... (excl Ireland & Netherlands) of w hich guaranteed funds Total (incl Ireland & Netherlands) 36,733 in No in % (3) in No (1 No full data breakdo wn is available fo r Ireland and the Netherlands; (2) ... Balanced Money Market Other Funds Funds Funds Funds Funds (2) Q2 2011 YTD Q2 2011 YTD Q2 2011 YTD Q2 2011 Total YTD Q2 2011 YTD Q2 2011 YTD Austria 22 -63 -1,386 -1,719 143 20 90 -187 -271 -407 ... percent in the quarter to stand at EUR 5,921 billion at end June 2011 Only four countries recorded growth in net assets during the quarter (Ireland, Switzerland, Norway and Romania), with all other...
... Schafer • Accounting for Grants and Other Assistance – Alison Rayner, Queensland Treasury • Impact of natural disasters – Paul Christensen • Accounting Standards and Financial Reporting Update ... control and assurance frameworks • Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2011 • • • • • Changing client profile Enhanced audit standards and ... important? Report items in A-G Reports to Parliament • Report No for 2010 - Information systems governance and control including the Queensland Health Implementation of Continuity Project • Report No...
... (Australian and New Zealand Institute of Insurance and Finance) This is trial version www.adultpdf.com Queensland Audit Office 2010- 11 Financial Audit Update ACCOUNTING FOR GOVERNMENT GRANTS AND OTHER ... Policy Documents (mandated under legislation) Financial Accountability Act 2009 Financial Accountability Regulation 2009 Financial and Performance Management Standard 2009 Subsidiary Policy Documents ... management policy – provides advice on accounting, commercial and governance matters – administers and maintains financial management legislation This is trial version www.adultpdf.com Queensland’s Legislative...
... Local Government Act 2009 (Effective July 2010) Local Government (Beneficial Enterprises and Business Activities) Regulation 2010 Australian Accounting Standards Guidance – Tropical Council Financial ... Plans and Reporting) Regulation 2010 Local Government (Operations) Regulation 2010 A guide to asset accounting in Local Government s Legislation administered by Department of Local Government and ... Queensland’s Accounting & Reporting Framework – Government Owned Corporations (GOCs) Financial Management Framework for Government Owned Corporations Corporations Act 2001 Australian Accounting Standards...
... up after the Queensland floods and Cyclone Yasi • Some donated services, while useful, may not be central to the delivery of services • Case by case basis as to whether agency would purchase the ... recognised when they would be purchased if not donated and when their fair value can be measured reliably – Recognise services at fair value and as income and expenses (i.e bottom line neutral) This is ... Government Grants and Disclosure of Government Assistance • Applicable to for-profits entities preparing general purpose financial statements • Government grants – defined in the standard including...
... during 2010/ 11 – DET recognises the full $2M as grant income for 2010/ 11 This is trial version www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2010 -2011) ... expense and a liability (payable) – Advance grant payments (and transaction is conditional), • Recognise a prepayment (i.e asset) and amortisation (i.e expense) over grant period, as and when ... version www.adultpdf.com Accounting for Grants and Contributions Paid (cont’d) • Treasury policy (Financial Reporting Requirements) for departments and statutory bodies only: – Grant payments in...
... physical assets Grants and other forms of assistance Operational impacts Financial statements and audit visits Potential impact on audit opinions Communication of issues and impacts This is trial ... Write-offs and repairs – At what stage are assets so damaged that they no longer represent assets? – Decisions made to repair or replace assets – Capital v maintenance – Replacement of parts and significant ... infrastructure assets This is trial version www.adultpdf.com Non-current physical assets • Useful lives and residual values – Annual assessment required under AASB 116 – Have remaining useful lives been...
... appropriate understanding of the basis for any modified opinions – Consistency of opinions issued This is trial version www.adultpdf.com Communication of issues and impacts • Need for regular and timely ... Parliament – Inform This is trial version www.adultpdf.com Accounting and Auditing Standards Update Patrick Flemming Manager – Audit Policy and Quality This is trial version www.adultpdf.com Overview • ... policies and where documented • Mandatory emphasis of matter on basis of accounting This is trial version www.adultpdf.com Leases • Changes to AASB 117 for 2010- 11: – Default classification of land...
... revised standard possibly around September • Issues paper on control in the not-for-profit public sector (phase 2) expected early 2011 with standard issued by December 2011 • Revised standard extending ... proposed – Extensive changes to current revenue and construction standards (AASB 118 and AASB 111) – Identify performance obligations within contracts and recognise revenue as each obligation is ... adoption Treasury finalising policy position This is trial version www.adultpdf.com Revenue • Future Developments (IASB ED /2010/ 6): – Standard expected to be released in 2011 – Retrospective application...
... AutoCAD AutoCAD 2011and AutoCAD LT 2011 Autodesk has released both AutoCAD 2011and AutoCAD LT 2011 simultaneously Not surprisingly, they’re nearly identical in the way they look and work You can ... keyboard shortcuts and command names in parentheses These command names provide continuity for readers accustomed to working at the Command prompt New Features of AutoCAD 2011 AutoCAD 2011 has refined ... Expanded transparency control adds transparency to any pattern or object •u Multifunction grips give you expanded control over 2D and 3D objects •u New selection features enable you to isolate and...
... Boundaries, and then select a window as you did in steps and Repeat the Last Command Remember that when no command is active, you can right-click the Command window and then select Recent Commands to ... slow the system to a crawl AutoCAD 2011 offers two tools that help make display and memory use more efficient when using Xrefs: the Xclip command and the Demand Load option in the Options dialog ... Hatch And Gradient dialog box This button expands the dialog box to show additional hatch options (Figure 7.16) Figure 7.16 The Hatch And Gradient dialog box Nearly all of the settings and tools...
... also enter Find↵ at the Command prompt to open the Find And Replace dialog box and then enter the text you want in the Find What text box Figure 10.25 Using Find And Replace 621974c10.indd 339 ... and the Text Editor tab appears in the Ribbon You also see labels across the top and left side showing the row and column addresses Enter Number for the room number column at the far left, and ... tools in the Rows and Columns panels of the Table Cell tab to insert and delete rows and columns Editing the Table Line Work So far, you’ve concentrated on how you can format text and cells in a...
... feet and inches and then transferred the result to the command line In that example, you had to switch back and forth between QuickCalc and the command line to create the response for the Command ... command-line version of the Vports command (-vports) This command-line version offers some options that the standard Vports command doesn’t The following options are available with the command-line ... quickly add and subtract angle values, feet -and- inches lengths, and much more You can paste the results from calculations into the command line so you can easily include results as part of commandline...
... and even add landscaping and people to your models You also have control over the reflectance and transparency of objects, and you can add bitmap backgrounds to help set the mood AutoCAD LT 2011 ... select a start and end angle Using 3Dmirror and 3Darray Two other tools, 3D Mirror and 3D Array, are available in the Home tab’s Modify panel These are 3D versions of the Mirror and Array tools ... like the command-line version of the Array command and offers the same prompts with a couple of additions If you choose to a rectangular array, you’re prompted for the usual row and column numbers,...
... objects again and then press ↵ This time you’re selecting the objects to trim to You want to trim the top of the cylinder to the arc and the arc to the cylinder Finally, click the cylinder near ... other features called the magnitude handle and the expansion grip (see Figure 25.56) Figure 25.56 The magnitude handle and expansion grip Expansion grip Magnitude handle The Move gizmo gives you a ... 3D Mesh and Surface Modeling Using the Trim Tool Next try out the Trim tool: Click Surface Trim from the Surface tab’s Edit panel Click both the cylinder and the extruded arc surface, and then...
... CAD standards has always been difficult to resolve Standardizing layers, dimensions, and text can go a long way toward making file exchange more seamless between different trades, and standards ... in your drawing Using Diesel at the Command Line You can use Diesel at the AutoCAD command line by using a command called Modemacro The Modemacro command sends information to the status bar Diesel ... lets you use the command while in another command Type $(getvar,cmdnames)↵ The word LINE appears in the status bar, indicating that the current command is the Line command Diesel can be useful...