gains losses on disposal of financial instruments

... delayed Collection of Cheques sent for collection to foreign countries The Bank will pay interest to its customers on account of collection of outstation instruments sent for collection to foreign ... collection:Commission to be recovered on clean instruments sent for collection abroad is 0.1% of amount, Minimum Rs.50/- , Maximum Rs.5000/- 4.4 Immediate Credit of Local / Outstation Cheques / Instruments: ... satisfactory conduct of account, the standing of the drawer of the cheque will also be a factor considered while purchasing the cheque Time Frame for Collection of Local / Outstation Cheques / Instruments: ...

Ngày tải lên: 22/03/2014, 21:20

... share of the net asset value of the company in case of liquidation of the company The same is true of the common stock of Toyota Motor Corporation DEBT VERSUS EQUITY INSTRUMENTS Financial instruments ... Overview of Financial Instruments 13 Types of Derivative Instruments The two basic types of derivative instruments are futures/forward contracts and options contracts A futures contract or forward contract ... Treasury A bond issued by Ford Motor Company A bond issued by the city of Philadelphia A bond issued by the government of France THE HANDBOOK OF FINANCIAL INSTRUMENTS ■ A share of common stock issued...

Ngày tải lên: 08/05/2014, 10:09

... November 9, 2007, on my consideration of the City of Altus’ internal control over financial reporting and my tests of its compliance with certain provisions of laws, regulations, contracts, and grant ... contents These financial statements are the responsibility of the City of Altus’ management My responsibility is to express an opinion on these financial statements based on my audit I conducted my ... City of Altus, Oklahoma Report on Audit of Financial Statements June 30, 2007 Table of Contents Introductory Section Pages Selected City Officials Financial Section Independent Auditor’s...

Ngày tải lên: 19/06/2014, 11:20

... the issuance of additional debt of $ 1,450,000 to finance the acquisition of equipment offset by the pay down of previously issued indebtedness Additional information on the City’s long-term debt ... 16,157,206 1,850,394 $ 42,963,797 Additional 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 ... following: • • • • Continued construction of a water treatment plant Purchase of police vehicles and equipment Purchase of a motor grader Purchase of a spade truck This is trial version www.adultpdf.com...

Ngày tải lên: 19/06/2014, 11:20

... statement of net assets and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units For the most part, the effect of interfund ... governing body members may serve on the trust board Altus/Southwest Area Economic Development Corporation is a non-stock, non-profit corporation acting as an instrumentality of the City and surrounding ... current financial resources to governmental funds, while the repayment of principal of long-term debt consumes the current financial resources of governmental funds Neither transaction, however,...

Ngày tải lên: 19/06/2014, 11:20

... repayment of the principal of long-term debt consumes the current financial resources of governmental This is trial version www.adultpdf.com 30 funds Neither transaction, however, has any effect on ... assets of governmental activities $ 1,390,509 (518,673) $ 871,836 Another element of that reconciliation states that the issuance of long-term debt (e.g., bonds, leases) provides current financial ... of cost or market on a first in– first out basis This is trial version www.adultpdf.com 29 III Reconciliation of government-wide and fund financial statements A Explanation of certain differences...

Ngày tải lên: 19/06/2014, 11:20

... contribution up to 15% of compensation By City ordinance, the City, as employer, is required to make variable contributions to the plan, based on availability of funds As of July 2002, City contributions ... eligible to participate upon employment and voluntarily elect their percentage of contribution with a minimum contribution of 3% of compensation This is trial version www.adultpdf.com 42 % % ... 2.625% of final average compensation multiplied by the number of years of credited service Final average compensation is defined as the average of the five highest consecutive annual salaries out of...

Ngày tải lên: 19/06/2014, 11:20

... trial version www.adultpdf.com City of Altus, Oklahoma Combining Balance Sheet – Nonmajor Governmental Funds June 30, 2007 Debt Service Capital Projects Economic Development Construction Fund Drainage ... version www.adultpdf.com $ 122 City of Altus, Oklahoma Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds Year Ended June 30, 2007 (continued) ... Projects Economic Development Construction Fund Drainage Improvement Fund FAA Grant Fund $ $ $ 27,650 27,650 EXPENDITURES Current: Public safety Airport Public works Culture and recreation Debt...

Ngày tải lên: 19/06/2014, 11:20

... opinion on the internal control over financial reporting My consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial ... my audit, I considered the City of Altus’ internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing my opinion on the financial statements ... might be material weaknesses A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the...

Ngày tải lên: 19/06/2014, 11:20

... solution in order to complete the FIA for non -financial firms in Vietnam 1.2.1.3 Recognition of financial instruments The recognition of financial instruments depends on the classification of the instruments ... information on basic financial instruments and derivatives; Identify the degree of presentation and disclosure of information of financial instruments of non -financial firms in Vietnam (based on the ... BASIS OF FINANCIAL INSTRUMENTS ACCOUNTING IN NON -FINANCIAL FIRMS 2.1 Identification and classification of financial instruments 2.1.1 Identification of financial instruments 2.1.1.1 Basic financial...

Ngày tải lên: 25/07/2014, 20:31

... derivatives being the only exception – but to be offered by financial institutions in one-to-one transactions Their capital strength, liquidity, professionalism, and reputation of trust and confidentiality ... opinions reflect those of the authors and only we are responsible for mistakes and omissions * Associate Professor of Financial Economics at the University of Groningen; PO Box 800; 9700 AV Groningen; ... functional perspective of financial intermediation, Financial Management 24 (2), 23-41 Merton, R.C (1995b) Financial innovation and the management and regulation of financial institutions, Journal...

Ngày tải lên: 24/10/2012, 09:11

... 4.1.2 Evaluation Regarding treatment personnel is one of the basic content of most CSR standards Accordingly, there is recognition that "one and only one social responsibility of business that ... must have responsibility to contribute to the sustainable development of the economy along with environmental protection and promotion of human resources, as the two main resources of the society ... impact of CSR on the financial operations of the company through specific examples 1.2.1 Objectives of Research  To summary of the CSR concept and its definition,  To understand the importance of...

Ngày tải lên: 13/03/2014, 14:20

... impact on the refinancing possibilities of financial institutions or on monetary policies in general (7) With the exception of the conclusion or modification of derivative contracts, most trade on ... range of external contributions These contributions took the form of feedback received in the course of a public consultation on financial sector taxation, targeted consultations with the Member ... harmonising legislation concerning indirect taxation on financial transactions, which is needed to ensure the proper functioning of the internal market and to avoid distortion of competition 3.2...

Ngày tải lên: 29/03/2014, 18:20

... hiểm Trong hầm lò có nguy hiểm khí bụi nổ, qui định phải tiến hành đo khí, thông gió cho lò này; - Khi nổ mìn gương hai lò đào song song cách 20 m người gương thứ hai phải rút nơi an toàn Trong ... cấp phát hàng ngày, cửa phải cặp chì niêm phong Các kìm cặp chì, dấu niêm phong người thủ kho giữ phải có mẫu lưu trụ sở tổ chức sở hữu kho Việc niêm phong, kẹp chì không áp dụng với hộp đựng phụ ... 50 m kể từ đuốc Trong trường hợp sửa chữa đường có sử dụng lửa (đun chảy nhựa đường), trước qua đoạn đường phải đỗ xe chỗ có khoảng cách theo qui định khoản này, dập tắt lửa xong cho xe qua h)...

Ngày tải lên: 16/04/2014, 23:54

... AICPA‘s Code of Professional Conduct (AICPA, 2007) CPAs use their education and experience to provide professional opinions (audits) of the financial reports and internal controls of entities According ... basis for an additional random selection of 25 comment letters from the population of all related comment letters on the selected financial accounting standard The population of financial accounting ... opinion paragraph of an unqualified audit opinion includes an opinion as to whether the financial statements present fairly, in all material respects, the financial position of the company as of...

Ngày tải lên: 01/06/2014, 13:59

... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced ... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced ... permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced...

Ngày tải lên: 03/06/2014, 02:16

... Terms and Conditions which take precedence over any terms, conditions, stipulations or provisos which may appear on or be annexed to any correspondence submitted by the tenderer in connection with ... the remaining stages of the procurement is as follows: Date Evaluation of tenders Notification of intention to award contracts/agreements Standstill period Contract Award confirmed By Wednesday ... make assumptions that the NIAO has experience of their organisation or their service provision even if on a current or previous contract Tenderers will only be evaluated on the information provided...

Ngày tải lên: 19/06/2014, 21:20

... use of accounting information - Reasonableness of accounting information systems - Usefulness of accounting information in decision-making - Extent of computerization of accounting information ... economies Section 2.7 concentrates on examining the relationships between financial management practices, financial aspects and SME profitability Section 2.8 provides the model of impact of financial ... 2.5 FINANCIAL ASPECTS 2.5.1 Identifying financial aspects This subsection mainly discusses the concept of financial aspects of SMEs It reviews definitions of financial aspects that were mentioned...

Ngày tải lên: 16/07/2014, 07:11

... negative influence upon the quality of the company’s financial reporting In other words, either the two positions holds by one person concurrently or a separation of the said two positions is acceptable ... capabilities; second, the efficiency of communication and decision-making So far, studies on relation between board size and the quality of financial reporting have reached three different conclusions, namely, ... situations As an expansion in personnel increases both the board’s overall professional capabilities, and inefficiency in communication and decision-making, we need to contrast the gains in professional...

Ngày tải lên: 02/01/2015, 17:34

... Table focuses on the prevention and detection of weaknesses in internal control Panel A shows that all mean responses are higher for the strong conditions compared to the weak conditions From Panel ... absence of an internal audit function has a significant impact on respondents’ perceptions regarding both the prevention and detection of control weaknesses Board enforcement of a strict code of ethical ... prevention Both the existence of a strong internal audit function and a strongly enforced code of conduct are perceived to have a significant impact on the strength of internal controls, on fraud...

Ngày tải lên: 06/01/2015, 19:49