Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011 part6 potx
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
... Systems
Governance of IT
This is trial version
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Financial Audit Update
Thursday 3 March 2011 and
Thursday 10 March 2011
The Auditorium, 111 George St, Brisbane
This is trial version
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Introduction
• ... Welcome by the Auditor-General / Deputy Auditor-General
– Glenn Poole (3
rd
March) / Val Manera (10
th
March)
• Governance of IT
– M...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
... Queensland Audit Office
2 010- 11 Financial Audit Update
Alison Rayner, CA
Principal Accountant
Queensland Treasury
ACCOUNTING FOR
GOVERNMENT GRANTS AND
OTHER ASSISTANCE
This ... framework
Constitution Act 1867 and Constitution of Queensland 2001
Parliament
Governor
Financial
Accountability
Act 2009
Financial and
Performance
Management
Standard 2009
Cabinet, CBRC &...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
... Public
Sector (NCAPs)
Financial Management Framework
For departments and statutory bodies
Financial Accountability Act 2009
(FA Act)
Financial and Performance
Management Standard 2009
(FPMS)
Other ...
Enterprises and
Business Activities)
Regulation 2 010
Local Government
(Finance, Plans and
Reporting)
Regulation 2 010
Local Government
(Operations)
Regulation 2 010...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt
...
donated and when their fair value can be measured reliably.
– Recognise services at fair value and as income and expenses (i.e.
bottom line neutral)
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AASB 100 4 ... Government
Grants and Disclosure of Government
Assistance
• Applicable to for-profits entities preparing general purpose
financial statements
• Government grants
– defined in t...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
... Preparation and Presentation of Financial
Statements
• AASB 101 Presentation of Financial Statements
• AASB 9 Financial Instruments
• AASB 139 Financial Instruments: Recognition and Measurement
This ... expense and a liability (payable)
– Advance grant payments (and transaction is conditional),
• Recognise a prepayment (i.e. asset) and amortisation (i.e. expense)
over gra...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
... statements and audit visits
• Potential impact on audit opinions
• Communication of issues and impacts
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Non-current physical assets
• Write-offs and repairs
– ... Director –
Audit Policy and Quality
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Areas to be considered
• Non-current physical assets
• Grants and other forms of assistance
• Operation...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx
... Accounting and Auditing
Standards Update
Patrick Flemming
Manager –
Audit Policy and Quality
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Potential impact on audit opinions
• Modifications ... version
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Special Purpose Financial Statements
• Amendments to auditing standard ASA 800
• Changes to QAO engagement letters
• Management required to:
– Identify intended users
– I...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx
... version
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Financial Instruments
• Minor amendments to AASB 139 for 2 010- 11
(not expected to have a significant impact)
• New standard - AASB 9 (to replace AASB 139 )
• Effective 1 January 20 13
• Amends ... early 2011 with
revised standard possibly around September
• Issues paper on control in the not-for-profit public
sector (phase 2) expected early 2011 with stan...
Emergency appeal operation update Viet Nam: Hand, foot and mouth disease 23 August 2012 potx
... & Hygiene
3, 177
3, 177
-3, 177
Teaching Materials
63, 950
63, 950
Other Supplies & Services
14 ,31 0
14 ,31 0
Total Relief items, Construction, Supplies
78,260
3, 177
3, 177
75,0 83
Logistics, Transport ... Support Recover
46,288
7, 610
7, 610
38 ,678
Total Indirect Costs
46,288
7, 610
7, 610
38 ,678
TOTAL EXPENDITURE (D)
758,416
124,689
124,689
633 ,726
VARIANCE (C -...
Bài soạn Thời khoá biểu năm học 2010-2011 áp dụng 10-01-2011
... từ 10 /01 /2 010 → )
Th
ứ
Tiế
t
Sáng Chiều
Ghi chú
Phụ đạo Thể dục Tin học Phụ đạo Thể dục Tin học
2
1 Thể dục 8
2
2 Thể dục 8
2
3
4 Thể dục 6
3
5 Thể dục 6
3
3
1
2 Thể dục 6
1
Tin 9
2
Kiều
3 ... Thể dục 9
2
7
1 Thể dục 7
3
Tin8
1
Bình
2 Thể dục 7
3
Tin8
1
Bình
3
4
5
TRƯỜNG THCS PHÚ CƯỜNG
THỜI KHOÁ BIỂU HỌC TRÁI BUỔI
( Áp dụng :Tuần 10 → … Hoặc từ 18 /10 /2 010 → )...
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