13 ,11 2,898 392, 514 500,000 1, 788 894,302 1, 055 ,12 7 8,692,000 ... net of related debt Restricted: Debt service Capital improvements Economic development Other Unrestricted Total net assets 4,374,662 $ 1, 993,922 4,575,7 81 1,2 01, 219 716 ,207 12 ,16 4 ,11 9 25,025, 910 ...

Ngày tải lên: 19/06/2014, 11:20

... ( 518 ,673) 1, 263,652 $ 1, 263,652 (425,3 01) (425,3 01) (4,000) (11 4 ,10 1) 9 ,12 2,0 51 4,848,408 604,782 14 ,575,2 41 (11 8 ,10 1) 4,000 11 4 ,10 1 $ 11 8 ,10 1 (425,3 01) 1, 317 ,403 17 ,080 1, 334,483 (5 ,16 9, 811 ) ... 883,849 6,965 $ 19 5 ,11 8 12 ,5 21 $ 13 3,930 $ 902 ,11 7 4 ,15 0,230 1, 2 01, 219 19 5 ,11 8 65,054 60,397 86 ,16 1 5,367, 516 6,599,899 (433,083) (433,083) 4,934,433 $ 6 ,16 6, 816 4 ,10 5,900 1, 2 01, 219 This is trial ... assets, net $ 1, 317 ,403 442,3 81 1,759,784 8,995,434 3,736 ,10 2 17 9,4 81 12, 911 , 017 (4,927,9 81) (3,736 ,10 2) (44,555) (8,708,638) 4,202,379 5,962 ,16 3 $ $ 13 0, 617 1, 226,407 425,3 01 1,782,325 (245,830)...

Ngày tải lên: 19/06/2014, 11:20