ifrs—translation of foreign currency financial statements

... flow per White House Office of Management and Budget; net worth per Dept of Treasury, “2010 Financial Report of the U.S Government,” adjusted to include unfunded liabilities of Social Security ... 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 ... definitions, see next slide Source: cash flow per White House Office of Management and Budget; net worth per Dept of Treasury, “2010 Financial Report of the U.S Government.” www.kpcb.com USA Inc | Summary...

Ngày tải lên: 17/02/2014, 21:20

... Department of Monetary Policies and Heads of affiliates of the State Bank of Vietnam, Director of branches of the State Bank in provinces and direct-controlled municipalities; Presidents of Boards of ... branches of foreign banks dated December 08, 2015 by the Governor of the State Bank of Vietnam shall be null and void from the effective date of this Circular The Chief of Office, Directors of Department ... Governor of the State Bank on amendment and supplement to a number of Articles of the Circular No.24/2015/TT-NHNN on grant of foreign currency loans to residents by credit institutions and branches of...

Ngày tải lên: 24/02/2017, 21:13

... 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 ... restatement of items in its financial statements or when it reclassifies items in its financial statements, it shall present, as a minimum, three statements of financial position, two of each of the ... prominence all of the financial statements in a complete set of financial statements 12 As permitted by paragraph 81, an entity may present the components of profit or loss either as part of a single...

Ngày tải lên: 17/02/2014, 10:20

... 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 ... Löchelt Membership of other statutory supervisory boards Membership of equivalent national or foreign boards of business enterprises 23 BMW AG Notes to the Financial Statements Members of the Supervisory ... Board of Management members Subject to the approval of the proposed dividend at the Annual General Meeting of Shareholders, the remuneration of current members of the Board of Management for the financial...

Ngày tải lên: 07/03/2014, 13:20

... 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, ... 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 ... the financial statements John Griffith-Jones, Chairman and Senior Partner KPMG LLP (UK) © 2008 KPMG LLP a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and a member firm of...

Ngày tải lên: 15/03/2014, 16:20

... inancial statements The impact of the application of these standards is set out below Impact of the application of IFRS 10 IFRS 10 replaces the parts of IAS 27 Consolidated and Separate Financial Statements ... the date of transition to IFRSs Amendments to IFRS Disclosures – Offsetting Financial Assets and Financial Liabilities IAS 32 Financial Instruments: Presentation requires offsetting of inancial ... presents separate inancial statements that comply with IFRSs, the requirements of IAS 27 Separate Financial Statements (as revised in 2011) will apply Separate statements of proit or loss and other...

Ngày tải lên: 16/03/2014, 08:09

... Contents Financial statements Statement of inancial position Statement of comprehensive income Statement of changes in net assets attributable to holders of redeemable shares Statement of cash ... date of 1 January 2013 ● In June 2011 the IASB issued Presentation of Items of Other Comprehensive Income (Amendments to IAS Presentation of Financial Statements) with an effective date of July ... managing its currency risk is to limit its total foreign currency exposure to less than 50% of the Fund’s net assets, with no individual foreign currency exposure being greater than 25% of the net...

Ngày tải lên: 16/03/2014, 14:21

... 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, ... statement of operations More detailed reports may contain a statement of changes in patrons’ equity and a statement of cash-flows along with explanations detailing various aspects of the financial statements ... 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 more liquid than if comprised of mainly...

Ngày tải lên: 23/03/2014, 02:20

... dates of the transactions Foreign currency assets and liabilities are translated into the functional currency using the exchange rate prevailing at the statement of financial position date Foreign ... expressed in foreign currency and then converted into euros will also fluctuate because of changes in foreign exchange rates Paragraph (b) Foreign exchange risk’ below sets out how this component of price ... Number of shares at the start of year Number of shares acquired in the year Number of shares redeemed in the year Number of shares at year end Distribution received 10 20 24 2,542 Number of shares...

Ngày tải lên: 23/03/2014, 11:20

... 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 statements) in every audit ... 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 ... 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 to...

Ngày tải lên: 29/03/2014, 18:20

... Infrastructure Development Corporation Follow-up Review of CityRail Passenger Security Refer to Appendix for: Chief Investigator of the Office of Transport Safety Investigations Independent Transport ... proposing the provision of financial support for apprentices to study part-time and measures to raise the profile of engineering as a career This includes further support of RailCorp’s apprentice ... has resulted in a number of displaced RIC and State Rail Authority (SRA) employees The management of displaced employees includes redeployment/re-training or the offer of voluntary redundancy...

Ngày tải lên: 18/06/2014, 20:20

... the option for stage of the Outer Suburban rail cars, the refurbishment of Tangara trains, and delaying the replacement of the ‘R, S, L’ train sets until 2013 Acquisition of 626 new carriages ... restructuring of fares based on consistent distance considerations, transition of weekly fares to a 20 per cent discount, and an increase in the off-peak discount The table below provides a summary of the ... 20 Off peak return (%) (18) (15) (17) (39) In making its draft determination, IPART took account of a wide range of matters including (but not limited to): the impact on the affordability of...

Ngày tải lên: 18/06/2014, 20:20

... with crime falling for some offences but increasing in others Overall the risk of becoming a victim of crime had increased FOLLOW-UP REVIEW OF 2008 The objective of this review was to assess ... more than 30 per cent the risk of becoming a victim of crime has decreased from 14.76 to 9.08 incidents per million passenger journeys (mpj) Further analysis of offence types shows more varied ... and steal from person offences, and a slight decease in assaults The number of sexual offences has increased slightly since 2002-03 Incidents Change since 2002-03 Change % Offence categories -...

Ngày tải lên: 18/06/2014, 20:20

... 2nd quarter of 2009 Sustaining Native Forest Operations 2nd quarter of 2009 Tackling Cancer with Radiotherapy 3rd quarter of 2009 Registration of Health Professionals 3rd quarter of 2009 For ... Planned Tabling Date Managing Injured Officers: NSW Police Force 4th quarter of 2008 Heavy Vehicle Safety 1st quarter of 2009 Administration of Grants 1st quarter of 2009 Diverting Adult Aboriginal ... capacity of teachers and schools to improve the levels of literacy and numeracy in New South Wales public schools During the course of the audit we were impressed by the dedication and efforts of teachers...

Ngày tải lên: 18/06/2014, 20:20

... 2008 Board of Studies, Office of the Vol 2007 Board of Studies, The 138 Board of Studies Casual Staff Division 138 Board of Surveying and Spatial Information Vol 2007 Board of Vocational ... Institute of Psychiatry Vol 2007 Institute of Sport Division Vol 2007 Institute of Sport, New South Wales Vol 2007 Institute of Teachers, NSW 138 Institute of Teachers, Office of the ... 2008 University of New England Vol 2008 University of New England Professorial Superannuation Fund Vol 2008 University of New England Sports Association Vol 2008 University of New South...

Ngày tải lên: 18/06/2014, 20:20

... Memorial from the Department of Commerce with an in-kind value of $800,000 This was offset, in part, by a decrease in the Department of Arts, Sport and Recreation grant of $400,000 Expenses increased ... educational, cultural and environmental value of those lands  maintain the right of the public to the use of Trust lands  ensure the protection of the environment within Trust lands For further ... the Arts Art Gallery of New South Wales Trust Australian Museum Trust Department of the Arts, Sport and Recreation Historic Houses Trust of New South Wales Library Council of New South Wales Sydney...

Ngày tải lên: 18/06/2014, 20:20

... the financial statements of that Authority DEPARTMENT ACTIVITIES The Department of the Arts, Sport and Recreation consists of three divisions; Arts NSW, NSW Sport and Recreation, and the NSW Office ... plant and equipment of $16.5 million and net revaluation increments of $50.0 million offset by depreciation and amortisation charges of $12.2 million The Department’s net cost of services on a service ... advised that completion of this task is dependent on the availability of funds They are unable to determine when this work will be completed largely because of the number of collection items PERFORMANCE...

Ngày tải lên: 18/06/2014, 20:20

... Wales Office of the Community Relations Commission New South Wales Film and Television Office New South Wales Institute of Sport Institute of Sport Division NSW Institute of Teachers Office of the ... Institute of Teachers Office for Children Parramatta Park Trust State Sports Centre Trust State Sports Centre Trust Division Sydney 2009 World Masters Games Organising Committee Office Of The Sydney ... Name Website Art Gallery of New South Wales Foundation Arts Education Foundation Trust Boxing Authority of New South Wales Casino, Liquor and Gaming Control Authority Coffs Harbour Technology...

Ngày tải lên: 18/06/2014, 20:20

... Vol 2009 Board of Studies, Office of the 34 Board of Studies, The 91 Board of Studies Casual Staff Division 91 Board of Surveying and Spatial Information Vol 2009 Board of Vocational ... Institute of Psychiatry, New South Wales Vol 2008 Institute of Sport, New South Wales 91 Institute of Sport Division 91 Institute of Teachers, NSW 91 Institute of Teachers, Office of the ... Division of the Government Service Vol 2009 Trustees of the ANZAC Memorial Building Vol 2009 Trustees of the Farrer Memorial Research Scholarship Fund Vol 2009 Trustees of the Museum of Applied...

Ngày tải lên: 18/06/2014, 20:20

... Overview of the Financial Statements This management discussion and analysis is intended to introduce the City of Altus’ basic financial statements The City of Altus’ basic financial statements ... government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements This report, also, contains other supplementary information in addition to the basic financial statements ... 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...

Ngày tải lên: 19/06/2014, 11:20