annual report 2015-16
... Pursuant to the provisions of Section 205A and 205C and other applicable provisions if any, of the Companies Act, 1956 (which are in force) all unclaimed / unpaid dividend, application money, debenture interest and interest on deposits as well as principal amount of debentures and deposits as applic ...
... Pursuant to the provisions of Section 205A and 205C and other applicable provisions if any, of the Companies Act, 1956 (which are in force) all unclaimed / unpaid dividend, application money, debenture interest and interest on deposits as well as principal amount of debentures and deposits as applic ...
Financial Accounting and Accounting Standards
... A financial asset—also a financial instrument. Financial Instrument - Any contract that gives rise to a financial asset of one entity and a financial liability or equity interest of another entity. Illustration 7-1 Types of Assets ...
... A financial asset—also a financial instrument. Financial Instrument - Any contract that gives rise to a financial asset of one entity and a financial liability or equity interest of another entity. Illustration 7-1 Types of Assets ...
Charities Accounting Standard (CAS)
... apply the requirements in the CAS to comparative information that relates to financial periods beginning before 1 July 2011 (or for a prior period for which it was not required to apply the CAS) if it is impracticable to do so. In such a case, the charity shall disclose that fact. ...
... apply the requirements in the CAS to comparative information that relates to financial periods beginning before 1 July 2011 (or for a prior period for which it was not required to apply the CAS) if it is impracticable to do so. In such a case, the charity shall disclose that fact. ...
Accounting Fraud: Booms, Busts, and Incentives to Perform
... In this paper, I examine whether macroeconomic conditions influence the propensity to commit accounting fraud. I find that the incidence of observed accounting fraud is increasing in GDP and is at its highest in the periods leading up to an economic peak. In addition, the incidence of observed accou ...
... In this paper, I examine whether macroeconomic conditions influence the propensity to commit accounting fraud. I find that the incidence of observed accounting fraud is increasing in GDP and is at its highest in the periods leading up to an economic peak. In addition, the incidence of observed accou ...
RITCHIE BROS AUCTIONEERS INC (Form: 40-F
... Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this annual report; ...
... Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this annual report; ...
Personal Financial Statements, Pro Forma
... performance and the reliability of information systems, to be used by the client’s management and other third parties. Examples include systems reliability, electronic commerce and services to the health care and education industries, and financial management efficiencies. Example: A company establi ...
... performance and the reliability of information systems, to be used by the client’s management and other third parties. Examples include systems reliability, electronic commerce and services to the health care and education industries, and financial management efficiencies. Example: A company establi ...
LUXOTTICA ANNUAL REVIEW 2011
... few years, to serve 2 billion potential new consumers worldwide and we aim to face this challenge with great enthusiasm and determination. Simplicity and speed, along with an ability to adapt and evolve rapidly, have always represented Luxottica’s core characteristics and will continue to be key to ...
... few years, to serve 2 billion potential new consumers worldwide and we aim to face this challenge with great enthusiasm and determination. Simplicity and speed, along with an ability to adapt and evolve rapidly, have always represented Luxottica’s core characteristics and will continue to be key to ...
Chapter 10
... Classification of lease a matter of professional judgment, i.e. depends on economic substance of the lease agreement Leases that do not appear to satisfy any of the criteria of AASB 117 (paragraphs 10–12) will typically be classified and accounted for by the lessee as ‘operating’ leases They will no ...
... Classification of lease a matter of professional judgment, i.e. depends on economic substance of the lease agreement Leases that do not appear to satisfy any of the criteria of AASB 117 (paragraphs 10–12) will typically be classified and accounted for by the lessee as ‘operating’ leases They will no ...
Sartorius Stedim Biotech Group Reference Document
... 18.6%. Our continuous profitability expansion over the past five years demonstrates the strength of our consumables-driven business model. Based on these results, the Board of Directors will submit a proposal to the Annual General Shareholders' Meeting to raise the dividend by 10% to €1.10 per share ...
... 18.6%. Our continuous profitability expansion over the past five years demonstrates the strength of our consumables-driven business model. Based on these results, the Board of Directors will submit a proposal to the Annual General Shareholders' Meeting to raise the dividend by 10% to €1.10 per share ...
Annual Report 2011-2012 - Financial Intelligence Centre
... revenue. There is also acceptance that counterfeit goods, trade mispricing, under- or over-invoicing and corruption generate flows of illicit finance. These flows, particularly from developing countries, are both an indicator and an enabler of criminal activity. Although it is rarely recognised as s ...
... revenue. There is also acceptance that counterfeit goods, trade mispricing, under- or over-invoicing and corruption generate flows of illicit finance. These flows, particularly from developing countries, are both an indicator and an enabler of criminal activity. Although it is rarely recognised as s ...
CONCEPTS AND COSTS FOR THE MAINTENANCE OF
... The purpose of using both market prices and uniform reporting is to facilitate a rational allocation of resources for individual investing, policy making for both social and economic requirements, and international trade (AARF 1992, 1997, IASC 1996, Hill 1996). Whatever mechanisms exist, they do not ...
... The purpose of using both market prices and uniform reporting is to facilitate a rational allocation of resources for individual investing, policy making for both social and economic requirements, and international trade (AARF 1992, 1997, IASC 1996, Hill 1996). Whatever mechanisms exist, they do not ...
Notes - cloudfront.net
... eliminations of duplicate staff and expenses, rationalization of exploration spending and capital expenditures, operating savings, interest and taxes, all of which are estimated to be approximately $70 million after tax during the first full year of combined operations. ...
... eliminations of duplicate staff and expenses, rationalization of exploration spending and capital expenditures, operating savings, interest and taxes, all of which are estimated to be approximately $70 million after tax during the first full year of combined operations. ...
FREE Sample Here - Find the cheapest test bank for your
... 85. Donner Company is selling a piece of land adjacent to their business premises. An appraisal reported the market value of the land to be $220,000. The Focus Company initially offered to buy the land for $177,000. The companies settled on a purchase price of $212,000. On the same day, another piec ...
... 85. Donner Company is selling a piece of land adjacent to their business premises. An appraisal reported the market value of the land to be $220,000. The Focus Company initially offered to buy the land for $177,000. The companies settled on a purchase price of $212,000. On the same day, another piec ...
Statement of Accounts 2014/2015
... unrealised gains and losses (for example the Revaluation Reserve), where amounts would only become available to provide services if the assets are sold; and reserves that hold timing differences shown in the Movement in Reserves Statement line ‘Adjustments between accounting basis and funding basis ...
... unrealised gains and losses (for example the Revaluation Reserve), where amounts would only become available to provide services if the assets are sold; and reserves that hold timing differences shown in the Movement in Reserves Statement line ‘Adjustments between accounting basis and funding basis ...
sample - Testbankonline.Com
... a. The company sells a machine. b. The company acquires inventory. c. The company receives a bank loan. d. The company increases accounts payable. ANS: B PTS: 1 DIF: E NAT: Reflective thinking LOC: acquire knowledge of financial analysis and cash flows 5. Which of the following is a liquidity ratio? ...
... a. The company sells a machine. b. The company acquires inventory. c. The company receives a bank loan. d. The company increases accounts payable. ANS: B PTS: 1 DIF: E NAT: Reflective thinking LOC: acquire knowledge of financial analysis and cash flows 5. Which of the following is a liquidity ratio? ...
cash flows
... Flows: Classifying Inflows and Outflows of Cash The statement of cash flows essentially summarizes the inflows and outflows of cash during a given period as shown in the following slide (Table 3.3) 1- Decrease/increase in any asset: (difficult for many to grasp (focus on the movement of funds in and ...
... Flows: Classifying Inflows and Outflows of Cash The statement of cash flows essentially summarizes the inflows and outflows of cash during a given period as shown in the following slide (Table 3.3) 1- Decrease/increase in any asset: (difficult for many to grasp (focus on the movement of funds in and ...
Fund - McGraw Hill Higher Education - McGraw
... Long-term capital items are not reported on the fund-based balance sheet, but are scheduled and reported in the government-wide financial statements. Reports only those liabilities that have become due and will require current financial resources to liquidate. Long-term debt principal not due within ...
... Long-term capital items are not reported on the fund-based balance sheet, but are scheduled and reported in the government-wide financial statements. Reports only those liabilities that have become due and will require current financial resources to liquidate. Long-term debt principal not due within ...
2004_10k - Univision
... TeleFutura Network. In January 2002, the Company launched a 24-hour general-interest Spanishlanguage broadcast network, TeleFutura, to meet the diverse preferences of the multi-faceted U.S. Hispanic community. TeleFutura Network’s signal covers approximately 80% of all Hispanic Households through TT ...
... TeleFutura Network. In January 2002, the Company launched a 24-hour general-interest Spanishlanguage broadcast network, TeleFutura, to meet the diverse preferences of the multi-faceted U.S. Hispanic community. TeleFutura Network’s signal covers approximately 80% of all Hispanic Households through TT ...
Financial Accounting and Accounting Standards
... IFRS and GAAP differ in the criteria used to derecognize (generally through a sale or factoring) a receivable. IFRS is a combination of an approach focused on risks and rewards and loss of control. GAAP uses loss of control as the primary criterion. In addition, IFRS permits partial derecognition; G ...
... IFRS and GAAP differ in the criteria used to derecognize (generally through a sale or factoring) a receivable. IFRS is a combination of an approach focused on risks and rewards and loss of control. GAAP uses loss of control as the primary criterion. In addition, IFRS permits partial derecognition; G ...
Financial Accounting and Accounting Standards
... IFRS and GAAP differ in the criteria used to derecognize (generally through a sale or factoring) a receivable. IFRS is a combination of an approach focused on risks and rewards and loss of control. GAAP uses loss of control as the primary criterion. In addition, IFRS permits partial derecognition; G ...
... IFRS and GAAP differ in the criteria used to derecognize (generally through a sale or factoring) a receivable. IFRS is a combination of an approach focused on risks and rewards and loss of control. GAAP uses loss of control as the primary criterion. In addition, IFRS permits partial derecognition; G ...
Accounting for Receivables
... Identify in the balance sheet or in the notes each major type of receivable. ...
... Identify in the balance sheet or in the notes each major type of receivable. ...
Yes, there is a big Difference between Audit on Profit Organizations
... financial records of a company or a business. However, recent auditing has begun to include non-financial subject areas, such as safety, security, information systems performance, and environmental concerns. With nonprofit organizations and government agencies, there has been an increasing need for ...
... financial records of a company or a business. However, recent auditing has begun to include non-financial subject areas, such as safety, security, information systems performance, and environmental concerns. With nonprofit organizations and government agencies, there has been an increasing need for ...
Guidance on the Determination of Realised Profits and
... The detailed discussions in this guidance focus in particular on aspects of accounting where interpretative difficulties may arise when attempting to determine the full extent of a company‟s profits available for distribution. The discussions address the principles concerned in analysing any given t ...
... The detailed discussions in this guidance focus in particular on aspects of accounting where interpretative difficulties may arise when attempting to determine the full extent of a company‟s profits available for distribution. The discussions address the principles concerned in analysing any given t ...
Chapter 2: Financial Statements and the Annual
... 44. Which statement is trueconcerning gains and losses? A. Gains and losses are reported on the balance sheet in the Assets and Liabilities sections, respectively. B. Gains and losses are special types of revenues and expenses that are reported on the income statement. C. The amounts of gains and l ...
... 44. Which statement is trueconcerning gains and losses? A. Gains and losses are reported on the balance sheet in the Assets and Liabilities sections, respectively. B. Gains and losses are special types of revenues and expenses that are reported on the income statement. C. The amounts of gains and l ...