events after the balance sheet date ias 10

... by the business ie: Cost less residual/scrap value at the end of the asset’s useful life to the business 103 APPENDIX TWO NB CALCULATING DEPRECIATION ● What is the effective useful life? The ... FORM No copies Your details Please send me: Name The Balance Sheet Pocketbook Position The Pocketbook Company The Pocketbook Address The Pocketbook The Pocketbook Order by Post MANAGEMENT POCKETBOOKS ... DEPRECIATION OTHER METHODS NB There are other methods of calculating depreciation, eg: ● Reducing balance - where the depreciation charge is a fixed % per annum of the reduced balance (ie: cost less...

Ngày tải lên: 07/08/2014, 19:22

... represent the stockholders’ equity (ownership) in the assets of the corporation • Paid-in capital comes from the corporation’s stockholders who invested in the company • Retained earnings come from the ... dividend Dividend Dates Three relevant dates for dividends are: Declaration date Date of record Payment date Objective Account for Cash Dividends Cash Dividends Example • On April 1, the board declares ... On June 1, the Bloom’s Corporation issued stock valued at $10, 000 June Cash Common Stock Issued stock 10, 000 10, 000 Stockholders’ Equity Example Bloom’s Corporation net income for the year was...

Ngày tải lên: 19/06/2014, 18:20

... noncurrent assets and liabilities Identify and describe the various balance sheet asset classifications 3-6 FedEx Corporation Balance Sheet 31-May Assets are probable future economic benefits ... about the company’s choices from among various alternative accounting methods Subsequent Events A significant development that takes place after the company’s fiscal year-end but before the financial ... Preparing the financial statements and other information in the annual report p Maintaining and assessing the company’s internal control procedures 3-23 Learning Objectives Explain the purpose...

Ngày tải lên: 29/06/2014, 03:20

... some of the more common misconceptions we, the authors, encounter in our training sessions See if any of them seem familiar ◆ The Balance Sheet tells me the value of the business’ ◆ ‘At the year-end ... better’ ◆ The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit’ These misconceptions will be dealt with at appropriate points in the book THE BUSINESS ... year-end the retained profit must be somewhere; in the bank, or the accountant’s drawer’ ◆ ‘If the company’s share price rises it has more money’ ◆ ‘If I compare the results of two businesses, the...

Ngày tải lên: 07/08/2014, 19:22

... considers the ‘business plan’ ● The real value of the property ● How much you wish to borrow ● Your income and existing outgoings The mortgage agreement defines the terms of the loan As security, the ... When the company prospers, Bill offers to buy the shares for £1,200 Alex hands over the piece of paper; Bill hands over the £1,200 Alex has made a gain of £200 The company has no involvement in the ... risk ● ● The business has to keep making the payments of Interest and Capital, whether or not it is trading profitably ● 14 The terms of the loan are defined by contractual agreement The lender...

Ngày tải lên: 07/08/2014, 19:22

... Progress, and through to ● Sold to customers, Who, after the agreed credit period, pay for the goods they have received CASH Finished Goods, which are then ● START HERE ● ● ● DEBTORS/ RECEIVABLES FINISHED ... LIABILITIES How much has the business invested in Working Capital? ● Not all the stock will have been paid for Therefore Working Capital is the value of Current Assets less the amount owed to suppliers: ... taken Lead time through the manufacturing process Range of products/services offered Moving from cash to other parts of the cycle entails risk and must therefore offer the prospect of a sufficient...

Ngày tải lên: 07/08/2014, 19:22

... re-cycling is, therefore, happening continuously, ie: there is no tank at the bottom of the model, simply a meter and a pump Every year the meter is set to zero and the profits are measured as they are ... the process continues THE BUSINESS FINANCIAL MODEL COMMON MISCONCEPTIONS ‘At the year-end the Retained Profit must be somewhere; in the bank, or the accountant’s drawer.’ Yes The Retained Profit ... been re-invested back within the business If the company merely ‘collected’ Retained Profit and held it until the year-end before tipping it back into the top of the model, it would be extremely...

Ngày tải lên: 07/08/2014, 19:22

... FUNDS THE BALANCE SHEET FORMAT The Balance Sheet format swops the two halves of the model over: ● ● Use of Funds appears at the top of the statement Source of Funds appears at the bottom of the ... of the cost Therefore there needs to be a basis for apportioning the cost of the investment over the years which will benefit from its use The resultant charge is called: DEPRECIATION 49 THE BALANCE ... INTRODUCTION The business must provide information in the form of financial reports to the owners - the shareholders These reports include: i) a summary of the business investment a Balance Sheet ii)...

Ngày tải lên: 07/08/2014, 19:22

... disappear! ✗ ✗ THE BALANCE SHEET COMMON MISCONCEPTIONS The accountant balances the Balance Sheet by entering a balancing figure somewhere probably profit.’ The Balance Sheet balances automatically ... Remember: the Balance Sheet must balance because the two halves are explaining: Source of Funds where the money came from Use of Funds 58 - where it is now THE BALANCE SHEET ARC plc THE BALANCE SHEET ... THE BALANCE SHEET SOURCE OF FUNDS VALUATION We now reach the bottom half of the Balance Sheet, which shows where the funds (used in the top half) came from ● SHARE CAPITAL the number...

Ngày tải lên: 07/08/2014, 19:22

... return on the Net Capital Employed ● The Report provides essential management information 65 THE BALANCE SHEET PUBLISHED FORMAT The Balance Sheet published format A Report to the Owners of the Business ... period ● The Balance Sheet provides a picture of the business investment at a specific point in time, eg: - ● at the start of the trading period and at the end of the trading period The Profit ... to be paid in the future but not in the next 12 months ● The format provides summary information only - the report is supported with detailed notes cross referenced to the Balance Sheet ● 68 In...

Ngày tải lên: 07/08/2014, 19:22

... used for the products that have been sold will appear as Stock on the Balance Sheet ● Goods received, but not yet paid for will appear under Creditors/Payables on the Balance Sheet Example 100 worth ... accordance with the contractual agreement p14 Note - Interest must be paid whether the company has had a good year or not, so the greater the loan capital within the business, the greater the financial ... what is left after all the business costs have been met Earnings, therefore, belong to the shareholders Some of the Earnings will be paid out to the shareholder to give them income on their investment...

Ngày tải lên: 07/08/2014, 19:22

... available to the competitors Consider the dilemma: - provide information to inform the Owners - competitors use published information ● Therefore the practice tends to be to provide the legal minimum ... Attributable Cost: The Revenue Expenditure associated with producing and delivering the products sold during the period 27 Balance Sheet: A financial statement showing, at a point in time, where the money ... charging out the cost of Fixed Assets to those periods benefiting from the assets’ use 29 Dividend: The part of Earnings paid out to the Shareholders in order to give them an income on their investment...

Ngày tải lên: 07/08/2014, 19:22

... recognized in the income statement over the term of sheet date Where the effect of the time value of money is the borrowings material, the amount of the provision is discounted based on the enterprise’s ... The once again impressive increase in operating profit and income statement As at the balance sheet date, the US dollar cash flow, particularly in local currencies, is the result of the and the ... accounting practice will lead to greater volatility in the consolidated income statement 96 MD & A Functional currency Events after the balance sheet date As already mentioned, from January 1, 2005,...

Ngày tải lên: 30/07/2014, 17:22

... financing arrangement, thereby called the Chiang Mai Initiative, after the location of the meeting in 2000 With the combined powers of the ASA and the network of BSAs, the CMI acts as the region’s self-help ... among the region’s settlement systems | 125 | Worapot Manupipatpong Conclusion These four initiatives the ASP, the ERPD, the CMI, and the ABMI— have fundamentally contributed to strengthening the ... out by ASEAN, while the other three are under the ASEAN+3 cooperation framework Two of them involve macroeconomic surveillance These are the ASEAN Surveillance Process and the ASEAN+3 Economic...

Ngày tải lên: 09/08/2014, 19:22

... shows the result of these measures, i.e the return of the ratio of NPLs to an almost conventional level to about 10 percent at the end of 2001 and less thereafter A second measure i.e the closure ... financial intermediaries .10 Their main purpose is the provision of loans and in this respect they have reached a considerable position in the market At the end of 2005 the market share of all ... years), the three other kinds of companies—i.e personal loan, credit card and factoring companies—provide rather short-term loans The reason for the rise of these NBFIs is threefold: first, there...

Ngày tải lên: 28/11/2014, 17:18

... shows the result of these measures, i.e the return of the ratio of NPLs to an almost conventional level to about 10 percent at the end of 2001 and less thereafter A second measure i.e the closure ... financial intermediaries .10 Their main purpose is the provision of loans and in this respect they have reached a considerable position in the market At the end of 2005 the market share of all ... years), the three other kinds of companies—i.e personal loan, credit card and factoring companies—provide rather short-term loans The reason for the rise of these NBFIs is threefold: first, there...

Ngày tải lên: 29/11/2014, 11:26

... tiếp sức - Tập tập 9 ,10 Tiết 9: Lý thuyết: Nguyên tắc vừa sức nguyên tắc hệ thống Trong tập luyện TDTT (tiếp theo) Trờng THPT Đặng Thai Mai Ngời Soạn: Bùi Quang Tuyến Tiết 10: + TDNĐ: Ôn 1-9 nữ,1-50 ... - Giới thiệu kỉ thuật chậy tiếp sức 4x100m - Một số tập phát triển thể lực + Chạy bền: Tập tập (tr 61) Tiết4: + TDNĐ: - Ôn học động tác 4-6 nữ,động tác 10- 32 nam + Chạy tiếp sức: - trao nhận ... Mai * GV - GV:Thị phạm - HS: Theo dõi tập luyện - Cử cán lên điều khiển + Đội hình xuống lớp * * * * * * * * * * * * * * * * * * * * * * * * * * * * * GV Ngày 6/9/2008 10 Ngời Soạn: Bùi Quang Tuyến...

Ngày tải lên: 29/08/2013, 12:12

... vòng số Nam : vòng x 100 m Nữ : 2,5 vòng x 100 m Học sinh dới lớp quan sát, nêu nhận xét tập bạn Giáo viên nhắc lại bài, giúp học sinh sửa sai - H/s chạy bền quanh sân trờng theo vòng số III Phần ... đều, vòng trái, vòng phải Cách cho điểm: Điểm kiểm tra cho theo mức độ thực động tác học sinh + Điểm - 10: Thực xác, đẹp kỹ quy định, theo lệnh + Điểm - 8: Thực đúng, nhng cha đẹp + Điểm - 6: ... (Lớp quan sát nhận xét) Thực theo đội hình hàng dọc 15 Bài thể dục: a Ôn: động tác học + Động tác vơn thở + Động tác tay + Động tác ngực + Động tác chân + Động tác bụng 10 Lớp dãn cách cự ly sải...

Ngày tải lên: 16/09/2013, 14:10

... tròn theo nhóm nam nữ H9 - GV hướng dẫn thả lỏng € € € € € € € € € € € € € € € € € € € GV - GV nhận xết dặ dò HS Năm Học 2 010 - 2011 € Phòng GD & ĐT Huyện Mỹ Xuyên Đôn Trường THCS Tham GV Tuần 10: ... NHU CẦU GIÁO ÁN CHUẨN KIẾN THỨC MỚI ( NĂM HỌC 2 010 – 2011) (THEO PPCT MỚI CỦA SỞ GD & ĐT TỈNH ST) LIÊN HỆ: 0987654658 GV: Trần Việt Hậu Năm Học 2 010 - 2011 € ... €€€€€ €€€ Năm Học 2 010 - 2011 Phòng GD & ĐT Huyện Mỹ Xuyên Đôn Trường THCS Tham €€€€€€€€ €€€€€€€€ €€€€€€€€ GV hướng dẫn thả lỏng - Nhận xét tiết học - Dặn dò, giải tán GV Tuần 10: Tiết 20: Ngày...

Ngày tải lên: 10/10/2013, 17:11

Ngày tải lên: 18/10/2013, 01:15