IFRS 9 Financial Instruments
... Each is then accounted for separately. The liability element is determined first by fair valuing the cash flows excluding any equity component, and the residual is assigned to equity. As well as ordinary debt, liabilities include mandatory redeemable shares, such as units of a mutual fund and some p ...
... Each is then accounted for separately. The liability element is determined first by fair valuing the cash flows excluding any equity component, and the residual is assigned to equity. As well as ordinary debt, liabilities include mandatory redeemable shares, such as units of a mutual fund and some p ...
Greenko Restricted Group Financial Statements
... An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the combined financial statements. The procedures selected depend on our judgement, including the assessment of the risks of material misstatement of the combined financial statements, whether due t ...
... An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the combined financial statements. The procedures selected depend on our judgement, including the assessment of the risks of material misstatement of the combined financial statements, whether due t ...
Examples
... Unique investment structure: only have to put in money if milestones are met; combination of cumulative non-convertible preferred stock and regular convertible preferred has benefit that VC will be paid back most of investment out of IPO proceeds Equipment can be funded with debt Gives investors abi ...
... Unique investment structure: only have to put in money if milestones are met; combination of cumulative non-convertible preferred stock and regular convertible preferred has benefit that VC will be paid back most of investment out of IPO proceeds Equipment can be funded with debt Gives investors abi ...
0001558370-16-008972 - Douglas Dynamics Investor Relations
... Notes to Unaudited Consolidated Financial Statements (In thousands except share and per share data) 1.Basis of presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. Acc ...
... Notes to Unaudited Consolidated Financial Statements (In thousands except share and per share data) 1.Basis of presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. Acc ...
Financial-Accounting-6th-Edition-Libby-Test-Bank
... A. possible debts or obligations of an entity as a result of future transactions which will be paid with assets or services. B. possible debts or obligations of an entity as a result of past transactions which will be paid with assets or services. C. probable debts or obligations of an entity as a r ...
... A. possible debts or obligations of an entity as a result of future transactions which will be paid with assets or services. B. possible debts or obligations of an entity as a result of past transactions which will be paid with assets or services. C. probable debts or obligations of an entity as a r ...
Revenue-generating projects
... life equipment. Financing costs (e.g. interest payments) and depreciation should be excluded (the latter is not a cash-flow). When VAT is recoverable, the costs and revenues should be based on figures excluding VAT. Projects whose revenue is lower than operating costs: Where a project's revenue is ...
... life equipment. Financing costs (e.g. interest payments) and depreciation should be excluded (the latter is not a cash-flow). When VAT is recoverable, the costs and revenues should be based on figures excluding VAT. Projects whose revenue is lower than operating costs: Where a project's revenue is ...
EQUITY RESEARCH Red River Resources Ltd (RVR.ASX)
... While the company awaits a turnaround in the zinc price, it is undertaking an exploration program which is initially focusing on advanced exploration targets. Major ones include Far West’s exploration target and up dip extension, Liontown mining study on JORC Resources and anomaly at Liontown East, ...
... While the company awaits a turnaround in the zinc price, it is undertaking an exploration program which is initially focusing on advanced exploration targets. Major ones include Far West’s exploration target and up dip extension, Liontown mining study on JORC Resources and anomaly at Liontown East, ...
What is A Current Liability?
... not accrued as “contingent liabilities.” The term “contingent liabilities” is used for all of these obligations in U.S. GAAP. B. IFRS requires disclosure (but not accrual) of two types of contingent liabilities: (1) possible obligations whose existence will be confirmed by some uncertain future even ...
... not accrued as “contingent liabilities.” The term “contingent liabilities” is used for all of these obligations in U.S. GAAP. B. IFRS requires disclosure (but not accrual) of two types of contingent liabilities: (1) possible obligations whose existence will be confirmed by some uncertain future even ...
Why doesn’t Capital Flow from Rich to Poor Countries? An
... evidence shows that, for the period 1971−1998, the most important variable in explaining the Lucas paradox is the institutional quality. We find that this is a causal relationship that holds true even after controlling for other variables that might determine capital inflows. The work on institution ...
... evidence shows that, for the period 1971−1998, the most important variable in explaining the Lucas paradox is the institutional quality. We find that this is a causal relationship that holds true even after controlling for other variables that might determine capital inflows. The work on institution ...
NATIONAL OILWELL VARCO INC (Form: 10-Q
... Repayments on debt Cash dividends paid Share repurchases Proceeds from stock options exercised Other Net cash used in continuing financing activities Discontinued operations ...
... Repayments on debt Cash dividends paid Share repurchases Proceeds from stock options exercised Other Net cash used in continuing financing activities Discontinued operations ...
2017 10K - The York Water Company
... Under the requirements of the Pennsylvania Safe Drinking Water Act, or SDWA, the Pennsylvania Department of Environmental Protection, or DEP, monitors the quality of the finished water supplied to customers. The DEP requires the Company to submit weekly reports showing the results of daily bacteriol ...
... Under the requirements of the Pennsylvania Safe Drinking Water Act, or SDWA, the Pennsylvania Department of Environmental Protection, or DEP, monitors the quality of the finished water supplied to customers. The DEP requires the Company to submit weekly reports showing the results of daily bacteriol ...
solvency and financial condition report for the year ended 31
... Market Risk The Company is exposed to market risk on: its investment portfolio of fixed income bonds, collective investment undertakings and structured notes its assets and liabilities exposed to interest rate movements its assets and liabilities denominated in foreign currencies which are exp ...
... Market Risk The Company is exposed to market risk on: its investment portfolio of fixed income bonds, collective investment undertakings and structured notes its assets and liabilities exposed to interest rate movements its assets and liabilities denominated in foreign currencies which are exp ...
Fair Value Accounting: Information or Confusion for Financial Markets?
... The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system. Reacting to the pressures of banking regulators and governments, standard-setters have brought forward additional guidance on the ...
... The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system. Reacting to the pressures of banking regulators and governments, standard-setters have brought forward additional guidance on the ...
Econometric Analysis Of Capital Flight In Developing Countries: A
... account balance. The issue of capital flight measurement is far from being resolved, but this study is not intended to contribute to this debate. Deppler and Williamson (1987) clearly stated the problems with capital flight as giving rise to a net loss in the total resources available for domestic s ...
... account balance. The issue of capital flight measurement is far from being resolved, but this study is not intended to contribute to this debate. Deppler and Williamson (1987) clearly stated the problems with capital flight as giving rise to a net loss in the total resources available for domestic s ...
SME Access to External Finance BIS ECONOMICS PAPER NO. 16 JANUARY 2012
... If the UK is to continue to thrive, it is critical that entrepreneurs are able to start, finance and grow a business without any unnecessary impediments – the Government aims to make the UK one of the best places in Europe for this. The Government has already assessed the challenges facing the UK ec ...
... If the UK is to continue to thrive, it is critical that entrepreneurs are able to start, finance and grow a business without any unnecessary impediments – the Government aims to make the UK one of the best places in Europe for this. The Government has already assessed the challenges facing the UK ec ...
