Street, 6th floor Kyiv, 03151 Ukraine +38 (044) 490 51 85 Andriy Patiota patiota@art-capital.com.ua www.art-capital.com.ua is@art-capital.com.ua ART CAPITAL UKRAINIAN FOOD & AGRICULTURE: EQUITY GUIDE 16.09.2011 TABLE OF CONTENTS Summary ............................................................................................................. 3 Sector overview ................................................................................................... 5 Sector outlook
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Chapter 1 An Introduction to Assurance and Financial Statement Auditing * Key Term * Assurance Services (鉴证业务): Independent professional services that improve the quality of information, or its context, for decision makers. Encompasses attest services and financial statement audits * Reporting not only on the reliability and credibility of information, but also on the relevance and timelines. * Attest (声明): A service when a practitioner (从业者) is engaged to issue or does issue a report
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Audit Committee Material Weaknesses in Smaller Reporting Companies December 2nd, 2010 OUTLINE: I. SUMMARY OF THE ARTICLE II. PROBLEM STATEMENT III. SUGGESTIONS FROM THE AUTHORS IV. RELEVANCE TO AUDITING ENVIRONMENT V. CONCLUSION I. Summary of the Article This report summarizes the article published by Gramling, Audrey A, Hermanson, Dana R, Hermanson, Heather M in the CPA journal of 2009. The main focus of the article
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2012May 2014 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates HKAS 21 COPYRIGHT © Copyright 2014 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning
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Pre-Test 1. Financial accounting is an information system that: tracks and records an organization's business transactions 2. Jeff Brown is the sole owner of Shoe Central, a small shoe shop. One day, he buys a used car for his personal use, and pays $2,000 from his checking account. The fact that this transaction has no effect on Shoe Central's financial accounts is an application of the: 3. Jeff Brown, owner of Shoe Central, a small shoe store, buys cleaning supplies for his store once
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directors and auditors The directors’ responsibilities for preparing the annual report, the directors’ remuneration report and the financial statements in accordance with applicable United Kingdom law and International Financial Reporting Standards (IFRS) as adopted by the European Union are set out in the statement of directors’ responsibilities. Our responsibility is to audit the financial statements and the part of the directors’ remuneration report
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efrag.org; www.fee.be). Copies of the Exposure Draft are available from the IASB’s website (www.iasb.org). Federation of European Accountants Fédération des Experts comptables Européens Impairment of Financial Assets: The Expected Loss Model SUMMARY INTRODUCTION 1 In response to the recent financial crisis, aspects of financial reporting have come under the spotlight and calls for change have been raised. The financial reporting of losses on financial assets held at amortised cost is one such
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efrag.org; www.fee.be). Copies of the Exposure Draft are available from the IASB’s website (www.iasb.org). Federation of European Accountants Fédération des Experts comptables Européens Impairment of Financial Assets: The Expected Loss Model SUMMARY INTRODUCTION 1 In response to the recent financial crisis, aspects of financial reporting have come under the spotlight and calls for change have been raised. The financial reporting of losses on financial assets held at amortised cost is one such
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Financial Statements 2011 Contents Report to members 1 Report of the independent auditor to the members of Deloitte LLP 10 Consolidated income statement 11 Consolidated statement of comprehensive income 12 Consolidated balance sheet 13 Consolidated statement of changes in equity 15 Consolidated cash flow statement 16 Notes to the financial statements 17 Report to members The Board presents its report to the members and the audited financial
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British Airways Plc Annual Report and Accounts Year ended 31 December 2011 Company registration number: 1777777 Contents Officers and professional advisers 1 Directors’ report and business review Business review Management review Financial review Internal controls and risk management Directors’ report 2 4 6 9 Directors’ responsibilities statement in relation to the financial statements 12 Independent auditors’ report 13 Group financial statements Group consolidated
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