financial statements and supplementary data

... party and all the risks and rewards of the asset have been substantially transferred Cash and cash equivalents Cash and cash equivalents comprise cash on hand and at banks, demand deposits and ... interconnection, network and equipment leasing, handset sales and other services such as pay TV and value-added services (e.g text or data messaging) and maintenance.Products and services may be sold ... these consolidated financial statements Telefónica Spain oversees the wireline and wireless telephony, broadband, internet, data, broadband TV, value added services operations and their development...

Ngày tải lên: 18/02/2014, 05:20

... Federal and Other Governmental Awards 18 - 21 Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements ... 2009 financial statements, and in our report dated January 20, 2010, we expressed an unqualified opinion on those financial statements We conducted our audit in accordance with auditing standards ... America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States Those standards require that we plan and...

Ngày tải lên: 18/06/2014, 20:20

... make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of support, revenue and expenses during ... and Equipment: The cost and related accumulated depreciation of the property and equipment as of June 30, consisted of the following: 2010 Building and improvements Equipment and furniture Land ... 2010, the date the financial statements were available for issuance, and has determined that no adjustments are necessary to the amounts reported in the accompanying financial statements nor have...

Ngày tải lên: 18/06/2014, 20:20

... 7/1/09-6/30/10 7/1/09-6/30/10 7/1/09-6/30/10 5/1/09-6/30/10 184,968 383,538 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 MCANDS10 107-G1077JAG-10 184,968 477,385 N/A N/A N/A N/A N/A N/A N/A Total ... www.adultpdf.com 21 Consultants and Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in ... Standards This report is intended solely for the information and use of the Board of Directors, the audit committee, management, and others within the Organization and is not intended to be and...

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 19/06/2014, 15:20

Ngày tải lên: 19/06/2014, 15:20

... 3  Financial Statements Balance Sheets 7  Statements of Revenues, Expenses and Changes in Fund Net Assets .8  Statements of Cash Flows 9  Notes to Financial Statements ... York, as of June 30, 2010 and 2009 and the related statements of revenues, expenses and changes in fund net assets and cash flows for the years then ended These financial statements are the responsibility ... 73%) Overview of the Financial Statements This annual financial report consists of three parts: Management’s discussion and analysis (this section), basic financial statements and supplemental information...

Ngày tải lên: 19/06/2014, 21:20

... accounting and financial reporting, the IDA follows the pronouncements of the GASB In addition, IDA follows only the pronouncements of all applicable Financial Accounting Standards Board Statements and ... component unit of The City of New York) Notes to Financial Statements (continued) Background and Organization (continued) property and leases and, in certain circumstances, by guarantees from ... Stadium, LLC and a Lease Agreement and Installment Sales Agreement with Queens Ballpark Company, LLC and, accordingly, are given no accounting recognition in the accompanying financial statements...

Ngày tải lên: 19/06/2014, 21:20

... Notes to Financial Statements (continued) Bonds Payable (continued) At June 30, 2010 and June 30, 2009, $81,720,000 and $82,280,000, respectively, of the Series 2009 Bonds remained outstanding ... 2006 and certain funds and accounts held under the PILOT Bonds Indenture Payment of principal and interest on the PILOT Revenue Bonds maturing on September 1, 2009, March 1, 2010 through and including ... balance and notional amounts of derivative instruments outstanding, classified by type, and the changes in fair value of such derivative instruments for the year ended as reported in the 2010 financial...

Ngày tải lên: 19/06/2014, 21:20

... Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards The Board of ... of the City of New York, and the related statements of revenues, expenses and changes in fund net assets and cash flows as of June 30, 2010 and for the year then ended, and have issued our report ... Business Assistance Fund/UMEZ Staten Island North Shore Study – Land and Transportation NYC Media Scenario Series Harbor District Ferry Service Feasibility and Branding Initiative Environmental Consulting...

Ngày tải lên: 19/06/2014, 21:20

... 3  Financial Statements Balance Sheets 7  Statements of Revenues, Expenses and Changes in Fund Net Assets .8  Statements of Cash Flows 9  Notes to Financial Statements ... York, as of June 30, 2010 and 2009 and the related statements of revenues, expenses and changes in fund net assets and cash flows for the years then ended These financial statements are the responsibility ... 73%) Overview of the Financial Statements This annual financial report consists of three parts: Management’s discussion and analysis (this section), basic financial statements and supplemental information...

Ngày tải lên: 19/06/2014, 21:20

... accounting and financial reporting, the IDA follows the pronouncements of the GASB In addition, IDA follows only the pronouncements of all applicable Financial Accounting Standards Board Statements and ... component unit of The City of New York) Notes to Financial Statements (continued) Background and Organization (continued) property and leases and, in certain circumstances, by guarantees from ... Stadium, LLC and a Lease Agreement and Installment Sales Agreement with Queens Ballpark Company, LLC and, accordingly, are given no accounting recognition in the accompanying financial statements...

Ngày tải lên: 19/06/2014, 21:20

... Notes to Financial Statements (continued) Bonds Payable (continued) At June 30, 2010 and June 30, 2009, $81,720,000 and $82,280,000, respectively, of the Series 2009 Bonds remained outstanding ... 2006 and certain funds and accounts held under the PILOT Bonds Indenture Payment of principal and interest on the PILOT Revenue Bonds maturing on September 1, 2009, March 1, 2010 through and including ... balance and notional amounts of derivative instruments outstanding, classified by type, and the changes in fair value of such derivative instruments for the year ended as reported in the 2010 financial...

Ngày tải lên: 19/06/2014, 21:20

... competitorfinancial financial statements statements •• Most Mostfinancial financialstatement statementanalyses analysesisisaacombination combinationof oftime time series seriesanalysis analysisand andcross-sectional ... analysisof offinancial financial statements statementsover overaaperiod periodof oftime time •• Cross-sectional Cross-sectionalanalysis analysisisisthe theanalysis analysisof offinancial financial statements ... evaluatethe thesafety safety and andsoundness soundnessof ofbanks banks •• CAMELS CAMELSratings ratingsrely relyheavily heavilyon onfinancial financialstatement statementdata data •• Components Components...

Ngày tải lên: 18/10/2015, 08:00

... prepares separate financial statements, those separate financial statements shall disclose: (a) the fact that the statements are separate financial statements and the reasons why those statements are ... consolidated financial statements for like transactions and events in similar circumstances, appropriate adjustments are made to its financial statements in preparing the consolidated financial statements ... end of the reporting period of the financial statements of a subsidiary when such financial statements are used to prepare consolidated financial statements and are as of a date or for a period...

Ngày tải lên: 06/03/2014, 15:21

... fraud and errors causing mistakes to financial statements To reduce risks of not discovering frauds which seriously affect financial statements and to give right opinions about financial statements, ... fraud and errors in auditing financial statements for Vietnam’s enterprises? In order to understand more about fraud and errors, this study will focus on fraud and errors in auditing financial statements ... incessantly study fraud and errors in accounting and auditing To better understand such fraud and errors, I will present about the topic ―FRAUD AND ERRORS IN AUDITING FINANCIAL STATEMENTS 1.2 Problem...

Ngày tải lên: 13/03/2014, 14:20

... company financial statements and the Group financial statements have been prepared and approved by the directors in accordance with International Financial Reporting Standards (IFRS) and IFRS's ... true and fair view Our responsibility is to audit, and express an opinion on, the financial statements in accordance with applicable law and Intemational Standards on Auditing (UK and Ireland) ... consolidated financial statements of the Group and the separate financial statements of Standard Chartered Bank It excludes amounts payable for the audit of Standard Chartered Bank's subsidiaries and...

Ngày tải lên: 22/03/2014, 20:21

... Committees 83 Financial statements and other information 84 Combined financial statements 123 Summary combined financial information in euros 137 Reed Elsevier PLC Annual Report and Financial Statements ... Reports and Financial Statements 2011 Overview Financial review 39 Business review Financial review Governance 40 Chief Financial Officer’s report 48 Principal risks Financial statements and other ... banks and investment banks with strong long term credit ratings, and the amounts outstanding with each of them Mark Armour Chief Financial Officer Financial statements and other information 48 Financial...

Ngày tải lên: 23/03/2014, 02:20

... described in paragraph 5, separate financial statements are those prepared and presented in addition to the financial statements referred to in paragraph Separate financial statements need not be appended ... consolidated financial statements for like transactions and events in similar circumstances, appropriate adjustments are made to its financial statements in preparing the consolidated financial statements ... end of the reporting period of the financial statements of a subsidiary when such financial statements are used to prepare consolidated financial statements and are as of a date or for a period...

Ngày tải lên: 23/03/2014, 03:20

... Library’s basic financial statements The Library’s basic financial statements include: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the financial statements ... understanding of the data provided in the government-wide and fund financial statements Required Supplementary Information The basic financial statements are followed by a section of required supplementary ... Expenditures and Changes in Fund Balance/Statement of Activities These financial statements also include Notes to the Financial Statements that explain some of the information in the financial statements...

Ngày tải lên: 19/06/2014, 11:20