functions and elements of financial statements
Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf
Ngày tải lên :
17/02/2014, 10:20
... statement of financial position or in
the notes
Financial statements
Purpose of financial statements
9 Financial statements are a structured representation of the financial position and financial ... users of financial statements in predicting
the entity’s future cash flows and, in particular, their timing and certainty.
Complete set of financial statements
10 A complete set of financial statements ... in the statements of financial position and of comprehensive income, in the
separate statement of comprehensive income (if presented), and in the statements of changes in equity
and of cash...
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Tài liệu Recovery and resolution of financial market infrastructures docx
Ngày tải lên :
17/02/2014, 21:20
... robust and consistently applied
regulation and oversight of global CCPs; (iii) resolution and recovery regimes that ensure the core functions of
CCPs are maintained during times of crisis and ... responsibilities and degree of powers of
authorities are distinct in the recovery and resolution phases. Such coordination could
promote effective and compatible plans, actions and outcomes in the face of ... enforcement of
eligible netting and collateral agreements; and
(xii) effect the closure and orderly wind-down
(liquidation) of the whole or part of a failing firm
with timely payout or transfer of...
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Báo cáo khoa học: Structure analysis of the flavoredoxin from Desulfovibrio vulgaris Miyazaki F reveals key residues that discriminate the functions and properties of the flavin reductase family pdf
Ngày tải lên :
07/03/2014, 02:20
... the
K
m
and k
cat
values of E. coli Fre for riboflavin are
reported as 2.5 lm and 52.4 s
)1
with NADPH as the
electron donor and 1.3 lm and 30.6 s
)1
with NADH
[13]. For FMN, K
m
and k
cat
values of ... ball -and- stick
models. (B) Superimposed Ca-traces of
flavoredoxin (green and violet) and FeR (light
gray). (C) Superimposed Ca-traces of
flavoredoxin (green and violet) and
FMN-binding protein (light gray).
Fig. ... twofold axis associated with the
dimer passes through the vicinity of the side chains of
Pro13, Ile126, Gln133 and Ile163. The corresponding
Table 1. Summary of x-ray data collection, phasing and...
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Continuum mechanics and elements of elasticity structural mechanics victor e saouma
Ngày tải lên :
17/03/2014, 14:24
... hand side), the result (right hand
side) is a vector that points along the direction of u, and has length equal to (v·w)||u||, or the original
length of u times the dot (scalar) product of v and ... Trace
57 The trace of a second-order tensor, denoted tr T is a scalar invariant function of the tensor and is
defined as
tr T ≡ T
ii
(1.77)
Thus it is equal to the sum of the diagonal elements in a ... KINETICS
19 We generalize and conclude that in the absence of distributed body forces, the stress
matrix is symmetric,
σ
ij
= σ
ji
(2.18)
20 A more rigorous proof of the symmetry of the stress tensor...
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Đề tài " The subconvexity problem for Rankin-Selberg L-functions and equidistribution of Heegner points " ppt
Ngày tải lên :
22/03/2014, 16:20
... points and my colleagues
and friends E. Kowalski and J. Vanderkam with whom I began a fairly ex-
tensive study of Rankin-Selberg L -functions. I also thank the referee for his
thorough review of the ... Cauchy-Schwarz and H
θ
. From (2.31), the last inequality and (2.32) we
conclude the proof of Proposition 2.3.
3. Rankin-Selberg L -functions
Our basic reference for Rankin-Selberg L -functions is the book of ... author, E. Kowalski and J. Vanderkam in-
vestigated (amongst other questions) this problem for certain L -functions of
rank 4, namely the Rankin-Selberg L-function of two cusp form, one of them
being...
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APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf
Ngày tải lên :
29/03/2014, 18:20
...
requires an assessment of the risk of fraud (intentional misstatements of financial
statements) in every audit.
5 Based on the auditor’s assessment of various risks and any tests of controls, the ... 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 ... methodologies continue to be made by
firms and some of those changes are highly significant.
AUDIT FIRM METHODOLOGIES
16 While all audits of financial statements of publicly held companies are required...
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IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
Ngày tải lên :
30/03/2014, 03:20
... 31December
2010 of 3,500
(350) The sales price of 3,150 less
the fair value on 31December
2010 of 3,500
- 500 The fair value on 31December
2010 of 3,500 less the
purchase price of 3,000
Total ...
requirements and includes
interpretative guidance and
illustrative examples. The
upcoming issues will cover
such topics as fair value,
IFRS 9 Financial Instruments,
consolidation and disclosure
of ... in the statement of comprehensive income?
4. How do you determine and present gains and losses on available-for-sale debt
investments?
5. How do you determine and present gains and losses on available-for-sale...
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1 principles and elements of power electronics
Ngày tải lên :
06/06/2014, 21:21
... bombardment
causes defects composed of complexes of vacancies with impurity atoms of oxygen and of two adjacent
vacancy sites in the lattice. The advantages of the use of irradiation in order to reduce ... purpose of ion implanting, is used to alter the type and level of conductivity
of semiconductor materials. It is used to form bases, emitters, and resistors in bipolar devices, as well
as drains and ... the nucleus of the target atom or one of its electrons. The total power of a target to stop an ion,
or its total stopping power S, is the sum of the stopping power of the nucleus and the stopping...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt
Ngày tải lên :
19/06/2014, 11:20
...
financial statements. The City of Altus’ basic financial statements comprise three components:
1) government-wide financial statements, 2) fund financial statements, and 3) notes to the
financial statements. ... government-wide and fund financial statements.
The notes to the financial statements can be found on pages 24–44 of this report.
Other information. In addition to the basic financial statements and ...
the basic financial statements.
Government-wide financial statements. The government- wide financial statements are
designed to provide readers with a broad view of the City of Altus’ finances,...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part2 pdf
Ngày tải lên :
19/06/2014, 11:20
... renovations and Street and Curb reconstruction. The City of
Altus is, also, budgeting for several new pieces of equipment and CDBG grant projects for fiscal
year 2007-2008 budget.
All of these ... information of the City’s capital assets can be found in Note V.D. on pages 33–34 of
this report.
Long-term debt. As of the end of the current fiscal year, the City had total debt outstanding of
$ ... the same type of information found in
the government-wide financial statements, but in more detail.
Unrestricted net assets of the Altus Municipal Authority, as of the end of the fiscal year,...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part3 pdf
Ngày tải lên :
19/06/2014, 11:20
... Government-wide and fund financial statements
The government-wide financial statements (i.e., the statement of net assets and the statement
of activities) report information on all of the nonfiduciary ...
purpose of contracting for payment of reimbursable costs and operating a reliable source of
water for the City. The governing body of the District is a board of directors composed of a
five ... government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
fiduciary fund financial statements. ...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part4 pot
Ngày tải lên :
19/06/2014, 11:20
... government-
wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and
other charges between the City’s utility functions and various other functions of the City. ... Reconciliation of government-wide and fund financial statements
A. Explanation of certain differences between the governmental fund balance sheet and
the government-wide statement of net assets ...
Private-sector standards of accounting and financial reporting issued prior to
December 1, 1989, generally are followed in both the government-wide and proprietary fund
financial statements to...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part5 pptx
Ngày tải lên :
19/06/2014, 11:20
...
establish and amend benefit provisions is delegated to the administrators of the OFPRS. The
OFPRS issues a publicly available financial report that includes financial statements and
required ... Contributions to the OFPRS for the years ended June 30, 2007 and 2006, for
employees and employer were $ 97,838 and $ 94,010 and $ 178,345 and $ 174,979, on
covered payroll of $ 1,370,432 and $ 1,345,989, ... the years ended June 30, 2007 and 2006, for
employees and employer were $ 106,891 and $ 103,354 and $ 179,994 and $ 182,157, on
covered payroll of $ 1,380,581 and $ 1,401,212, respectively....
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part6 ppt
Ngày tải lên :
19/06/2014, 11:20
... (481,919)
Net increase (decrease) in cash and cash equivalents (133,880) 270,259 136,379
CASH AND CASH EQUIVALENTS, beginning 382,349 (126,214) 256,135
CASH AND CASH EQUIVALENTS, ending $ 248,469 ... 16,929
Cit
y
of Altus, Oklahoma
Development
Economic
DrainageLandfill
Fund Fund
Construction
Fund
ImprovementImprovement
Capital Projects
Year Ended June 30, 2007
(
continued
)
Combinin
g
Statement of ... Totals
City of Altus, Oklahoma
Combining Statement of Net Assets
June 30, 2007
Internal Service Funds
Workers'
Assurance
This is trial version
www.adultpdf.com
ASSETS
Cash and cash e
q
uivalents...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part7 pdf
Ngày tải lên :
19/06/2014, 11:20
... Internal Control and on Compliance and Other
Matters Over Financial Reporting Based on an Audit of Financial Statements
Performed In Accordance With Government Auditing Standards
November ... standards generally accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of ... purpose of expressing
my opinion on the financial statements and not to provide an opinion on the internal control over
financial reporting. My consideration of the internal control over financial...
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