9 consolidated and separate financial statements

... present consolidated financial statements, and presents only separate financial statements, complies with paragraphs 38–43 Scope of consolidated financial statements 12 Consolidated financial statements ... prepares separate financial statements, those separate financial statements shall disclose: (a) the fact that the statements are separate financial statements and the reasons why those statements ... described in paragraph 5, separate financial statements are those prepared and presented in addition to the financial statements referred to in paragraph Separate financial statements need not be

Ngày tải lên: 05/02/2020, 10:20

... Standards Appendix C: Form of consolidated financial statements Appendix 1: Comparison with IAS 27, Consolidated and Separate Financial Statements Indian Accounting Standard (Ind AS) 27 Consolidated ... evidence about the amounts and disclosures in the separate financial statements The procedures ...Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements Contents Paragraphs Scope ... 4-8 Presentation of Consolidated Financial Statements 9- 11 Scope of Consolidated Financial Statements 12-17 Consolidation Procedures 18-31 Loss of Control 32-37 Separate financial statements 35-36 Accounting

Ngày tải lên: 29/10/2017, 05:33

... 899 .7 Common stock 41.2 Retained earnings Other SE 4, 297 .4 46.3 TOTAL L and SE 7,360.4 91 103 1 79 932.1 146.3 96 3,471.2 57.2 130 6,385 .9 94 365 144 95 0.1 187.1 118 2, 793 .2 65.4 113 5,576.8 95 ... 1 89 442 7,103 (3,273) 3,830 1,134 154 885 12/26/20 09 $ 353 2 39 122 494 7,247 (3,348) 3, 899 1,102 144 795 12/27/2008 $ 216 2 29 143 363 6, 897 (3,187) 3,710 94 0 65 861 12/ 29/ 2007 $ 7 89 225 128 3 39 ... 20,254.5 2,237.4 1,222.3 1,2 29. 7 125.3 421.5 $32,203.7 (11,2 19. 0) 20 ,98 4.7 2,301.3 1,156.4 1,367.4 $31 ,97 5.2 $30,224 .9 $28,461.5 $ 29, 391 .7 $ $ $ $ 94 3 .9 0.0 1 ,98 0.8 11, 497 .0 2 ,91 9.3 Current liabilities

Ngày tải lên: 28/02/2019, 15:48

... Liabilities 170 ,94 4 billion 148 ,96 4 billion  Total Assets 236, 495 billion  252, 496 billion Debt to assets ratio 72,2 % 59% TARGET CORP 2020 2021 Total Liabilities 154 ,94 3  billion 164 ,96 5 billion  ... 2 .92 % and in 2021 is 2.47%, indicating a change in the company's financial health, down 0.45% over the year with last year Opposite to Walmart, Target's profit margin in 2020 is 4. 199 percent and ... Sales 5 19, 926 billion  555,233 billion Profit margin 2 ,92 % 2,47 % TARGET CORP 2020 2021 Net Income  3,28  billion 4,37 billion  Net Sales 78,112 billion  93 ,561 billion Profit Margin  4, 199 % 4,67

Ngày tải lên: 12/11/2022, 04:50

... to financial reporting In the opinion of the Board of Directors: (a) the separate financial statements set out on pages 5 to 51 give a true and fair view of the unconsolidated financial ... and fair presentation of the separate financial '\ statements in accordance with Vietnamese Accounting Standards, the Vietnamese Accounting System for enterprises and the relevant statutory ... statement and the accompanying separate financial statements of Vietnam Airlines for the year ended 31 December 2017 The Board of Directors is responsible for the preparation and fair

Ngày tải lên: 12/03/2024, 06:49

... 10,506,054 ,93 2,284 8,754,741,712,3 59 6,545 ,90 5 ,98 7,056Average inventory 9, 630, 398 ,322,322 7,650,323,8 49, 708 6,788,163,1 79, 136Current assets 11 ,96 6,357,761, 798 9, 292 , 192 ,238,421 7,143 ,92 9,036, 497 Noncurrent ... 300,880,402,245 111 ,96 9,758,488 98 ,99 7,286,429Average account receivable 206,425,080,367 105,483,522,4 59 114,342, 799 ,95 3Inventory (Begining a year) 8,754,741,712,3 59 6,545 ,90 5 ,98 7,056 7,030,420,371,216Inventory ... 8 79, 548,130,711 355,454,838 ,95 7 422,234,781,061Account receivable (Beginning a year) 111 ,96 9,758,488 98 ,99 7,286,4 29 1 29, 688,313,476Account receivable (Ending a year) 300,880,402,245 111 ,96 9,758,488

Ngày tải lên: 13/05/2024, 14:52

... 7,178,062 ,90 4 ,99 2 6 ,95 2,065,052,069Total average assets 13,210 ,93 0,357, 090 14,038,7 49, 118, 398 Total debt/liabilities 658,073,870,1 49 487,056, 290 ,781Total average assets 1, 591 ,320,156,270 1,744 ,95 7 ,95 4,550• ... 11Liabilities 5, 397 ,243,052,107 5,427,1 79, 815 ,95 8Inventory 2, 494 ,656,323,857 2,212,305,861, 196 Current assets 578,230,851,763 694 ,738, 396 ,887Current Liabilities 520,240,164, 491 472,466,240,448Inventory ... sales 10, 496 ,864,470,758 12,535,183,485,036Total average assets 13,210 ,93 0,357, 090 14,038,7 49, 118, 398 Total asset Net sales 1, 091 ,174,440,134 1,612,663,1 59, 316Total average assets 1, 591 ,320,156,270

Ngày tải lên: 14/05/2024, 15:38

... University Consolidated Financial Statements June 30, 2023 and 2022 Trang 2Report of Independent Auditors 1–2 Consolidated Financial Statements Statements of Financial Position 3 Statements ... and equipment 78,85073, 899 Loss on disposal of property and equipment 53386Net realized and unrealized investment (gain) loss (66,5 89) 91,428Contributions restricted for long term purposes and ... (collectively referred to as the ? ?consolidated financial statements? ??) In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the financial position of

Ngày tải lên: 18/05/2024, 14:14

... financial statements and the Group financial statements have been prepared and approved by the directors in accordance with International Financial Reporting Standards (IFRS) and ... preparation The consolidated financial statements. .. financial statements These financial statements were approved by the Court of Directors and authorised for issue on behalf by: PASands ... present their report and. .. opinion on, the financial statements in accordance with applicable law and Intemational Standards on Auditing (UK and Ireland) Those standards require us to

Ngày tải lên: 22/03/2014, 20:21

... Federal financial accounting stand- ards (FFAS) in 199 6, but some of the standards will not become effective un- til fiscal years 199 8 and 199 9. The accounting standards developed by FASAB are ... Government.” Consolidated Financial Statements of the United States Government, Fiscal 199 7 Management’s Discussion and Analysis: Introduction 2 Discussion and Analysis Consolidated Financial Statements ... 199 8 FINANCIAL AUDIT 199 7 Consolidated Financial Statements of the United States Government GAO/AIMD -98 -127 This is trial version www.adultpdf.com This is trial version www.adultpdf.com B-2 791 69

Ngày tải lên: 19/06/2014, 15:20

... Security reform in 199 9.” 8 Discussion and Analysis Consolidated Financial Statements of the United States Government, Fiscal 199 7 This is trial version www.adultpdf.com 20 29 the combined trust ... validation, and implementation. The milestone for completion of work for the renovation phase is targeted for September 199 8. Other milestones are January 199 9 for validation and March 199 9 for im- ... associated with Federal insurance and loan programs.” Discussion and Analysis 9 Consolidated Financial Statements of the United States Government, Fiscal 199 7 This is trial version www.adultpdf.com

Ngày tải lên: 19/06/2014, 15:20

... (GAO/HR -97 -1, February 199 7) and High-Risk Series: Information Management and Technology (GAO/HR -97 -9, February 199 7). 3 Financial Audit: Examination of IRS’ Fiscal Year 199 7 Custodial Financial Statements ... Improvement Act of 199 6 (GAO/AIMD -98 -1, October 1, 199 7). B-2 791 69 22 General Accounting Office Report Consolidated Financial Statements of the United States Government, Fiscal 199 7 This is trial ... Statements (GAO/AIMD -98 -77, February 26, 199 8). B-2 791 69 General Accounting Office Report 21 Consolidated Financial Statements of the United States Government, Fiscal 199 7 This is trial version

Ngày tải lên: 19/06/2014, 15:20

... Fiscal Year 199 7 Schedule of Federal Debt (GAO/AIMD -98 -65, February 27, 199 8). 15 Financial Audit: Bank Insurance Fund’s 199 7 Financial Statements (B-2 795 15, March 25, 199 8) and Financial Audit: ... Corporation’s 199 6 and 199 5 Financial Statements (GAO/AIMD -97 -111, June 30, 199 7). 28 General Accounting Office Report Consolidated Financial Statements of the United States Government, Fiscal 199 7 This ... 199 7 departmentwide financial statements. —We audited and expressed unqualified opinions on the December 31, 199 7, financial statements of the Bank Insurance Fund and on the December 31, 199 6,

Ngày tải lên: 19/06/2014, 15:20

... 07- 69- 06044 07- 79- 0 593 0 07- 79- 05532 07- 79- 05542 2, 392 20,000 153,688 7,166 183,246 Coastal Zone Management Administration Awards 11.4 19 11.4 19 11.4 19 11.4 19 NA05NOS4 191 060 NA06NOS4 190 1 59 NA07NOS4 190 1 59 ... July 2008 Additions Deductions Balance June 30 20 09 $ 228. 599 $ 46.630 $ 24 .97 9 $ 250.250 $ 228. 599 $ 46.630 $ 24 .97 9 $ 250.250 ASSETS Cash and other assets held in trust LIABILITIES Deposits ... NA07NOS4 190 1 59 NA08NOS4 190 421 2 29, 576 251,670 683,260 493 ,486 1,657 ,99 2 Habitat Conservation 11.463 NA04NMF4630366 28 Manufacturing Extension Partnership 11.611 11.611 70NANB3H2000 70NANB8H81 09 Federal

Ngày tải lên: 19/06/2014, 17:20

... financial position at June 30, 2010, 20 09, and 2008 ($ in thousands) and the percentage changes between June 30, 2010 and 20 09: % Change 2010 20 09 2008 2010 –20 09 20 09 –2008 Current and ... swap 19, 835,517 18,353,388 Total noncurrent liabilities 1,872,6 19, 2 29 1, 892 ,858,566 Total liabilities 1 ,95 1,873,875 1 ,96 4,180, 192 Unrestricted net assets 39, 497 ,852 39, 161,482 ... assets for fiscal years 2010, 20 09, and 2008 ($ in thousands) and the percentage changes between June 30, 2010 and 20 09: % Change 2010 20 09 2008 2010 – 20 09 20 09 – 2008 Operating revenues:

Ngày tải lên: 19/06/2014, 21:20

... (IAS) 27, Consolidated and Separate Financial Statements and SIC 12, Consolidation––Special Purpose Entities Paragraphs 8, 10 and 42 have been deleted and paragraphs 9, 11, 39 and 43 have been modified ... Appendix 1) 11 A parent presents separate financial statements in compliance with paragraphs 38– 43 Scope of Consolidated Financial Statements 12 Consolidated financial statements shall include all ... in the consolidated financial statements along with the reasons of not consolidating shall be disclosed 43 Appendix Comparison with IAS 27, Consolidated and Separate Financial Statements and SIC...

Ngày tải lên: 23/03/2014, 03:20

... Willerequity Russia and Eastern Europe 85 - Willerequity Trade Winds 94 - Willerequity Italy 103 - Willer Absolute Return 112 Notes aux états financiers Notes to the financial statements 1 19 125 Informations ... the accompanying financial statements of WILLERFUNDS and of each of its sub-funds, which comprise the statement of net assets and the securities portfolio as at 31 December 2010, and the statement ... statement of operations and changes in net assets for the year then ended and a summary of significant accounting policies and other explanatory notes to the financial statements Board of Directors...

Ngày tải lên: 20/06/2014, 06:20

... income and expenses OIBDA Telefónica Telefónica Spain Latin America 19, 703 22,7 09 19, 354 22,600 3 49 1 09 (9, 946) (13,668) 1,124 Total Group 56,731 56,731 301 (7 59) (9, 955) (5 59) (34,128) - 3 ,99 9 ( 194 ) ... 15,724 71 FIXED ASSETS 14,1 79 45,4 59 29, 3 29 TOTAL ALLOCATED ASSETS 23, 291 64 ,96 3 36, 199 5,322 1 29, 775 TOTAL ALLOCATED LIABILITIES 11,021 29, 093 10,333 47,644 98 , 091 Revised to present, for comparative ... in service 29, 143 1 ,95 6 (6,1 59) (97 ) 4,2 69 1,607 1,655 ( 69) 32,305 2,6 19 4,781 - (3) (4,370) 1 39 100 (7) 3,2 59 10 - - (5) - - - 227 1 39 - (16) (143) 18 - - 225 6,8 79 (6,1 59) (116) (2 49) 1,764 1,755...

Ngày tải lên: 18/02/2014, 05:20

... Treasury 9, 791 , 890 ,757 282, 893 ,786 ,99 4 59, 3 49, 838, 697 10,418,220,202 19, 883,815, 299 23, 294 ,183,054 9, 791 , 890 ,757 282, 893 ,786 ,99 4 59, 3 49, 838, 697 10,418,220,202 19, 883,815, 299 23, 294 ,183,054 9, 791 , 890 ,757 ... Authorised and issued share capital- Par value Ordinary shares 29, 997 ,580 299 ,97 5,800,000 29, 997 ,580 299 ,97 5,800,000 Shares in circulation ­ Par value Ordinary shares 29, 997 ,580 299 ,97 5,800,000 29, 997 ,580 ... ended 3111212011 Number of shares VND 29, 997 ,580 299 ,97 5,800,000 299 ,97 5,800,000 18,531,620 185,316,200,000 11,465 ,96 0 29, 997 ,580 114,6 59, 600,000 29, 997 ,580 299 ,97 5,800,000 24 Dividends The General...

Ngày tải lên: 31/08/2014, 19:56

... standard: SAS 16 in 197 7, SAS 53 in 198 9, SAS 82 in 199 7 and most recently SAS 99 released in 2002 in stead of SAS 82 The International Standards on Auditing (ISA) No 240 in 199 4 was also replaced ... Co., 27 F.3d 1151 (6th Cir 199 4); In re NationsMart Corp Sec Litig., 130 F.3d 3 09 (8th Cir 199 7); Desai v Deutsche Bank Sec Ltd., 573 F.3d 93 1 (9th Cir 20 09) - Page 16 - and timesaving‖ to apply ... fraud and errors causing mistakes to financial statements To reduce risks of not discovering frauds which seriously affect financial statements and to give right opinions about financial statements, ...

Ngày tải lên: 13/03/2014, 14:20