... prepares separate financial statements, those separate financialstatements shall disclose: (a) the fact that the statements are separate financialstatementsand the reasons why those statements are ... International Financial Reporting Standards A parent that elects in accordance with paragraph 10 not to present consolidatedfinancial statements, and presents only separate financial statements, ... the consolidatedfinancialstatements for like transactions and events in similar circumstances, appropriate adjustments are made to its financialstatements in preparing the consolidated financial...
... 1) 11 A parent presents separate financialstatements in compliance with paragraphs 38– 43 Scope of ConsolidatedFinancialStatements 12 Consolidatedfinancialstatements shall include all subsidiaries ... the consolidatedfinancialstatements for like transactions and events in similar circumstances, appropriate adjustments are made to its financialstatements in preparing the consolidatedfinancial ... end of the reporting period of the financialstatements of a subsidiary when such financialstatements are used to prepare consolidatedfinancialstatementsand are as of a date or for a period...
... government has prepared consolidatedfinancialstatements that have been subjected to an independent audit In accordance with the Chief Financial Officers Act, consolidatedfinancialstatements for fiscal ... reliability of the consolidatedfinancialstatementsand much of the underlying financial information They also affect the government's ability to accurately measure the full cost andfinancial performance ... activities and to subject those financialstatements to an audit I am confident that in future years, as the data used to prepare these financialstatements continue to improve, these financial statements...
... the preparation and audit of individual financialstatements for the federal government’s 24 largest departments and agencies and the annual submission of consolidatedfinancialstatements for ... eliminating transactions audit consolidatedfinancialstatements between Federal agencies Treasury and covering all its vast and complex proOMB will strengthen guidance and regrams and activities quirements ... prorums, and coordinate with governments grams may be of interest at all levels ment’s 1997 consolidatedfinancialstatements This is trial version www.adultpdf.com ConsolidatedFinancial Statements...
... revenues, and/ or costs Preparation of ConsolidatedFinancialStatements The federal government cannot ensure that the information in the consolidatedfinancialstatements is consistent with agency financial ... as the consolidatedfinancialstatements Material Deficiencies The following sections describe material deficiencies we identified and discuss their effect on the financialstatementsand the ... and conclusions in this report Because of the government’s serious systems, recordkeeping, documentation, and control deficiencies, amounts reported in the consolidatedfinancialstatements and...
... direct and material effect on the consolidatedfinancialstatements or that are listed in OMB’s audit guidelines 11 and could have a material effect on the consolidatedfinancial statements, and ... www.adultpdf.com ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 30 ConsolidatedFinancialStatements United States Government ConsolidatedFinancialStatements for ... 1998) 15 Financial Audit: Bank Insurance Fund’s 1997 FinancialStatements (B-279515, March 25, 1998) andFinancial Audit: Federal Deposit Insurance Corporation’s 1996 and 1995 Financial Statements...
... Aeronautics and Space Administration (NASA) and This is trial version www.adultpdf.com ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 37 38 ConsolidatedFinancialStatements ... part of these financialstatements This is trial version www.adultpdf.com ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 42 ConsolidatedFinancialStatements This ... The consolidatedfinancialstatements have been prepared in accordance with Form and Content guidance specified by the Office of Management and Budget (OMB) and the Statements of Federal Financial...
... 101.2 ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 Net 1,017.0 Notes to the FinancialStatements “Other assets” consist of advances and prepayments, securities and ... version www.adultpdf.com ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 45 46 Notes to the FinancialStatements Note Loans receivable and loan guarantee liabilities ... www.adultpdf.com ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 51 52 Notes to the FinancialStatements Change in accrued post-retirement health benefits liability and components...
... natural diversity and abundance of fauna and flora and (4) to provide and understanding and appreciation of fish and wildlife ecology, and to provide refuge visitors a safe, wholesome and enjoyable ... of land types BLM subdivides their management responsibility into five primary land types: (1) rangeland; (2) forest land; (3) riparian and wetlands; (4) aquatic areas and (5) other habitat and ... www.adultpdf.com ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 60 Notes to the FinancialStatements This is trial version www.adultpdf.com ConsolidatedFinancial Statements...
... from these ConsolidatedFinancialStatements These financialstatements include the executive, legislative and judicial branches of the Federal Government Excluded from this consolidatedfinancial ... www.adultpdf.com ConsolidatedFinancialStatements of the United States Government, Fiscal 1997 65 66 Supplemental Table and Appendix A ppendix: List of significant U.S Government entities included and entities ... Funding Corporation Army and Air Force Exchange Service Navy Exchange Service Command Marine Corps Exchange This is trial version www.adultpdf.com ConsolidatedFinancialStatements of the United...
... the accompanying financialstatements 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 financialstatements Board of Directors ... responsibility for the financialstatements The Board of Directors of the management company is responsible for the preparation and fair presentation of these financialstatements in accordance...
... consolidated income statement, consolidated statement of cash flows and Notes to consolidatedfinancialstatements (generally referred to consolidatedfinancialstatements ) of Bao Minh Insurance ... companies and statutory regulations related to preparation of financial statements; and also assumes the responsibility for necessary internal supervision to assure that the consolidatedfinancialstatements ... on the consolidatedfinancialstatements based on our audit We conducted our audit in compliance with the Vietnamese accounting standards Such standards force us to observe standards and regulations...