assets liabilities and off statement of financial position items

... counting” this revenue and expense STATEMENT OF NET ASSETS The Statement of Net Assets reflects the financial position of the University at the end of the fiscal year The changes in net assets that occur ... capital assets, net of the increase in non-current liabilities related to GASB 45 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS The Statement of Revenues, Expenses, and Changes in Net Assets ... www.adultpdf.com The University of Montana A-14 A Component Unit of the State of Montana Consolidated Statements of Net Assets As of June 30, 2009 and 2008 ASSETS Current Assets Cash and cash equivalents...

Ngày tải lên: 18/06/2014, 20:20

... reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during ... Statements and Management’s Discussion and Analysis for Public Colleges and Universities,” the University is required to present a Statement of Net Assets, a Statement of Revenues, Expenses and ... the Consolidated Financial Statements (continued) Also, in accordance with GASB Statement No 39, the combined statement of financial position and statement of activities of the four component units...

Ngày tải lên: 18/06/2014, 20:20

... the sale of land and land assets, together with proceeds from the sale of timber, oil royalties and other minerals, must be reinvested, and constitute, along with the balance of unsold land, a ... consolidated financial statement purposes The liability and expense incurred are recorded at year-end as accrued compensated absences in the Statements of Net Assets, and as a component of compensation and ... Consolidated Financial Statements (continued) A-31 NOTE 10 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consisted of the following at June 30, 2009 and 2008:...

Ngày tải lên: 18/06/2014, 20:20

... Consolidated Statements of Net Assets as of June 30, 2009 The net effect of this transaction on the Consolidated Statements of Net Assets as of June 30, 2009 would be as follows: Current Assets Cash and ... foundations with office space and an annually contracted fee, and the association with office space, staff and some related office expenses For the fiscal years ended June 30, 2009 and 2008, the ... unit of the State of Montana The University’s consolidated financial statements and the combined financial statements of its component units include only the activities, funds and accounts of the...

Ngày tải lên: 18/06/2014, 20:20

... of Technology Undergraduate Graduate 2,560 12,565 1,805 2,358 12,223 1,837 2,121 12,167 1,777 2,055 11,985 1,747 1,881 12,026 1,765 1,905 12,149 1,772 Enrollment (FTE) In-State students Out -of- State ... FY2005 FY2004 Employees (FTE) - All Funds Contract Faculty Contract Admin & Professional Classified GTA/GRA Part Time and Other 1,044 502 1,311 174 530 6/30/2009 Degrees Granted Certificate Associate ... The University of Montana Supplemental Information - All Campuses A-49 (Unaudited) DESCRIPTION Fall 2008 Enrollment...

Ngày tải lên: 18/06/2014, 20:20

... Audits of Governmental Entities and Recipients of Governmental Financial Assistance, and SAS No 99 entitled Consideration of Fraud in a Financial Statement Audit E Compliance with Agreement Terms and ... accordance with the terms of the agreements C Audit of General Purpose Financial Statements A financial audit of (COVERED PROVIDER’s name)’s general-purpose financial statements on an organization-wide ... planning and conducting the tests of compliance, the auditors must: Identify the requirements of the compact and related compact documents and pertinent laws and regulations and determine which of...

Ngày tải lên: 19/06/2014, 22:20

... name)’s general purpose financial statements U.S Office of Management and Budget (OMB) Circular A-122 provides additional guidance on allocation of indirect costs and determination of indirect cost ... objectives and scope of the financial audit, and a clear explanation of the procedures performed and the scope limitations, if any; (3) a brief summary of the audit results on the fund accountability statement, ... with the findings and questioned costs VI INSPECTION AND ACCEPTANCE OF AUDIT WORK AND THE REPORT The statement of work, audit program (including detailed audit steps) and the draft and final reports...

Ngày tải lên: 19/06/2014, 22:20

... Where: Dura = average duration of assets L = market value of liabilities A = market value of assets Durl = average duration of liabilities Duration Analysis IV The impact of the interest rate change ... dollar of assets net profit after taxes assets Return on Equity :net profit after taxes per dollar of equity capital net profit after taxes ROE = equity capital Relationsh ip between ROA and ROE ... Equity Multiplier : the amount of assets per dollar of equity capital Assets EM = Equity Capital net profit after taxes net profit after taxes assets = x equity capital assets equity capital ROE =...

Ngày tải lên: 05/01/2014, 16:57

... #14-12 Cấu trúc tài (Q (Quản trò tài chính) ò ) – Trong đo: đó: EBIT (Earnings before interest and taxes) T : Ta es Taxes EBIT x (1- T)= Lợi nhuận sau thuế nợ vàø vốán cổå phầàn h ka : Chi phí ... dòng vốn p g ị g y g Các trung gian tài giảm chi phí giao dịch nào? Tạo kinh tế quy mơ (economies of scale) 2 Phát triển nghiệp vụ chun mơn làm giảm chi phí giao dịch (Puzzle 3) Copyright © 2000 ... Các nhà đầu tư khơng muốn mua chứng khốn xấu, thị trường khơng vân hành tốt g g Giải thích Puzzle and Puzzle Cũng giải thích Puzzle 6: Càng thơng tin bất cân xứng cho cơng ty hoạt động tốt vấn đề...

Ngày tải lên: 20/01/2014, 19:20

... Characteristics of Village Banks # of Village Banks % of banks which offer savings % of banks which offer lending % of banks which offer savings and lending Median Years of Operation Median # of Members ... effects of the years of schooling of the head of the household, the years of schooling of the money manager and the average schooling of the heads of the village households are estimated All of the ... case for 84% of the banks in the Northeast and 66% of banks in the Central region Very few banks offer more than one type of loan In the Northeast, 21% of banks have more than type of loan In the...

Ngày tải lên: 06/03/2014, 10:20

... postbanks and privatization and discusses the effect these changes have on the loss of postal financial services and the problem of financial exclusion Section V reviews the experiences of a number of ... range of financial services they may offer They are often denied licenses for issuing consumer credit and small business and agricultural loans by the financial regulatory authorities, and, as ... spiral of loss of revenues to the posts, which forced the closing of 65 per cent of Finland’s post offices between 1990 and 1995, following the first large-scale fee reduction in 1990 The number of...

Ngày tải lên: 15/03/2014, 09:20

... development of financial accounting standards Financial accounting standards impact the reporting of net assets The reporting of net assets is essential in fully functioning financial markets and influence ... Methodology 33 Random Selection of Financial Accounting Standards 33 Coding of Financial Accounting Standards and Comment Letters 37 Validity 42 Role of Researcher ... 203-2 of the AICPA‘s Code of Professional Conduct (AICPA, 2007) CPAs use their education and experience to provide professional opinions (audits) of the financial reports and internal controls of...

Ngày tải lên: 01/06/2014, 13:59

... the United States But Forrest Capie, the official historian of the Bank of England, and other British financial historians argue that the Bank of England did not assume central banking responsibilities ... incidence of financial crises from the laboratory of history The accompanying table of US financial crises from 1792 to 2007–08 provides such evidence It lists 15 financial crises over the course of ... sides of the Atlantic provides substantial empirical support for that argument.  Dr Richard Sylla, Chairman of the Museum of American Finance, is the Henry Kaufman Professor of the History of Financial...

Ngày tải lên: 05/11/2014, 11:24

... Welch, and T Wong 1998 Earnings management and the underperformance of seasoned equity offerings Journal of Financial Economics 50 (1): 63–99 Teoh, S., and T Wong 1993 Perceived auditor quality and ... conclusions, and recommendations New York: AICPA American Institute of Certified Public Accountants (AICPA) SEC Practice Section 1992 Statement of position regarding mandatory rotation of audit firms of ... test the sensitivity of our results to alternative cutoffs for short-, medium-, and long-tenure groups Choosing the wrong cutoff date weakens the power of our statistical test and biases against...

Ngày tải lên: 06/01/2015, 19:43

Ngày tải lên: 06/01/2015, 19:49

... Sector in Malaysia and Thailand, 1994-2002 (median of listed firms’ ratio of fixed charge coverage) 31 Profitability of Corporations (return on assets) in Malaysia and Thailand, 1994-2002 31 Banks’ ... Model of the Effect of the Establishment of Danaharta 155 ix LIST OF FIGURES Chapter 1 Malaysia and Thailand: Lending Rate 37 Chapter Chronology of Events 73 Chapter Malaysia and Thailand: Lending ... institutional structures of Malaysia and Thailand are different from that of the United States in the 1930s and 1990s and that of Japan’s in the1990s, the nature of the financial crisis faced by...

Ngày tải lên: 12/09/2015, 08:18

... 2012 Benefits and unintended consequences of financial markets reform Introduction As a result of the 2008 financial crisis and consequent world recession, central bankers, regulators and governments ... impact (impacts profit of our financing and risk management model) Mainland Europe UK Asia-Pacific 18 19 24 11 Medium impact (Significantly impacts profit of our financing and risk management ... Benefits and unintended consequences of financial markets reform Chart Q Please assess the compound impact of all regulatory change (% of respondents, by sector) FS Low impact (impacts profit of our...

Ngày tải lên: 04/12/2015, 00:05

... Bifurcation of financial assets and financial liabilities IFRS currently does not permit bifurcation of inancial assets but requires bifurcation of embedded derivatives from inancial liabilities ... discussion of a potential impact on: the business model and cash lows characteristics assessment for amortised cost classiication for inancial assets; bifurcation of inancial assets and inancial liabilities; ... inancial liabilities; inancial assets not within the scope of IFRS 9; and other contracts not within the scope of IFRS The IASB discussion on limited amendments to IFRS Business model and cash...

Ngày tải lên: 07/03/2014, 16:20

... representative of fair value Financial assets and liabilities with offsetting positions in market risk(s) or credit risk IFRS 13 permits an exception to measure the fair value of a group of financial assets ... requires the use of bid prices for financial assets and ask prices for financial liabilities when they are available However, it allows entities that have assets and liabilities with offsetting market ... entity to measure the fair value of a group of financial assets and liabilities on the basis of the net risk position in certain circumstances In such cases, the unit of valuation for a particular...

Ngày tải lên: 23/03/2014, 11:20