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Consolidated balances

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  • (bq) part 2 book "financial accounting, reporting and analysis - international edition" has contents: inventories, construction contracts, accounting for groups at the date of acquisition, preparation of consolidated balance sheets after the date of acquisition, accounting for associated companies,...and other contents.

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  • The consolidated financial statements include the accounts of Koninklijke Philips Electronics N.V. (‘Royal Philips Electronics' or ‘the Company') and companies that are majority-owned or otherwise controlled. Minority interests are disclosed as share of other group equity in group income in the consolidated statement of income and as other group equity in the consolidated balance sheet. Intercompany transactions and balances have been eliminated.

    pdf0p bin_pham 06-02-2013 35 6   Download

  • Chapter 6 - Elimination of unrealized profit on intercompany sales of inventory. In this chapter, we’ll look at the effects of intercompany sales of merchandise on the consolidated statements. As we learned earlier, many business combinations involve a company buying its supplier or customer – vertical integration.

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  • Put options granted to non-controlling interests of subsidiaries are measured at the exercise price and classified as a financial liability, with a deduction from non-controlling interests on the consolidated statement of financial position at each reporting date.Prior to January 1, 2010, the effective date of IAS 27 (Amended) Consolidated and separate financial statements, where the exercise price exceeded the balance of non-controlling interests, the difference was recognized as an increase in the goodwill of the subsidiary.

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  • SmartReporter implements a Consolidation Policy, which goes over your original, "raw" log file. It compresses similar logs into events and writes the compressed list of events into a relational database (the SmartReporter Database). This database enables quick and efficient generation of a wide range of reports. The SmartReporter solution provides a balance between keeping the smallest report database possible and retaining the most vital information with the most flexibility.

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  • The financial statements of Koninklijke Philips Electronics N.V. (the ‘Parent Company') are included in the statements of the Philips Group. The unconsolidated statements of income of Koninklijke Philips Electronics N.V. therefore reflect only the net after-tax income from affiliated companies and other income after taxes. The accompanying notes are an integral part of the consolidated financial statements. Presentation balance sheet and income statement In 1997, the Company changed the format of its consolidated balance sheet presentation.

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  • The balance sheet perspective gives new insights into the nature of fi nancial contagion in the modern, market-based fi nancial system. Aggregate liquidity can be understood as the rate of growth of aggregate balance sheets. When fi nancial intermediaries’ balance sheets are generally strong, their leverage is too low. The fi nancial intermediaries hold surplus capital, and they will attempt to fi nd ways in which they can employ their surplus capital. In a loose analogy with manufacturing fi rms, we may see the fi nancial system as having “surplus capacity”.

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  • Check Point SmartReporter delivers a user-friendly solution for monitoring and auditing traffic. You can generate detailed or summarized reports in the format of your choice (list, vertical bar, pie chart etc.) for all events logged by Check Point Security Gateway, SecureClient and IPS. SmartReporter implements a Consolidation Policy, which goes over your original, "raw" log file. It compresses similar logs into events and writes the compressed list of events into a relational database (the SmartReporter Database).

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  • What should be the manner of disclosure of the parent’s/venturer’s share in the post-acquisition reserves of a subsidiary/jointly controlled entity in the consolidated balance sheet?

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  • CIMATRON LIMITED CONSOLIDATED FINANCIAL STATEMENTS TABLE OF CONTENTS Page Report of Independent Registered Public Accounting Firm Consolidated Financial Statements: Balance Sheets as of December 31, 2006 and 2005 Statements of Operations for the years ended December 31, 2006, 2005 and 2004 Statement of Shareholders' Equity and Comprehensive Income (Loss) for the years ended December 31, 2006, 2005 and 2004 Statements of Cash Flows for the years ended December 31, 2006, 2005 and 2004 Notes to the Consolidated Financial Statements F-2 F-3 F-4 F-5 F-6 F-8 - F-28 REPORT OF INDEPENDENT REGI...

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  • Yet in recent years, ailing institutions have also made use of bad banks as a method for repairing the balance sheets without governmental interference. Between 2003 and 2005, Dresdner Bank transferred 35.5 billion euros in toxic loans and shares which had lost strategic relevance to a so-called Institutional Restructuring Unit (IRU). In 2008, WestLB, the Landesbank partially owned by the state of North Rhine-Westphalia, founded a consolidation vehicle named “Phoenix” in Dublin, Ireland.

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  • Conceptually, the equity method treats the investee company as if it were condensed into one balance sheet item and one income statement item and then merged into the investor company at the proportion owned by the investor. The equity method is sometimes called “one-line consolidation” because it results in the same effect on the investor’s earnings and retained earnings as would result from consolidating the financial statements of the investor and investee companies. It does so without combining both companies’ financial statements.

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  • Second, we reestimate our baseline specification while adding control variables, ranging from initial fiscal and current account balances to initial bank credit risk and household debt levels. These could plausibly have both affected the growth forecast error and been correlated with fiscal consolidation forecasts. Not controlling for such factors could influence the estimated relation between fiscal consolidation forecasts and growth forecast errors. We find, however, that our results are robust to the introduction of such controls. ...

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  • Having discussed robustness, Section IV turns to three extensions of our baseline results. First, we check whether the baseline results differ depending on whether the fiscal consolidation reflects changes in government spending or changes in revenue. The results suggest that fiscal multipliers were, on average, underestimated for both sides of the fiscal balance, with a slightly larger degree of underestimation associated with changes in government spending. Second, we examine forecast errors for the unemployment rate and for the components of GDP.

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  • We start by considering the role of sovereign debt problems. Are the baseline results picking up greater-than-expected effects of sovereign debt problems rather than the effects of fiscal consolidation? As Table 2 reports, the results are robust to controlling for the initial (end- 2009) government-debt-to-GDP ratio, for the initial fiscal-balance-to-GDP ratio, and for the initial structural fiscal-balance-to-GDP ratio.

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  • When an investor controls an investee, consolidation is required. The parent investor must prepare consolidated statements, to enable investors (and others) to see the assets, liabili- ties, revenues, and expenses of the entire economic entity, consisting of the parent and all of its subsidiaries. When consolidated statements are prepared, the investment account relating to a con- trolled subsidiary disappears entirely from the balance sheet. Instead, the subsidiary’s assets and liabilities are added to those of the parent and reported together as a single economic entity.

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  • Since the Consolidated Appropriations Act of 2012 (P.L. 112-74) did not fully fund the cap adjustment for 2012, the President's Budget proposes to provide the additional $140 million in funding allowed by the cap adjustment, consistent with section 251(b)(2)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended. This proposal provides an extra $46 million, the SSI share of the additional $140 million in funding allowed by the cap adjustment for program integrity.

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  • Our October 2012 box generated many comments, criticisms, and suggestions. In this paper, we restate our methodology, revisit our results, examine their robustness, and consider a number of extensions. Section II presents our estimation approach and reports our baseline results. Our forecast data come from the spring 2010 IMF World Economic Outlook (IMF, 2010c), which includes forecasts of growth and fiscal consolidation—measured by the change in the structural fiscal balance—for 26 European economies.

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  • In the past three years the Spanish authorities have adopted a series of important measures in an attempt to correct the problems arising from the financial crisis and to restore confidence in the banking sector. These measures have been geared to supporting banks' liquidity, promoting the consolidation and restructuring of the more fragile institutions, and increasing capital and provisioning levels especially to cover risks arising from the real estate sector. The measures, however, have not sufficed to ease market pressure.

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  • Despite the deterioration of the economic situation in 2012, fiscal deficits are still expected to fall to 3½% of GDP in the EU and 3¼% in the euro area on the back of consolidation plans implemented in the course of the year. The available information from budgets for 2013 points to continued, though somewhat slower, consolidation with headline deficits projected at 3¼% of GDP in the EU and 2½% in the euro area. A moderate decrease in the pace of fiscal consolidation is also reflected in the structural improvements of the budget balance, which in the EU is...

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