Report 5 Management’s Discussion and Analysis 6 Basic Financial Statements 6 Government-wide Financial Statements 7 Fund Financial Statements 8 Government, Proprietary, and Fiduciary Funds – Financial Statements 10 Summary of Significant Accounting Policies (SSAP) 14 Note Disclosure (other than SSAP and pension-related disclores) 19 Required Supplementary Information (RSI) 19 Combining and Individual Fund Information and Other Supplementary Information 21 Statistical Section 22 Other
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Threat of Substitute Products Bargaining Power of Buyers Bargaining Power of Suppliers Competitive Advantage Analysis Key Success Factors Accounting Analysis Key Accounting Policies Accounting Flexibility Accounting Strategy Quality of Disclosure Revenue Manipulation Diagnostics Expense Manipulation Diagnostics Potential “Red Flags” Undo Accounting Distortions Ratio Analysis Forecast Financials Liquidity Analysis Profitability Analysis Capital Structure Analysis Extended Ratio Analysis
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S T N C O N T E Notice of Annual General Meeting 2 Statement Accompanying Notice of Annual General Meeting 3 Corporate Information 4 Profile of the Board of Directors 5 Audit Committee Report 7 Statement of Corporate Governance 11 Statement on Risk Management and Internal Control 15 Directors’ Responsibility Statement and Other Information 17 Chairman’s Statement 19 Directors’ Report 21 Consolidated Statements of Financial Position 25 Statements of Profit
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STATEMENTS.................................................................................. 14 1. CORPORATE INFORMATION ........................................................................................................................ 14 2. ACCOUNTING PRINCIPLES ........................................................................................................................... 14 BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS ........................................................
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Interest Expense | $4,783.53 | | Bonds Payable | | $783.53 | Cash | | $4,000.00 | d) January 1, 2010 | Debit | Credit | Bond Payable | $19,628.12 | | Loss on Retirement of Bonds | $771.88 | | Cash | | $20,400.00 | 22. Accounting for bonds using amortized cost measurement based on the historical market interest rate. Period | 10 | Interest Rate | 5% / semiannual | Face Value | $2,000,000 | Coupon Rate | 4% / semiannual | Payment | $80,000 | Period(1)
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“Codification” means the FASB Accounting Standards Codification electronic research system developed and released by the FASB which houses, reorganizes and indexes United States financial accounting standards and related literature (FASB Accounting Standards Codification®). The codification can basically be referred to as a one stop complete authorized source of reference for GAAP framework in order to adhere to the requirements of fair financial reporting by non-governmental entities. The codification
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Amira Alickovic, Cory Vance, Kaitlyn Shaw, Kelly Cheng Professor Elrod - Accounting 3309 The University of Texas at Arlington General Information 1. What is the name of the corporation you will analyze? Target 2. The corporate headquarters is located in what city? Minneapolis, Minnesota 3. When is the fiscal year end of the corporation? Jan. 31, 2015 4. What are the primary products or services of the corporation? * Clothing * Shoes & Jewelry * Baby & Kids
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affect the products historical cost. Factors that will affect inventory include current The inventory reserves for PetSmart on February 2, 2014 was valued at 12.7 million compared to 2013 at 11.8 million and increase in reserves of .9 million. Accounting Receivables and bad debt PetSmart net receivables shown on the balance sheet (pg54/F3) for the latest year is 72,685(in
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Contents Executive Summary 2 Introduction 3 Current accounting policies and relative accounting standards 4 Accounting policies 4 Judgement in applying accounting standards 4 AASB101 4 Sources of estimation and uncertainty 5 AASB 101 5 AASB 108 5 The current accounting practice of Discovery Metals 7 Property, Plant and Equipment 7 Impairment of assets 8 Provision 9 The potential gap 10 Recommendation 10 Conclusion 11 Reference 12 Appendix A 13 Executive Summary The
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ISSUES IN ACCOUNTING EDUCATION Vol. 22, No. 4 November 2007 pp. 685–708 China Eastern Airlines: People’s Republic of China Accounting Standards, International Financial Reporting Standards, or U.S. Generally Accepted Accounting Principles? John L. Haverty ABSTRACT: China Eastern Airlines, headquartered in the People’s Republic of China, has been listed and traded on the New York Stock Exchange since 1997. In its 2005 annual report, China Eastern Airlines presents two sets of financial statements:
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