bài 3 các phương thức đấu nối
TÀI LIỆU ACCA MỚI NHẤT 2015 BPP f7 passcards
... flows Alternative models and practices Not-for-profit and public sector entities 73 77 87 101 107 1 13 117 1 23 127 133 137 (001)ACF7PC14_CH01.qxp 6/4/2014 2:52 AM Page 1: The conceptual framework Topic ... Accounting for associates Inventories and biological assets Page 13 19 25 31 39 47 51 61 67 69 Contents Page 13 14 15 16 17 18 19 20 21 22 23 Provisions, contingent liabilities and contingent assets ... eliminated Standards may be subject to lobbying or government pressure (0 03) ACF7PC14_CH 03. qxp 6/4/2014 2:52 AM Page 13 3: Presentation of published financial statements Topic List Statement of...
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International Accounting Standard 27 Consolidated and Separate Financial Statements doc
... requirements in paragraphs 30 and 31 for accounting for changes in ownership interests in a subsidiary after control is obtained Therefore, the requirements in paragraphs 30 and 31 not apply to changes ... paragraphs 38 B and 38 C retrospectively to past reorganisations within the scope of those paragraphs However, if an entity restates any reorganisation to comply with paragraph 38 B or 38 C, it shall ... 38 B or 38 C for an earlier period, it shall disclose that fact Withdrawal of IAS 27 (20 03) 46 This Standard supersedes IAS 27 Consolidated and Separate Financial Statements (as revised in 20 03) ...
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Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements potx
... in compliance with paragraphs 38 – 43 Scope of Consolidated Financial Statements 12 Consolidated financial statements shall include all subsidiaries of the parent.1 13 Control is presumed to exist ... reorganisation 38 C Similarly, an entity that is not a parent might establish a new entity as its parent in a manner that satisfies the criteria in paragraph 38 B The requirements in paragraph 38 B apply ... are to the ‘original entity’ 39 This Standard does not mandate which entities produce separate financial statements available for public use Paragraphs 38 and 40– 43 are applied by an entity for...
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WILLERFUNDS Rapport annuel et états financiers audités Annual report and audited financial statements au 31/12/10 at 31/12/10 pptx
... Expressed in Actifs Assets 37 2.554. 534 ,40 Portefeuille-titres la valeur d'évaluation Securities portfolio at market value Prix d'acquisition Cost price Note Note 34 9.549.2 83, 96 31 6. 935 .645,04 Plus-value ... www.adultpdf.com Page / Page 13 WILLERFUNDS Combiné Combined Etats Financiers au 31 /12/10 Financial Statements at 31 /12/10 Etat du Patrimoine au 31 /12/10 Statement of Net Assets at 31 /12/10 Exprimé en ... securities portfolio 32 .6 13. 638 ,92 Options achetées la valeur de marché Options purchased at market value Options achetées au prix d'acquisition Options purchased at cost Note Note 221.892 ,37 205.257,15...
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Tài liệu AUDIT REPORT, CONSOLIDATED ANNUAL FINANCIAL STATEMENTS, AND CONSOLIDATED MANAGEMENT REPORT ALL FOR THE YEAR ENDED DECEMBER 31, 2011 pptx
... 994 BALANCE AT DECEMBER 31 Cash on hand and at banks Other cash equivalents (Note 13) 9,1 13 3, 830 5,2 83 4,277 3, 236 1,041 4, 135 3, 411 724 4,220 3, 226 994 9,1 13 3, 830 5,2 83 The accompanying Notes ... 31 /12/11 66 ,31 1 1,5 83 (4, 135 ) (4, 830 ) (2,625) 56 ,30 4 1,810 58,114 31 /12/10 61,100 1,718 1,977 (4,220) (3, 408) (1,574) 55,5 93 1,710 57 ,30 3 31 /12/09 56,791 515 (9,1 13) (2, 736 ) (1,906) 43, 551 ... eliminations 11 ,39 7 8,550 (1, 236 ) 18,711 6,8 43 1,187 1, 038 1,097 700 N/A N/A 4,959 1,979 1,266 1,001 872 1, 832 2 ,31 8 (6 83) ( 93) (107) ( 138 ) ( 43) - 11,119 3, 0 73 2,197 1,960 1,529 1, 832 2 ,31 8 29, 237 Brazil...
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fraud and errors in auditing financial statements
... 23 3.2.1 Secondary data 23 3.2.2 Primary data 23 3 .3 Research tool 23 3 .3. 1 Internet tool 23 3 .3. 2 Questionnaire 24 Chapter ... Ockerman v May Zima & Co., 27 F.3d 1151 (6th Cir 1994); In re NationsMart Corp Sec Litig., 130 F.3d 30 9 (8th Cir 1997); Desai v Deutsche Bank Sec Ltd., 5 73 F.3d 931 (9th Cir 2009) - Page 16 - and ... 133 0 (10th Cir 19 83) ; Ross v Bank South, N.A., 885 F.2d 7 23 (11th Cir 1989) The theory has been rejected by the Seventh Circuit, see Eckstein v Balcor Film Investors, F.3d 1121 (7th Cir 19 93) ,...
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Standard Chartered Bank - Reference Number ZC18 Directors'''' Report and Financial Statements docx
... 47,949 38 ,218 9, 731 25 145, 937 129,704 16, 233 13 40 ,35 8 32 ,721 7, 637 23 516,2 63 436 ,420 79,8 43 18 28,551 38 ,461 251,244 (9,910) 55,748 (26) 30 6,992 23, 038 24,502 (1,464) (6) 35 8,581 31 4,207 44 ,37 4 ... assets $million 83, 191 31 ,719 44,275 13, 633 90,916 (44,412) 436 ,420 65,602 23, 375 29,717 11,099 63, 950 (32 , 536 ) 32 8,688 841 1, 539 899 1,114 532 6 63 1.8 2 .3 3.8 3. 7 4.8 1.0 7,671 2 .3 Americas UK ... $million 64,114 102,199 39 ,741 48,162 15,988 118,245 (57 ,38 1) 516,2 63 55,504 79, 634 28,798 31 ,31 8 12,5 43 76,775 (38 ,718) 38 3 ,35 9 1,172 598 735 8,547 3. 7 4.8 1.0 2.2 81,975 55, 530 1,272 821 1,099 1,885...
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Annual Reports and Financial Statements 2011 docx
... (3, 455) 480 (3, 931 ) 540 73 (555) (9) 24 40 (39 ) 11 (77) Net debt at 31 December (3, 433 ) (3, 455) * Including cash tax relief/payment Funding Gross borrowings after fair value adjustments at 31 ... (Absolute/revenue £m) -10% -5% -5% -10% 70% -19% 1% - 23% -8% n/a 8% 13% - 13% 3% 66% 182,186 tCO2e 269,626 MWh 35 ,451 tCO2e 456,795 m3 7,559 t 30 .36 44. 93 5.91 76.11 1.26 The percentage variance between ... 1,626 (35 0) 1,555 (31 1) 207 32 237 38 Adjusted operating cash flow 1,515 1,519 93% 98% Cash flow conversion Capital expenditure included within adjusted operating cash flow was 35 0m (2010: 31 1m),...
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FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part1 docx
... 46,558 74 ,32 4 32 ,2 43 13, 951 30 ,424 11,078 33 9,495 237 ,274 205,242 39 ,7 03 43, 290 40,976 78,294 35 ,447 13, 4 63 22,918 13, 871 1,924,590 $ 34 8,249 33 0,0 73 678 ,32 2 2,602,912 2,655,555 17, 636 Depreciation ... 944,495 32 4,507 Total $ $ 688,755 31 5,568 1,269,002 1,004 ,32 3 1,458, 731 43, 866 12,856 3, 539 1,458, 731 43, 866 12,856 3, 539 1,482, 837 58,106 92, 530 3, 7 53 Total revenue 1,518,992 1,518,992 1, 637 ,226 ... Total $ 1, 433 ,907 269,056 2009 Total $ 1 ,34 9,979 235 ,6 03 251,685 140,421 39 2,106 1,702,9 63 1,585,582 18,680 126,5 13 145,1 93 32,141 7,210 4,846 6,1 03 11,8 13 931 20,792 86 43, 954 8,141 25, 638 6,189...
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FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part2 pdf
... 2 13, 581 96,974 53, 045 52,642 33 ,2 53 708,911 (4 53, 030 ) $ 255,881 2009 $ 259,416 2 13, 581 96,974 53, 045 52,642 33 ,2 53 708,911 (411,040) $ 297,871 Depreciation expense for the years ended June 30 , ... 14. 231 ESG-09-009 7/1/09-6 /30 /10 27,000 27,000 27,000 Supportive Housing Program - San Jose HomeSafe: Passed through: InnVision 14. 235 CA01B600 030 7/1/09-6 /30 /10 63, 000 34 ,0 73 34,0 73 301 ,33 5 212 ,31 9 ... Development 5,000 11,520 3, 4 83 32 ,30 7 75,776 4, 537 9,100 Revenue Recognized $ 5,000 11,520 3, 4 83 27 ,38 7 75,776 4, 537 9,100 Federal Expenditures $ 5,000 11,520 3, 4 83 27 ,38 7 75,776 4, 537 9,100 Federal...
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FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part3 docx
... www.adultpdf.com 20 471 ,35 1 471 ,35 1 72,000 64,5 23 44 ,31 6 9,069 40, 635 72,000 64,5 23 44 ,31 6 9,069 40, 635 230 ,5 43 230 ,5 43 30,000 7/1/09-6 /30 /10 3/ 1/09-2/28/10 3/ 1/09-2/28/11 9/1/08-8 /31 /09 9/1/09-8 /31 /10 107,165 ... 49,728 83, 189 55,000 79,5 93 34,676 30 ,000 30 ,000 1,075,891 N/A N/A N/A N/A N/A 107,165 62,000 49,728 83, 189 55,000 79,5 93 34,676 72,000 1 13, 0 73 105,645 46,410 46,410 7/1/09-6 /30 /10 7/1/09-6 /30 /10 ... 7/1/09-6 /30 /10 7/1/09-6 /30 /10 7/1/09-6 /30 /10 7/1/09-6 /30 /10 7/1/09-6 /30 /10 5/1/09-6 /30 /10 184,968 38 3, 538 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 107-G1077JAG-10 184,968 477 ,38 5 N/A N/A N/A...
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Accountants’ Report and Financial Statements June 30, 2007_part1 docx
... 6 ,36 8,581 21,421,7 83 43, 738 39 0,485 24,665,555 3, 819,1 23 176,960 — $ 56,886,225 Adjustments $ 108,809 — — — 57, 736 ,469 6 ,36 8,581 21,421,7 83 43, 738 499,294 24,665,555 3, 819,1 23 176,960 57, 736 ,469 ... (10,000,000) — 1,4 83, 667 437 ,420 (1,4 83, 667) ( 437 ,420) — — 42,877 ,37 9 (42,877 ,37 9) — $ 56,886,225 56,604,905 45,788,755 56,604,905 45,788,755 102 ,39 3,660 102 ,39 3,660 $ 57,845,278 $ 114, 731 ,5 03 This is ... 2006 $ 57,006, 838 57, 736 ,469 $ 43, 986,594 54,267,407 Total assets 114,7 43, 307 98,254,001 Current liabilities Long-term liabilities 3, 038 ,749 9 ,31 0,898 2,161,610 178,197 12 ,34 9,647 2 ,33 9,807 56,604,905...
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Accountants’ Report and Financial Statements June 30, 2007_part2 doc
... 25,429,585 $ 1,6 23, 176 110,712,298 6,458, 031 8,587,107 278,747 196,946 — 2 63, 2 93 71, 238 (98,0 13, 669) 241, 436 47,175,560 2,8 73, 050 4,218,797 8,672,628 479,209 1,649,702 $ 54,267,407 $10,801, 539 Decreases ... $ Transfers 438 ,045 $ 2,8 73, 050 — — — — — — 18,405 — (6, 830 ,465) — (6 ,37 4,015) — 45,562 $(6 ,32 8,4 53) $ 2,8 73, 050 (2,8 73, 050) — This is trial version www.adultpdf.com Balance June 30 , 2007 Useful ... 2007 Useful Life $ 29,487,766 35 years 117,170 ,32 9 10 years 8,865,854 5-10 years 196,946 5-7 years 31 6,126 years (104,602,698) 51, 434 ,32 3 479,209 5,822, 937 $ 57, 736 ,469 17 ...
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Accountants’ Report and Financial Statements June 30, 2007_part3 potx
... 5,450,000 $ 10,000,000 Interest $ Total 37 6 ,34 5 34 5,9 03 3 133 43 2796 73 2448 93 644,5 03 $ 1,221 ,34 5 1,225,9 03 1,2 23, 3 43 1,219,6 73 1,219,8 93 6,094,5 03 $ 2,204,660 $ 12,204,660 Interest on the Certificates ... (18,710) — (5 ,34 1) 20,120,861 (662,557) 4,976 ,37 7 1, 238 ,254 2 43, 400 36 0 ,32 2 106,2 93 33, 788 2 ,39 7,982 5,128,698 1,550,000 200,000 36 1,000 115,000 50,000 2,605,000 (152 ,32 1) (31 1,746) 43, 400 (678) ... 42,045,6 13 $ 37 ,965,025 $ 4,080,588 $ 15,080,872 1, 133 ,777 1,972, 539 1,867, 138 53, 709 8,167 4,659 $ 15,098,070 1, 236 ,39 4 2,165 ,31 4 2,1 93, 054 72,419 8,167 10,000 $ (17,198) (102,617) (192,775) (32 5,916)...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part1 potx
... after September 30 , 1995, pursuant to the motor vehicle fuel tax law set forth in D.C Code Ann sections 47- 230 1 et seq As required by section 3( c) of the act, D.C Code Ann section 7- 134 .2(c) (1997 ... adopted and became effective on April 9, 1997—D.C Law 11-184, section 102, 43 DCR 4265, 44 DCR 237 9, D.C Code Ann section 7- 134 .4 (1997 Supplement) The District has been required since the adoption ... Page GAO/AIMD-98 -30 D.C Highway Trust Fund This is trial version www.adultpdf.com Page GAO/AIMD-98 -30 D.C Highway Trust Fund This is trial version www.adultpdf.com Page GAO/AIMD-98 -30 D.C Highway...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part2 docx
... GAO/AIMD-98 -30 D.C Highway Trust Fund B-278524 intra-District voucher payments16 charged to capital appropriated expenditures Without detailed supporting documentation, the validity of $3. 7 million (36 ... 1996, and 13, 4 43, 221 for August 1980 and 1981 In addition, the District stated that they assumed a 10 percent decline in consumption for the 5-year projection based on a comparison of 19 93 and 1996 ... September 30 , 1996, should be treated as fiscal year 1996 revenue if the amount was actually collected by November 29, 1996 This is trial version www.adultpdf.com Page 12 GAO/AIMD-98 -30 D.C Highway...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part3 ppt
... support and specific reasons for the $3. 4 million year-end closing adjustment and the six missing disbursement transactions, which represented 36 percent of the $10 .3 million in capital appropriated ... version www.adultpdf.com Page 23 GAO/AIMD-98 -30 D.C Highway Trust Fund Financial Statements Balance Sheet This is trial version www.adultpdf.com Page 24 GAO/AIMD-98 -30 D.C Highway Trust Fund Financial ... www.adultpdf.com Page 25 GAO/AIMD-98 -30 D.C Highway Trust Fund Financial Statements Notes to the Financial Statements This is trial version www.adultpdf.com Page 26 GAO/AIMD-98 -30 D.C Highway Trust Fund...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part4 docx
... www.adultpdf.com Page 30 GAO/AIMD-98 -30 D.C Highway Trust Fund Appendix I Comments From the District of Columbia See comment This is trial version www.adultpdf.com Page 31 GAO/AIMD-98 -30 D.C Highway ... from the wholesaler’s mailing service and not from the District (9 137 96) This is trial version www.adultpdf.com Page 33 GAO/AIMD-98 -30 D.C Highway Trust Fund Ordering Information The first copy of ... Appendix I Comments From the District of Columbia This is trial version www.adultpdf.com Page 32 GAO/AIMD-98 -30 D.C Highway Trust Fund Appendix I Comments From the District of Columbia The following...
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