Xem 1-20 trên 94 kết quả Financial statement issues
  • This version was issued in January 2008 and includes subsequent amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 July 2009. IAS 27 Consolidated and separate financial statements was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements (issued in June 1976) except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994, and limited amendments were made by IAS 39 in 1998 and 2000.

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  • This version was issued in September 2007 and includes subsequent amendments resulting from IFRSs issued up to 30 November 2008. Its effective date is 1 January 2009. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997.

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  • My intention in starting this book was to write a second edition of an earlier book I wrote, Consolidated Financial Statements: Concepts, Issues and Techniques (Paul Chapman Publishing, 1987). It soon became apparent that the area had changed so radically in the last eight years that a complete rewrite was necessary, and hence this new book has been born (or rather quarried!).

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  • Cùng tìm hiểu Types of leases; Tax treatment of leases; Effects on financial statements; Lessee’s analysis; Other issues in lease analysis;... được trình bày cụ thể trong "Bài giảng Management theory and practice Financial: Chapter 15". Mời các bạn cùng tìm hiểu để nắm bắt nội dung thông tin tài liệu.

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  • Chapter 10 - Accounting for long-term debt. After you have mastered the material in this chapter, you will be able to: Show how an installment note affects financial statements, show how a line of credit affects financial statements, describe bond features and show how bonds issued at face value affect financial statements,...

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989. It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 was reformatted in 1994, and amended in 1998, 1999 and 2000.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions was issued by the International Accounting Standards Committee in August 1990.

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  • Chapter 11 - Equity analysis and valuation. This chapter emphasizes equity analysis and valuation. Our earningsbased analysis focuses on assessing earnings persistence and earning power. Attention is directed at techniques to aid us in measuring and applying these analysis concepts. Our discussion of equity valuation focuses on issues in estimating company values and forecasting earnings.

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  • This third edition takes as its theme ‘increasing harmonization in financial statements; mixed comparability and diversity in assurance and corporate reporting’. January 2005 marked a significant stage in the move towards acceptance of international financial reporting standards (IFRS) as the basis for harmonizing financial statements. It was the date from which listed companies in member states of the European Union (EU) were required to apply IFRS in their consolidated financial statements, in place of the accounting standards of their home countries.

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  • Early portions of this textbook dealt mostly with financial accounting. Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented. Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized.

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  • PEACE BRIGADES INTERNATIONAL GUATEMALA PROJECT AUDIT REPORT 2008 FINANCIAL STATEMENTS GUATEMALA, OCTOBER 2009 1 1 This is trial version www.adultpdf.com CONTENTS A B 1. 2. C. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

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  • Tham khảo tài liệu 'appendix i reports issued as a result of gao's audit of irs' fiscal years 1992 and 1993 financial statements and status of recommendations_part2', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Chapter 8 - Overview of working capital management. After studying chapter 8, you should be able to: Explain how the definition of “working capital” differs between financial analysts and accountants, understand the two fundamental decision issues in working capital management – and the trade-offs involved in making these decisions, Discuss how to determine the optimal level of current assets,...

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  • In chapters 17 and 18 we studied how business firms determine their mix of permanent longterm financing and how they finance “internally” by retaining earnings. We now need to find out how firms raise long-term financing “externally.” More specifically, the purpose of this chapter is to observe the ways in which bond and stock issues are initially sold in the capital market.

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  • In this chapter, we examine the major long-term securities issued by firms to provide for their long-term financing needs – long-term debt (bonds), preferred stock, and common stock – and evaluate their features. Also, in the Appendix to this chapter we analyze the potential profitability of a company refunding (replacing) an existing bond issue with a new one.

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  • The recent financial crisis exposed many weaknesses in risk management in financial services. Issues around incentives, governance and culture at many market participants have been well documented and need no further discussion. However, the trouble ran deeper than that: reading any account of the last years’ events that brought the financial sector to the brink of collapse, it is obvious that many of the actors ‘flew blind,’ with neither adequate information nor preparation.

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  • This chapter explore the valuation underpinnings to the question of capital structure. As we shall see, much controversy surrounds the issue. Despite the unsettled nature of the matter, we hope that this presentation will provide the conceptual backdrop necessary to guide the financial manager in capital structure decisions.

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  • Chapter 10 - Translation of foreign currency financial statements. In this chapter, these two issues are examined first from a conceptual perspective and second by the manner in which the FASB in the United States has resolved these issues. The chapter concludes with a discussion of IFRS on this topic.

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  • After studying chapter 8, you should be able to: Explain how the definition of “working capital” differs between financial analysts and accountants, understand the two fundamental decision issues in working capital management – and the trade-offs involved in making these decisions, Discuss how to determine the optimal level of current assets,...

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  • This chapter explore the valuation underpinnings to the question of capital structure. As we shall see, much controversy surrounds the issue. Despite the unsettled nature of the matter, we hope that this presentation will provide the conceptual backdrop necessary to guide the financial manager in capital structure decisions.

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