Tài liệu AUDIT REPORT, CONSOLIDATED ANNUAL FINANCIAL STATEMENTS, AND CONSOLIDATED MANAGEMENT REPORT ALL FOR THE YEAR ENDED DECEMBER 31, 2011 pptx
... income statements related to associates is as follows: Description Investments in associates Long-term loans to associates(Note 13) Short-term loans to associates Receivables from associates for ... fully consolidated subsidiaries is presented under "Non-controlling interests" on the consolidated statement of financial position and income statement, respectively r) Acquisitions and disposals ... disclosures included in the Group s consolidated financial statements − Amendments to IAS 32, Classification of rights issues The purpose of this change is to clarify that rights issues that...
Ngày tải lên: 18/02/2014, 05:20
TRUSTEE REPORT ON THE FINANCIAL STATUS OF THE STRATEGIC CLIMATE FUND docx
... (MDBs), presents the status of disbursements made by the MDBs II STATUS OF CONTRIBUTIONS Contributions comprise both pledges and commitments from Contributors Pledges represent a Contributor s ... Committee3 , as a result of the discussions during the MDB financial consultation meetings and subsequent teleconferences, it was agreed that, while harmonizing accounting treatments as much as possible, ... Receipts a Cash receipts and encashed promissory notes b Unencashed promissory notes a/ c Investment income earned on undisbursed balance Cumulative Cash Transfers a Projects and MDB costs for...
Ngày tải lên: 07/03/2014, 16:20
FINANCIAL AUDIT ON THE FINANCIAL STATEMENTS KLINA MUNICIPALITY FOR THE YEAR ENDED 31 DECEMBER 2007 _part1 ppt
... Salary in the contracts not reconciled with the payroll list Asset Management For assets less than 10 Euro did not have any signed list into disposal; The Commission for asset stocktaking has ... of its personnel The Municipality should create and keep files of all its employees Such files should contain all the important personnel records such as personnel actions, contracts and other ... executions: - Contracts should be as foreseen on standard procurement documents - changes should not occur - To have e decision on forming the evaluating and opening commissions - To respect the contracted...
Ngày tải lên: 19/06/2014, 21:20
FINANCIAL AUDIT ON THE FINANCIAL STATEMENTS KLINA MUNICIPALITY FOR THE YEAR ENDED 31 DECEMBER 2007 _part2 doc
... covers matters such as general principles and responsibilities, risk assessments and responses to assessed risks, audit evidence, relying on the work of others, and audit conclusions and reporting ... OAG is to perform its work and covers matters such as general principles and responsibilities, risk assessments and responses to assessed risks, audit evidence, relying on the work of others, and ... interviews, analytical reviews, document reviews, and physical verification to assess the validity and propriety of financial transactions; Our findings and conclusions are based upon the documentation...
Ngày tải lên: 19/06/2014, 21:20
FINANCIAL AUDIT ON THE FINANCIAL STATEMENTS KLINA MUNICIPALITY FOR THE YEAR ENDED 31 DECEMBER 2007 _part3 potx
... General Fund Economic Classification Wages and Salaries Goods and Services Subsidies and Transfers Utilities Capital Outlays Total Functional Classification Social Protection Public Services 235,053 ... Classification € '000 Wages and Salaries 17 35 Goods and Services 36 88 - - 40 16 512 552 605 691 Utilities Subsidies and Transfers Capital Outlays This is trial version www.adultpdf.com Wages ... Grants Totals This is trial version www.adultpdf.com Goods and Services KCB € '000 Description Payments from KCF Travel expenses Travel expenses out of the country Internet expenses Phone expenses...
Ngày tải lên: 19/06/2014, 21:20
FINANCIAL AUDIT ON THE FINANCIAL STATEMENTS KLINA MUNICIPALITY FOR THE YEAR ENDED 31 DECEMBER 2007 _part4 pptx
... Grants and Assistance 2007 € '000 Description 2006 € '000 Citizens Participation UNDP 104 807 - Totals of Grants from Donations 911 - This is trial version www.adultpdf.com 12 14 Statement of Outstanding ... Telephone Telephone Telephone Telephone Telephone Telephone expenses expenses expenses expenses expenses expenses 222.67 244.94 124.62 51.98 612.87 50.18 76 77 78 79 80 81 PTK PTK PTK Residenca ... Licenses revenues Tax for construction licensee Measures in field Inspection revenues Inspection revenues Other receipts Rental Revenue Mortgage Vehicle income Participation revenues Transfer property...
Ngày tải lên: 19/06/2014, 21:20
WILLERFUNDS Rapport annuel et états financiers audités Annual report and audited financial statements au 31/12/10 at 31/12/10 pptx
... accordées dans le cadre de la commercialisation aux investisseurs institutionnels détenant des parts de fonds pour des tiers sous l'aspect économique, et/ou des commissions d'état aux distributeurs ... déflation dans les économies développées, signes d’inflation dans les pays émergents – 2010 s est soldé par des performances positives tant pour les actions que pour les obligations, si l on fait ... d'inventaire des parts (commissions non comprises) est publiée dans le « Corriere del Ticino », sur le site www.fundinfo.com et sur le site internet du Fonds www.willerfunds.com Des rétrocessions sont accordées...
Ngày tải lên: 20/06/2014, 06:20
bien hoa sugar joint stock company and its subsidiary consolidated interim financial statements for the six month period ended 30 june 2012
... preparation of these consolidated interim financial statements (a) Basis of consolidation (i) Subsidiaries Subsidiaries are entities controlled by the Group The financial statements of subsidiaries ... additions to fixed assets and other long-term assets Proceeds from disposals of fixed assets Proceeds from disposal of long-term investments in securities Receipts of interests and dividends Net ... management on 27 August 2012 as set out on pages to 53 These consolidated interim financial statements are the responsibility of the Company 's management Our responsibility is to issue a report on these...
Ngày tải lên: 31/08/2014, 19:56
bien hoa sugar joint stock company separate interim financial statements for the six month period ended 30 june 2012
Ngày tải lên: 31/08/2014, 20:50
Lecture Auditing and assurance services (Second international edition) Chapter 18 Reports on audited financial statements
... Management s Management’sresponsibility responsibility 5.5 6.6 Auditor s Auditor sresponsibility responsibility Auditor s Auditor sopinion opinion 7.7 8.8 Auditor s Auditor ssignature signature ... Financial Statements prepared on a Tax Basis © The McGraw-Hill Companies 2010 A Single Financial Statements or Elements of Financial Statements In In some some situations situations an an auditor auditor ... Areas Reporting on financial statements prepared in accordance with a special purpose framework Reporting on single financial statements or elements of a financial statement Reporting on summary...
Ngày tải lên: 15/05/2017, 07:50
Interim financial statements for the period from 01 01 2016 to 30 06 2016
Ngày tải lên: 06/11/2017, 17:27
Reviewed interim financial statements for the period from 01 01 2016 to 30 06 2016
Ngày tải lên: 03/12/2017, 10:46
Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt
... Accordingly, I express no such opinion An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements An audit also includes assessing the ... comprise the City of Altus’ basic financial statements as listed in the table of contents These financial statements are the responsibility of the City of Altus’ management My responsibility is to ... financial statements The City of Altus’ basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements...
Ngày tải lên: 19/06/2014, 11:20
Oklahoma Report on Audit of Financial Statements June 30, 2007_part2 pdf
... Business-type activities Business-type activities increased the City s net assets by $ 418,567 The key element of this increase was the improvement in overall revenues City of Altus Business-Type ... The focus of the City s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources Such information is useful in assessing the City s financing ... 17,592,348 Noncurrent assets: Restricted assets: Cash and cash equivalents Investments Note receivable accrued interest Industrial development lease financing receivables Debt issuance costs, net...
Ngày tải lên: 19/06/2014, 11:20
Oklahoma Report on Audit of Financial Statements June 30, 2007_part3 pdf
... Oklahom a Statement of Net Assets – Proprietary Funds June 30, 2007 Business-T ype Activities Altus Municipal Authority ASSETS Current ass ets : Cash and cash equivalents Investments Receivables: Accounts, ... fund financial statements C Measurement focus, basis of accounting, and financial statement presentation The government-wide financial statements are reported using the economic resources measurement ... Accounts, ne t of allowance for uncollectibles Accrued inte rest Other Due from other funds Inventory Restricted assets Cash and investments Investments T otal current asse ts Noncurrent assets: Restric...
Ngày tải lên: 19/06/2014, 11:20
Oklahoma Report on Audit of Financial Statements June 30, 2007_part4 pot
... Authority s enterprise fund promissory notes, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because they are maintained in separate ... an estimated useful life in excess of one year Such assets are recorded at historical cost or estimated historical cost if purchased or constructed Donated capital assets are recorded at estimated ... City s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition State...
Ngày tải lên: 19/06/2014, 11:20
Oklahoma Report on Audit of Financial Statements June 30, 2007_part5 pptx
... as a result of employee service to date The measure is intended to help users assess the funding status of the Plan on a going concern basis, assess progress made in accumulating sufficient assets ... to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters The City has insurance for the major risks such as property ... pension benefit obligation as described above Funding progress for the Plan for the past 10 years is as follows: This is trial version www.adultpdf.com 41 Accrual Valuation Date Value of Assets...
Ngày tải lên: 19/06/2014, 11:20
Oklahoma Report on Audit of Financial Statements June 30, 2007_part6 ppt
... 3,287,201 This is trial version www.adultpdf.com City of Altus, Oklahoma Combining Statement of Net Assets Internal Service Funds June 30, 2007 Workers' Compensation Fund ASSETS Current assets: Cash and ... FINANCING SOURCES (USES) Proceeds of debt issuance Transfers in Transfers (out) Total other financing sources (uses) 0 16,929 27,650 Excess (deficiency) of revenues over (under) expenditures 54,742 ... 348,533 Assurance Fund $ CASH FLOWS FROM NONCAPITAL INVESTING ACTIVITIES Transfers in Net cash provided by noncapital investing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest received on...
Ngày tải lên: 19/06/2014, 11:20