revised ias 1 presentation of financial statements

... 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 ... beginning on or after January 2 011 Earlier application is permitted Withdrawal of IAS (revised 2003) 14 0 This Standard supersedes IAS Presentation of Financial Statements revised in 2003, as amended ... 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

... furniture Office Equipment Total capital assets being depreciated Less accumulated depreciation for: Office furniture Office Equipment Decreases 23,772 273, 713 17 ,762 315 ,247 23 ,19 4 243,5 81 116 23, 310 ... www.adultpdf.com 35 REGIONAL OFFICE OF EDUCATION #1 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2009 Note 11 - DUE FROM WCR At June 30, 2009, the Regional Office of Education #1 was due $12 ,490 from the West ... Date 12 - 31- 08 12 - 31- 07 12 - 31- 06 Three-Year Trend Information for the Regular Plan Percentage Annual Pension ofAPC Net Pension Cost (APC) Contributed Obligation 22 ,14 5 10 0% $0 22,933 10 0% o 17 ,768...

Ngày tải lên: 19/06/2014, 19:20

... Interest income Total revenues 90, 411 24, 518 11 4,929 13 5,056 20 ,12 7 79,534 8,6 61 20,244 6,490 84,068 7,864 19 ,2 61 5,934 (4,534) 797 983 556 4,378 16 2 12 1,667 (4,378) 11 4,929 Expenditures: Salaries ... (9,986) $ 3, 312 Fund balance - June 30, 2009 52 (15 ,557) 4 ,10 6 Fund balance - July 1, 2008 $ 5,5 71 52 (794) 51, 192 51, 192 _ 5 _1, 194 $ Net changes in fund balances 35,454 288,5 91 99,897 24 ,16 4 7,078 ... LIPLEPS $ 17 ,674 92,864 24, 518 $ 84,068 7,864 19 ,2 61 5,934 20,0 01 17,689 1, 022 976 13 5,056 20,000 $ Regional Office of Prevention Administrators Effectiveness Set\1ices Academy $ 767 5 81 (2,679) 13 6...

Ngày tải lên: 19/06/2014, 19:20

... fund balances Variance Positive (Negative) 13 0 ,10 2 15 (15 ) 13 0 ,10 1 13 0 ,10 4 (3) 13 0 ,10 1 13 0 ,11 9 (18 ) (17 ) ,;$:: ==, :( ~17 : ) $ 2,269 Fund balance, July 1, 2008 $ Fund balance, June 30, 2009 2,252 ... 2,0 01 Supervisory Fund $ $ 14 ,609 14 ,268 3 41 1,680 1, 0 61 619 852 13 2,0 21 1 ,15 6 Bus Driver Fees See accompanying Independent Auditor's Report 51 7, 519 724 9,232 2,530 378 17 ,046 17 ,040 3 ,18 4 16 ,048 ... 63,857 32,489 31, 164 204 Miscellaneous Fund $ $ $ $ 5,96 5,96 5,96 5,96 5,96 Pike Count Film Cooperativ Fund 6,5 21 11, 017 11 ,898 21, 418 10 ,574 Fund balance - July 1, 2008 $ 998 8 81 (10 ,844) Net...

Ngày tải lên: 19/06/2014, 19:20

... Medium 3 .18 18 .06 10 .92 13 . 61 68 5 .12 3 .12 16 .64 12 .02 9.97 72 2.86 3.36 15 .66 10 .92 13 .34 77 3.47 2.00 13 .49 24.42 12 .57 50 4. 61 51. 57 45.33 47. 51 57.59 26. 41 95 22.85 1. 82 22.09 1. 12 15 .08 1. 46 ... oilseeds Number 16 .53 14 .59 18 . 61 13.86 16 .46 21. 04 13 .88 21. 20 23.44 19 .50 28.76 64.09 45.88 24.96 41. 23 29.68 19 .24 69. 51 33.00 48.35 2.38 (3 01 a4) 4 .14 2.66 2.45 1. 77 11 .09 9.95 11 . 71 (10 .08) a4 ... -48 16 ll 6.04 27 14 4 .13 32 18 2. 81 28 13 3.73 1. 81 7.25 1. 87 7.06 2.42 10 .49 2.32 9.83 16 .68 14 .94 5.98 8 .18 9.27 14 .06 8.42 13 .35 6.35 13 . 51 8.09 14 .65 19 ratio increased from 0 .12 in 19 94...

Ngày tải lên: 23/03/2014, 02:20

... 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 ... 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 ... sampling, which is the application of an audit procedure to less than 10 0% of the items in a given population for the purpose of evaluating some characteristics of the population Audit risk (AR)...

Ngày tải lên: 29/03/2014, 18:20

... 5,962 ,17 3 23,024 10 ,365 ,10 3 $ 12 ,539 ,16 4 36,265,432 12 ,559,460 61, 364,056 $ 9,954 ,11 4 37,594, 715 13 ,464 ,19 1 61, 013 ,020 $ 17 ,592,348 43,065,946 12 ,559,460 73, 217 ,754 $ 14 ,334,020 43,556,888 13 ,487, 215 ... 5,907,6 51 2,333,932 252,802 $ 8,494,385 4,374,662 8,487 ,12 9 12 ,16 4 ,11 9 $ 25,025, 910 5,475,034 11 ,096,970 8,035,339 $ 24,607,343 11 ,009,720 11 ,305,826 12 ,5 91, 053 $ 34,906,599 11 ,382,685 13 ,430,902 ... 43,556,888 13 ,487, 215 71, 378 ,12 3 Current liabilities Long-term liabilities Total liabilities 965, 019 1, 007,990 1, 973,009 1, 056 ,16 5 814 ,553 1, 870, 718 4,487,265 31, 850,8 81 36,338 ,14 6 4,356,473 32,049,204...

Ngày tải lên: 19/06/2014, 11:20

... 10 ,8 81, 666 7,459,487 13 4,926 15 , 510 , 917 1, 654,209 $ 36,265,432 $ 5,962 ,16 3 16 ,15 7,206 1, 850,394 $ 37,0 01, 634 Totals 2007 2006 $ 1, 970,284 10 ,952 ,14 8 11 ,200,330 1, 240,240 537, 818 15 , 510 , 917 1, 654,209 ... 10 5,720 11 ,14 4 ,10 5 13 , 412 ,608 $24,777,026 $ 226,554 14 1,0 61 11, 459,205 12 ,832,768 $ 24,659,588 Totals 2007 $ 225,830 508 ,10 2 11 ,14 4 ,10 5 13 , 412 ,608 $ 25,290,645 2006 $ 360,729 515 ,17 3 11 ,459,205 12 ,832,768 ... 415 ,432 3,922, 914 $ 1, 318 ,395 6,737, 914 3,672, 817 60,397 1, 2 01, 219 3,752,467 866,797 87,949 1, 2 01, 219 19 5 ,11 8 65,053 6,750 94,3 01 652,496 6,750 746,797 5,053 ,18 4 1, 897,682 716 ,207 12 ,539 ,16 4 1, 897,682...

Ngày tải lên: 19/06/2014, 11:20

... 48,824,892 61, 937,790 894,302 1, 879,832 16 5,738 573,734 717 ,4 51 684,883 11 4,593 3 81, 686 3 51, 075 862,784 14 ,10 6 5,060,999 684,883 12 ,549,824 91, 614 1, 578,630 10 ,793,029 6,837,784 31, 850,8 81 36, 911 ,880 ... assets $ 415 ,432 3,922, 914 Governmental Activities – Internal Service Funds $ 3,672, 817 60,397 1, 2 01, 219 573,734 652,496 1, 897,682 716 ,207 13 ,11 2,898 392, 514 500,000 1, 788 894,302 1, 055 ,12 7 8,692,000 ... net of related debt Restricted: Debt service Capital improvements Economic development Other Unrestricted Total net assets 4,374,662 $ 1, 993,922 4,575,7 81 1,2 01, 219 716 ,207 12 ,16 4 ,11 9 25,025, 910 ...

Ngày tải lên: 19/06/2014, 11:20

... ( 518 ,673) 1, 263,652 $ 1, 263,652 (425,3 01) (425,3 01) (4,000) (11 4 ,10 1) 9 ,12 2,0 51 4,848,408 604,782 14 ,575,2 41 (11 8 ,10 1) 4,000 11 4 ,10 1 $ 11 8 ,10 1 (425,3 01) 1, 317 ,403 17 ,080 1, 334,483 (5 ,16 9, 811 ) ... 883,849 6,965 $ 19 5 ,11 8 12 ,5 21 $ 13 3,930 $ 902 ,11 7 4 ,15 0,230 1, 2 01, 219 19 5 ,11 8 65,054 60,397 86 ,16 1 5,367, 516 6,599,899 (433,083) (433,083) 4,934,433 $ 6 ,16 6, 816 4 ,10 5,900 1, 2 01, 219 This is trial ... assets, net $ 1, 317 ,403 442,3 81 1,759,784 8,995,434 3,736 ,10 2 17 9,4 81 12, 911 , 017 (4,927,9 81) (3,736 ,10 2) (44,555) (8,708,638) 4,202,379 5,962 ,16 3 $ $ 13 0, 617 1, 226,407 425,3 01 1,782,325 (245,830)...

Ngày tải lên: 19/06/2014, 11:20

... Liability 01/ 01/ 07 01/ 01/ 06 01/ 01/ 05 01/ 01/ 04 01/ 01/ 03 01/ 01/ 02 01/ 01/ 01 01/ 01/ 00 01/ 01/ 99 01/ 01/ 98 $ 13 ,8 91, 579 14 , 015 ,5 41 13,4 91, 412 13 , 019 ,257 12 ,593 ,19 5 13 , 417 ,087 13 ,2 01, 846 12 ,648,972 10 ,877,247 ... 1, 469,209 12 ,520, 016 1, 300 ,12 7 19 ,233 1, 078,554 11 , 414 , 714 (79,078) 22,6 71 390,655 1, 105,302 (3 ,15 0,072) (2,365, 514 ) 784,558 673,950 5 ,19 2, 418 (2,862, 611 ) 3,003,757 810 ,655 2, 714 ,19 2 (1, 417 ,16 2) 2 ,10 7,685 ... 2,006,558 10 3 ,17 3 15 3, 719 19 9,735 1, 794,982 10 6,666 15 3 ,16 9 17 5 ,16 5 211 ,576 (3,493) 550 24,570 2,832,259 1, 923, 518 99,258 2,8 51, 709 2 ,11 0, 716 99,883 2,749, 815 1, 855,582 77,090 10 1,894 255 ,13 4 22,793...

Ngày tải lên: 19/06/2014, 11:20

... 37,365 18 ,268 247 29 9,626 29,067 $ 70,7 81 $ $ 66,394 2, 511 $ 14 ,797 $ 15 0 13 4,876 $ 68, 211 $ 12 2 $ 767,027 $ 2, 511 $ 13 4,876 $ 68, 211 $ 12 2 $ 767,027 $ 13 4,876 13 4,876 $ 68, 211 68, 211 $ 12 2 12 2 ... 1, 646 14 9,856 336,405 528,862 98 ,15 7 11 4,674 1, 227,954 4 01, 8 71 5 01, 982 79,633 50,059 11 ,953 6,407 278,470 1, 330,375 1, 646 (10 2,4 21) 16 ,569 702,6 51 (17 1,850) 530,8 01 1,646 444,949 2,842,252 $ 1, 646 ... 52,044 12 2 ,14 4 5,364 2,509 94 0 5,364 2,509 94 12 9, 512 (17 ,802) 65,702 28 16 ,569 14 5,439 (16 ,929) 12 8, 510 (12 9,9 21) (12 9,9 21) 12 ,358 68,409 $ 68,270 $ (1, 233) 54,036 (13 9) 16 ,569 15 ,880 66,394 $ 14 ,647...

Ngày tải lên: 19/06/2014, 11:20

... 3,9 21, 685 EXPENSES Operating Less: Depreciation and amortization Bank of Oklahoma Note OWRB Note $ 23, 717 ,045 578,735 24,295,780 $ 23, 717 ,045 578,735 24,295,780 19 ,697 ,10 5 19 ,697 ,10 5 (1, 427, 912 ) ... Audit of Financial Statements Performed In Accordance With Government Auditing Standards November 9, 2007 City Commission City of Altus Altus, Oklahoma I have audited the financial statements of ... Maximum annual debt service $ $ $ 1, 135,945 930,055 268,520 Computed coverage 18 6% 2244% 5 31% Coverage requirement 11 0% 12 5% 12 5% Note: Revenues and expenses include only amounts related to operations...

Ngày tải lên: 19/06/2014, 11:20

... Structure of presentation • Definition of Financial statements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use of Financial statements ... Finance Definition of Financial statements Financial statement is a report that records the financial activities of a business, individuals or any other entity There are basic statements:    ... statement Statement of Retained Earnings Statement of Cash Flows Balance sheet Definition: a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship,...

Ngày tải lên: 12/07/2014, 14:20

... chính; - Tạo tính khoản cho tài sản tài 07 /18 /14 Financial Market_Chapter 1_ Overview of Financial Market 11 Financial Markets (cont.)  Classification of financial markets : - Căn vào thời hạn luân ... (Stock Market) 07 /18 /14 Financial Market_Chapter 1_ Overview of Financial Market 13 Financial Markets (cont.) Người cho thuê Người cho thuê 2C 2A 1B Người cung cấp Người cung cấp 1A 2D 1C 2B Người thuê ... lại vốn đầu tư Họ gặp để thỏa mãn nhu cầu 07 /18 /14 Financial Market_Chapter 1_ Overview of Financial Market 10 Financial Markets (cont.)  Roles of financial markets: - Tập trung khoản tiết kiệm...

Ngày tải lên: 18/07/2014, 13:16

... 1 - 41 Assume the MRP is zero for Year and increases by 0 .1% each year Step 2: Find MRP based on this equation: MRPt = 0 .1% (t - 1) MRP1 = 0 .1% x = 0.0% MRP10 = 0 .1% x = 0.9% MRP20 = 0 .1% x 19 ... 3% + 7.5% + 0.9% = 11 .4% rRF20 = 3% + 7.75% + 1. 9% = 12 .65% 1 - 43 Hypothetical Treasury Yield Curve Interest Rate (%) 15 Maturity risk premium 10 yr 10 yr 20 yr 8.0% 11 .4% 12 .65% Inflation premium ... provider of cash (i.e., capital) and a user of cash 1 - 19 What are some financial instruments? Instrument Rate (April 2003) U.S T-bills 1. 14% Banker’s acceptances 1. 22 Commercial paper 1. 21 Negotiable...

Ngày tải lên: 30/10/2014, 08:23

... 0.6% 2.0% 1. 7% 4.0% EBIT 6 .1% 0.3% 7 .1% 7 .1% Int Exp 1. 8% 3.0% 1. 1% 1. 1% EBT 4.3% -2.7% 6.0% 5.9% Taxes 1. 7% -1. 1% 2.4% 2.4% NI 2.6% -1. 6% 3.6% 3.6% 13 - 35 Analysis of Common Size Income Statements ... 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 12 2.5% 260.0% 10 9.5% 17 5.9% 209.2% -16 .0% 96.5% 2005E 14 7 .1% 50.0% 17 9.4% 11 5.9% 54.6% 19 7.9% 13 9.4% 13 - 40 Analysis of Percent Change Balance Sheets  We ... per share $12 .17 = $7. 91 = 1. 54x 13 - 30 2005E 2004 2003 Ind P/E 12 .0x -6.3x 9.7x 14 .2x P/CF 8.2x 27.5x 8.0x 7.6x M/B 1. 5x 1. 1x 1. 3x 2.9x  P/E: How much investors will pay for $1 of earnings...

Ngày tải lên: 06/04/2015, 19:41

... 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 ... time for financial reports 13 8 3.9420 1, 18240 BC13 Danhtieng Firm’s reputation 13 8 3.8309 1, 10389 BC12 Quimo Firm’s size 13 8 3.6775 1, 0 213 1 Group of factors related to auditing firms 13 8 3,9504 ... the role of auditors to ensure information reliability, is a matter 1. 1 .1 Stock market of crucial concern to protect investors 1. 1 .1. 1 Establishment history of the stock market 1. 1 .1. 6 Participants...

Ngày tải lên: 25/12/2015, 17:21

... 1- 1 1- 2 1- 3 1- 4 1- 5 1- 6 1- 7 1- 8 1- 9 1- 10 30 CHAPTER I What are the three principal forms of business organization? What are the advantages and disadvantages of each? Would the “normal” rate of ... payable 11 0 60 Inventories 615 415 Accruals 14 0 13 0 Total current assets $1, 000 $ 810 $ 310 $ 220 Net plant and equipment 1, 000 870 754 580 $1, 064 $ 800 40 40 Common stock (50,000,000 shares) 13 0 13 0 ... taxes (EBIT, or operating income) $ 283.8 $ 263.0 88.0 60.0 $ 19 5.8 $ 203.0 78.3 81. 2 $ 11 7.5 $ 12 1.8 4.0 4.0 Net income $ 11 3.5 $ 11 7.8 Common dividends $ 57.5 $ 53.0 Addition to retained earnings...

Ngày tải lên: 25/01/2014, 23:20

... $207 10 % $304 12 % $13 8 7% $19 1 9% $0.7 10 0% $6 84% $3 72% $3 45% $10 25% $16 17 % $24 13 % $ 51 10% $92 9% $16 1 8% $17 4 7% $16 1 8% $208 10 % $0.7 2% $6 7% $3 4% $9 9% $43 16 % $92 18 % $19 6 19 % $5 91 22% ... 3% $10 4% $16 3% $24 2% $ 51 2% $92 2% $16 1 2% $17 4 1% $16 1 1% $208 1% $0.7 2% $6 7% $3 4% $9 9% $43 16 % $92 18 % $19 6 19 % $5 91 22% $1, 253 22% $1, 789 18 % $2,983 21% $3, 518 25% $3,456 24% $0.3 1% ... GDP 19 10 Revenue ($B) % of GDP … 19 20 … 19 30 … 19 40 … 19 50 … 19 60 … 19 70 … 19 80 … 19 90 … 2000 … 2008 2009 2 010 $0.7 2% $7 8% $4 4% $7 7% $ 41 15% $92 18 % $19 3 19 % $ 517 19 % $1, 032 18 % $2,025 21% ...

Ngày tải lên: 17/02/2014, 21:20