section€10 3 calculating widths and margins

... for Grants and Other Assistance – Alison Rayner, Queensland Treasury • Impact of natural disasters – Paul Christensen • Accounting Standards and Financial Reporting Update – Patrick Flemming This ... control and assurance frameworks • Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2011 • • • • • Changing client profile Enhanced audit standards and ... - Information systems governance and control including the Queensland Health Implementation of Continuity Project • Report No for 2009 - Results of Audits at 31 May 2009 – One School Project...

Ngày tải lên: 19/06/2014, 17:20

... (Australian and New Zealand Institute of Insurance and Finance) This is trial version www.adultpdf.com Queensland Audit Office 2010-11 Financial Audit Update ACCOUNTING FOR GOVERNMENT GRANTS AND OTHER ... Documents (mandated under legislation) Financial Accountability Act 2009 Financial Accountability Regulation 2009 Financial and Performance Management Standard 2009 Subsidiary Policy Documents (mandated ... Alison Rayner, CA Principal Accountant Queensland Treasury This is trial version www.adultpdf.com Session Outline • Queensland’s Public Sector Accounting and Reporting Framework – – – • Departments...

Ngày tải lên: 19/06/2014, 17:20

... (Beneficial Enterprises and Business Activities) Regulation 2010 Australian Accounting Standards Guidance – Tropical Council Financial Statements Local Government (Finance, Plans and Reporting) Regulation ... 14,479 45% 40% 39 % 35 % (Source: Report on State Finances 2007 to 2010) This is trial version www.adultpdf.com Accounting for Grants (Grantee/Recipient) •Applicable Accounting Standards: – AASB ... Applicable to for-profits (i.e Government Owned Corporations and some Statutory Bodies) Note:- IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers) is not relevant in Australia This is...

Ngày tải lên: 19/06/2014, 17:20

... recognised when they would be purchased if not donated and when their fair value can be measured reliably – Recognise services at fair value and as income and expenses (i.e bottom line neutral) This is ... charge or by way of gift or donation – Eg volunteers involved in the clean up after the Queensland floods and Cyclone Yasi • Some donated services, while useful, may not be central to the delivery ... Government Grants and Disclosure of Government Assistance • Applicable to for-profits entities preparing general purpose financial statements • Government grants – defined in the standard including...

Ngày tải lên: 19/06/2014, 17:20

... expense and a liability (payable) – Advance grant payments (and transaction is conditional), • Recognise a prepayment (i.e asset) and amortisation (i.e expense) over grant period, as and when ... the Preparation and Presentation of Financial Statements • AASB 101 Presentation of Financial Statements • AASB Financial Instruments • AASB 139 Financial Instruments: Recognition and Measurement ... Accounting Standards to provide guidance on the accounting treatment – AASB 1004 Contributions considers the situation of a not-for-profit receiving grants rather than paying them – Applicable Standards...

Ngày tải lên: 19/06/2014, 17:20

... physical assets Grants and other forms of assistance Operational impacts Financial statements and audit visits Potential impact on audit opinions Communication of issues and impacts This is trial ... Write-offs and repairs – At what stage are assets so damaged that they no longer represent assets? – Decisions made to repair or replace assets – Capital v maintenance – Replacement of parts and significant ... infrastructure assets This is trial version www.adultpdf.com Non-current physical assets • Useful lives and residual values – Annual assessment required under AASB 116 – Have remaining useful lives been...

Ngày tải lên: 19/06/2014, 17:20

... appropriate understanding of the basis for any modified opinions – Consistency of opinions issued This is trial version www.adultpdf.com Communication of issues and impacts • Need for regular and timely ... Parliament – Inform This is trial version www.adultpdf.com Accounting and Auditing Standards Update Patrick Flemming Manager – Audit Policy and Quality This is trial version www.adultpdf.com Overview • ... policies and where documented • Mandatory emphasis of matter on basis of accounting This is trial version www.adultpdf.com Leases • Changes to AASB 117 for 2010-11: – Default classification of land...

Ngày tải lên: 19/06/2014, 17:20

... Instruments • Minor amendments to AASB 139 for 2010-11 (not expected to have a significant impact) • New standard - AASB (to replace AASB 139 ) • Effective January 20 13 • Amends requirements for classification, ... Requirements • • • • • • • New Standard - AASB 10 53 Effective from July 20 13 Establishes tiers for financial reporting Tier requires fewer disclosures Regulator (Treasury) can mandate Tier Treasury is ... (IASB ED/2010/6): – Standard expected to be released in 2011 – Retrospective application is proposed – Extensive changes to current revenue and construction standards (AASB 118 and AASB 111) – Identify...

Ngày tải lên: 19/06/2014, 17:20

... 9.59 2 .32 Marble 14 13 10.7 0.58 6.18 2.49 Gneiss 13 13 11.9 4. 13 8.86 2 .31 Slate 11 3. 79 0 .35 1 .39 0.96 Schist 13 12 10.0 0.86 4.97 3. 18 Phyllite 3 2.51 1.25 1.71 0.57 27 19 5.68 0.09 2. 13 1.19 ... s 2.40 0.082 3. 43 0.082 5.14 0.082 5.82 0.082 8.567 0.082 m s 0.575 0.002 93 0.821 0.002 93 1. 231 0.002 93 1 .39 5 0.002 93 2.052 0.002 93 m s 0.128 0.00009 0.1 83 0.00009 0.275 0.00009 0 .31 1 0.00009 ... 0.57 27 19 5.68 0.09 2. 13 1.19 5 4.76 0 .38 2 .39 1.65 Shale 30 14 5.60 0.001 1.42 1.45 Limestone 30 30 13. 0 0.65 5.7 3. 73 Dolostone 17 16 11.4 0. 83 4.22 3. 44 Sandstone Siltstone Poisson’s ratio for...

Ngày tải lên: 06/09/2012, 15:57

Ngày tải lên: 11/10/2012, 16:13

... 1.25 1.25 1.25 1.25 1 .34 1 .33 1 .33 1 .33 1 .33 1 .33 1 .33 1.04 1 .38 1.62 1.62 1.62 1.62 1.62 1.20 1.60 1.75 1.75 1.75 1.75 1.75 1 .36 1.82 1.86 1.86 1.86 1.86 1.86 1.04 1 .38 1. 73 2.16 2.16 2.16 2.16 ... 3. 02 1.20 1.60 2.00 2.50 3. 00 3. 50 3. 50 1 .36 1.82 2.27 2.84 3. 41 3. 98 3. 98 1.04 1 .38 1. 73 2.16 2.59 3. 02 3. 89 1.20 1.60 2.00 2.50 3. 00 3. 50 4.50 1 .36 1.82 2.27 2.84 3. 41 3. 98 5.12 Source: Adapted ... 2.44 2.44 1 .36 1.82 2.27 2.61 2.61 2.61 2.61 1.04 1 .38 1. 73 2.16 2.59 2.59 2.59 1.20 1.60 2.00 2.50 3. 00 3. 00 3. 00 1 .36 1.82 2.27 2.84 3. 41 3. 41 3. 41 1.04 1 .38 1. 73 2.16 2.59 3. 02 3. 02 1.20 1.60...

Ngày tải lên: 18/10/2012, 16:13

... hai đường dẫn xử lý shape 13 www.vietphotoshop.com - Dịch Bá tước Monte Cristo Chương 10: Vector masks, paths and shapes 3. Trên hộp công cụ, ấn nút Default Foreground and Background Colors Photoshop ... Color, chọn màu vàng tươi cách đặt giá trị sau: R= 239 , G= 233 , B=7 18 www.vietphotoshop.com - Dịch Bá tước Monte Cristo Chương 10: Vector masks, paths and shapes Photoshop CS 7.Trong tuỳ biến công ... Cristo |Trang chủ| |Photoshop CS| |Chương 11| 33 www.vietphotoshop.com - Dịch Bá tước Monte Cristo Chương 10: Vector masks, paths and shapes Photoshop CS 34 www.vietphotoshop.com - Dịch Bá tước Monte...

Ngày tải lên: 05/11/2012, 11:48

... UUΓ0ξ ξ + VUΓ0η ξ + UVΓ0 ξη + VVΓ0ηη − G ζ }h2 (3. 37) Equations (3. 26, 3. 33, 3. 34) and (3. 37) are the depth-averaged equations in a general form used in calculating water surface profile of flows ... the Riemann-Christoffel symbols: (m = 1,2 ,3) (3. 32) Substituting the conditions of orthogonality (Equations 3. 10 and 3. 11) into Equations (3. 30, 3. 31), and neglecting the effect of Reynold stress ... = yη = (3. 3a) J ζ yξ z − ζ zξ y (3. 3b) J ξ yη z − ξ zη y (3. 3c) J η z ζ x − η xζ z (3. 4a) J ζ z ξ z − ζ xξ z (3. 4b) J 21 yζ = zξ = zη = zζ = ξ zη x − ξ xη z (3. 4c) J η xζ y − η yζ x (3. 5a) J...

Ngày tải lên: 06/11/2012, 10:35

... 469 .30 0.000 154.000.000 6 23. 300.000 168.000.000 833 .600.000 cho i thi cơng QL18 20 23/ 03 23/ 03 HT ti n VL 33 11 ph i tr DN Vi t H ng 35 25/ 03 25/ 03 HT ti n VL 33 11 ph i tr XN Hương Th nh 36 25/ 03 ... tháng6/ 03 giá thành (15%) thành lao ng lao KPC ng (2%) i (5%) (1%) 17.6 23. 160 2.6 43. 474 35 2.6 63 881.158 176 .33 2 51.000.662 1.020. 133 17.6 23. 160 2.6 43. 474 35 2.6 63 881.158 176 .33 2 51.000.662 1.020. 133 ... 627 Có TK 33 41 - Khi trích kho n BHXH,BYT,KPC tính vào giá thành N TK 6271 Có TK 33 82 Có TK 33 83 Có TK 33 84 - Khi trích kho n BHXH,BHYT ph i thu t nhân viên N TK 138 8 Có TK 33 83 Có TK 33 84 ví d...

Ngày tải lên: 17/04/2013, 09:41

... 469 .30 0.000 154.000.000 6 23. 300.000 168.000.000 833 .600.000 cho i thi cơng QL18 20 23/ 03 23/ 03 HT ti n VL 33 11 ph i tr DN Vi t H ng 35 25/ 03 25/ 03 HT ti n VL 33 11 ph i tr XN Hương Th nh 36 25/ 03 ... tháng6/ 03 giá thành (15%) thành lao ng lao KPC ng (2%) i (5%) (1%) 17.6 23. 160 2.6 43. 474 35 2.6 63 881.158 176 .33 2 51.000.662 1.020. 133 17.6 23. 160 2.6 43. 474 35 2.6 63 881.158 176 .33 2 51.000.662 1.020. 133 ... 627 Có TK 33 41 - Khi trích kho n BHXH,BYT,KPC tính vào giá thành N TK 6271 Có TK 33 82 Có TK 33 83 Có TK 33 84 - Khi trích kho n BHXH,BHYT ph i thu t nhân viên N TK 138 8 Có TK 33 83 Có TK 33 84 ví d...

Ngày tải lên: 22/04/2013, 10:13

Ngày tải lên: 03/06/2013, 01:25

... 1,500 UFO sightings 3. There were over …………………… worldwide in 1952 a UFO above their In 1954, a woman and her children saw house an egg-shaped object in one of his fields and A farmer saw …………………………………………………… ... Objects) Ask and answer with a partner a) Have you ever heard about UFOs ? b) Do you think they really exist ? c) Have you ever seen any films on UFOs ? What were they about ? Listen and Read: a ... Unit 10 LIFE ON OTHER PLANETS Period 63: GETTING STARTED & LISTEN AND READ Te ac he r: Ho Thi Xuan Vui Sc ho ol: Nguye n Thi Minh Warm – up: Kim’s game...

Ngày tải lên: 25/06/2013, 01:27

... A(1 ;3) : a m = b m = -1 [] c m = - d m = Giá trị nhỏ hàm số y = x + a 2 x b với x > là: c d b D = R\ {3} c D = R\{-1 ;3} [] Hàm số y = x + + x 3 có TXĐ là: a D = [-1;+ ∞ )\ {3} d D = (-1 ;3) ... ABC ? a (0 ;3) b (3; − 1) c (1; 2) d (3; 0) [] r r r r r Cho a =( − ; 8); b = (3; − 6).Phân tích véctơ x = (5; − 11) theo véctơ a b không phương (chọn phương án đúng) r 1r 3r r r 3r a x= − a+ ... ≤ 2n [] Cho A = (- ∞ ; 3) B = [ m; + ∞ ) Để A ∪ B = R thì: a m ≤ b m < m≥ [] Tập nghệm PT: x2 + x − =0 x +3 a {1} b {1; -3} D x ∃x ∈ R : x < c m >3 d là: c { -3} d ∅ [] Trong hàm số...

Ngày tải lên: 30/06/2013, 01:26

... chọn (không chọn từ moon) 6.Trong palette Color, chọn màu vàng tươi cách đặt giá trị sau: R= 239 , G= 233 , B=7 7.Trong công cụ option, ấn nút Commit Any Current Edits để bỏ chọn văn mà bạn muốn xem ... Default Foreground and Background Colors để thiết lập mầu thành đen trắng (hoặc ấn T D để thực chúng) 3. Trong palette Charater, chọn font Sans serif, kiểu font Roman, cỡ font 36 , leading 28 Ấn ... tác giống với nút Default Foreground and Background Colors công cụ để thiết lập lại mầu mặc định đen trắng Sau ấn X, thao tác giống nút Switch Foreground and Background Colors để chuyển mầu mặc...

Ngày tải lên: 03/07/2013, 21:51

Ngày tải lên: 03/07/2013, 21:51