financial statements of multinational corporations not always what they seem
FINANCIAL STATEMENTS OF BMW AG 2011 potx
... Fee expense The total fee of the external auditor is disclosed in the notes to the Group Financial Statements 18 BMW AG Notes to the Financial Statements Analysis of Changes in Tangible, Intangible ... regarding share-based programmes is provided in note 20 to the BMW Group Financial Statements 2011 8 BMW AG Notes to the Financial Statements Notes to the Balance Sheet 29 30 32 BMW AG in figures ... the Board of Management 16,073 16.8 11.0 BMW AG Financial Statements The BMW AG Financial Statements and Management Report for the financial year 2011 will be submitted to the operator of the electronic...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part1 pdf
... 32 40 Notes to the Financial Statements Note - Summary of significant accounting policies Note - C ash and other monetary assets Note - Loans receivable and loan guarantee liabilities Note - ... large portion of its assets, liabilities, and costs These deficiencies affect the reliability of the consolidated financial statements and much of the underlying financial information They also affect ... standards, Budget, of receiving an unqualified opinof comprehensive financial statements ion from the GAO on the fiscal 1999 that include all of its vast and complex Consolidated Financial Statements...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part2 pptx
... in the Consolidated Financial Statements section of this report The accompanying chart presents the percentage of the net cost of Government operations represented by each of the U.S Government’s ... examples of resources that are not included in the $1,602 billion of Federal assets reported at the end of 1997 The accompanying chart depicts the major categories of reported assets as of September ... Single Audit Act Amendments of 1996 and OMB CirConsolidated Financial Statements cular A- 133, “Audits of States, Local of the U.S Government For the Adgovernments, and Non-Profit Organizaministration...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part3 potx
... the financial statements with budget results Such deficiencies prevented us from being able to form an opinion on the reliability of the accompanying financial statements They are the result of ... Consolidated Financial Statements of the United States Government, Fiscal 1997 15 16 G eneral A ccounting Office Report B-279169 to this report We provided a draft of this report to senior Department of ... consolidated financial statements and related notes not provide a reliable source of information for decision-making by the government or the public These deficiencies also diminish the reliability of...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part4 ppt
... the IRS custodial financial statements for fiscal year 1997 These financial statements reported over $l.6 trillion of tax revenue, $142 billion of tax refunds, and $28 billion of net federal taxes ... departmentwide financial statements —We audited and expressed unqualified opinions on the December 31, 1997, financial statements of the Bank Insurance Fund and on the December 31, 1996, financial statements ... Examination of IRS’ Fiscal Year 1997 Custodial Financial Statements (GAO/AIMD-98-77, February 26, 1998) 14 Financial Audit: Examination of the Bureau of the Public Debt’s Fiscal Year 1997 Schedule of...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part5 pdf
... Consolidated Financial Statements of the United States Government, Fiscal 1997 42 Consolidated Financial Statements This is trial version www.adultpdf.com Consolidated Financial Statements of the United ... States Government, Fiscal 1997 Notes to the Financial Statements United States Government Notes to the Financial Statements for the year ended September 30 Note Summary of significant accounting ... Consolidated Financial Statements of the United States Government, Fiscal 1997 39 40 Consolidated Financial Statements Statement of changes in net position revenue, which consists of taxes and...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part6 doc
... Consolidated Financial Statements of the United States Government, Fiscal 1997 Notes to the Financial Statements 47 Loan guarantees as of September 30 (In billions of dollars) Face Loan value of guarantee ... equivalent of $35.6 billion This is trial version www.adultpdf.com Consolidated Financial Statements of the United States Government, Fiscal 1997 45 46 Notes to the Financial Statements Note Loans ... held for sale net of allowances This is trial version www.adultpdf.com Consolidated Financial Statements of the United States Government, Fiscal 1997 48 Notes to the Financial Statements • “Foreclosed...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part7 doc
... Financial Statements of the United States Government, Fiscal 1997 Notes to the Financial Statements Note 15 Unreconciled transactions affecting the change in net position The reconciliation of ... cannot be reasonably estimated at this time This is trial version www.adultpdf.com Consolidated Financial Statements of the United States Government, Fiscal 1997 55 56 Notes to the Financial Statements ... Notes to the Financial Statements These amounts are benefits owed to the recipients or medical service providers of the above programs as of the fiscal yearend but not yet paid For...
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Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part8 potx
... Interior Department of Justice Department of Labor Department of State Department of the Air Force Department of the Army Department of the Navy Department of the Treasury Department of Transportation ... Department of Commerce Department of Defense Department of Education Department of Energy Department of Health and Human Services Department of Housing and Urban Development Department of the Interior ... these Consolidated Financial Statements These financial statements include the executive, legislative and judicial branches of the Federal Government Excluded from this consolidated financial statement...
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slike bài giảng quản trị ngân hàng chương 2 financial statements of bank
... deposits? What are primary reserves, and secondary reserves and what are they supposed to do? How the financial statements of major nonbank financial firms resemble or differ from bank financial statements? ... 5-32 Off-balance-sheet items Often expose the bank to considerable risk that conventional financial statements not capture Unauthorized trading in derivatives caused notorious losses for financial ... Overview of the Balance sheets and Income statements of banks 2 Balance sheet or Report of condition Asset items Liability items 3 Recent expansion of off-balance sheet items 4 Components of the...
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summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market
... of the financial statements of the listed 1.3 Factors affecting audit quality of financial reports of listed companies companies 1.2.1.2 Classification of audit 1.3.1 Users of audit quality of ... AUDIT QUALITY OF FINANCIAL STATEMENTS OF LISTED From the viewpoint of auditors, survey results show that 65.9% of auditors in the survey thinks audit quality of financial reports of listed Auditing ... Some notes of caution to investors are proposed regarding types of 60 criteria) affecting audit quality of financial statements of listed companies auditor comments about financial reports of listed...
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the art of doing how superachievers do what they do and how they do it so well camille sweeney
... Instead of theorizing on success Gladwellian-style or offering up some easily digestible, quick-tip formulae, why not go straight to the source? Why not simply ask successful people how they what they ... forms of listening What they hear does not necessarily involve actual sound, but just the same, it requires an active receptiveness and openmindedness They describe how these alternate forms of ... movie they want to make A first-time director—and I’ve worked with a lot of them—may have talent but not experience They might not know how to work with actors, and that might piss you off at...
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Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf
... statement of financial position or in the notes Financial statements Purpose of financial statements Financial statements are a structured representation of the financial position and financial ... minimum, three statements of financial position, two of each of the other statements, and related notes An entity presents statements of financial position as at: (a) the end of the current period, ... whether the financial statements are of an individual entity or a group of entities; (c) the date of the end of the reporting period or the period covered by the set of financial statements or notes;...
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Tài liệu USA INC. A BASIC SUMMARY OF AMERICA''''S FINANCIAL STATEMENTS pdf
... -$1,413 -$1,293 -3% -10% -9% Other* % of GDP Expense ($B) % of GDP Defense % of GDP Interest on the Debt % of GDP Surplus / Deficit ($B) % of GDP Note: Data are not adjusted for inflation *Other ... -$1,293 -3% -10% -9% Other* % of Revenue Expense ($B) % of GDP Defense % of Expense Interest on the Debt % of Expense Surplus / Deficit ($B) % of GDP Note: Data are not adjusted for inflation *Other ... Spending as % of GDP Out -of- Pocket Healthcare Spending as % of GDP 13 32 146 20 35 75 20 33 65 48 National1 Healthcare Spending as % of GDP % of Adult Population Considered Obese % of Americans...
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The Effects of Taxation on Multinational Corporations pdf
... incentives of U.S corporations The presence of the AMT is not merely a wrinkle: in 1990, 53 percent of all assets, and 56 percent of the foreign-source income of U.S multinational corporations, ... Carson Professor of Economics and is Finance at the Graduate School of Business of Columbia University and a research associate of the National Bureau of Economic Research The University of Chicago ... States and of foreign countries affect multinational corporations in a variety of ways Researchers at the National Bureau of Economic Research have been studying the impact of taxation on multinational...
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Accounting for carbon - The impact of carbon trading on financial statements pptx
... counter-intuitive effects on your financial statements in matters such as: • Timing of recognition of assets, liabilities, profits and losses • Measurement of balance sheet items at nominal value, ... investors and analysts and explaining how they are reflected in the financial statements could be a significant challenge This paper offers a guide to some of the key accounting issues to consider ... reported in the financial statements CRC Accounting for the CRC scheme will give rise to many of the same questions as for other cap and trade schemes, such as timing of recognition of the allowances...
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Analysis of Financial Statements: Local Farm Supply, Marketing Cooperatives doc
... profitability of the cooperative for a given period of time Although it does not show timing of cash-flows, the statement best describes the status of the business In the analysis of income statements, ... However, this ratio does not consider the degree of liquidity of each of the components of current assets In other words, if the current assets of a cooperative were mainly cash, they would be much ... result of operations for that year Distribution of net income was not part of the income statement The board of directors decides how to distribute net income or allocate a net loss Analysis of the...
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APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf
... are not strong, the auditor might send a larger number of accounts receivable confirmations at year end The model requires an assessment of the risk of fraud (intentional misstatements of financial ... to the preparation of financial statements, and much more The model requires auditors to gain an understanding of a company’s internal control, and to test the effectiveness of controls if the ... added observations about what the audit risk model contains and does not contain are worthy of discussion First, the model subsumes the concept of “materiality.” Auditors not have to concern themselves...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 ppt
... counting” this revenue and expense STATEMENT OF NET ASSETS The Statement of Net Assets reflects the financial position of the University at the end of the fiscal year The changes in net assets ... accumulated depreciation of $19.2 million The purchase of $5.5 million of long term investments net of a $3.7 million decline in fair market value accounts for much of the remaining $2.1 million ... Pensions The increase in the OPEB liability was offset by decline in long-term debt of $6.0 million net of new borrowings of $803 thousand Net assets of the University increased by over $27.7 million...
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Statements of Financial Position As of June 30 or December 31, 2009 and 2008_part2 pptx
... accompanying notes are an integral part of these financial statements 187,990,118 $ 195,663,588 The University of Montana A Component Unit of the State of Montana Consolidated Statements of Cash Flows ... accompanying notes are an integral part of these financial statements The University of Montana A-20 A Component Unit of the State of Montana Consolidated Statements of Cash Flows For the Years Ended ... Reconciliation of Cash and Cash Equivalent to the Statement of Net Assets * Restated This is trial version www.adultpdf.com The accompanying notes are an integral part of these financial statements NOTES...
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