12/31/2014 ACCT 551 Course Project Notes to Financial Statements Source for the original company financial statements: http://files.shareholder.com/downloads/FSLR/63956618x0x819571/AD02242D-C0E5-4C49-AE46-A8265164AD5F/First_Solar_2014_Annual_Report_Bookmark_-_Final.pdf TABLE OF CONTENTS Consolidated Balance Sheets for the year ended December 31, 2014, 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 03 Consolidated Statements of Operations . . . . . . . . .
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Running head: NOTES TO THE FINANCIAL STATEMENTS Notes to the Financial Statements NOTES TO THE FINANCIAL STATEMENTS Abstract The course project is an opportunity to learn how to develop notes to the financial statements and gain experience in writing business topics as well as the need to have detailed information provided in the notes to the financial statements. This includes determining which items need to be included in the notes, which items need to have additional information provided
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Graduate School of Management ACCT 551 Course Project Notes to Financial Statements Table of Contents I. Cover Page 1 II. Table of Contents Page 2 III. Tropical Pool Cleaning Income Statement Page 3 IV. Tropical Pool Cleaning Balance Sheet Page 4 V. Notes to Financial Statements Page 5 VI. Reference Page 9 Notes to Consolidated Financial Statements NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1
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International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date January 15, 2003 Reporting on Compliance with International Financial Reporting Standards Proposed International Auditing Practice Statement Issued for Comment by: The International Federation of Accountants This International Auditing Practice Statement (IAPS) of the International Federation of Accountants has been prepared by the International Auditing and Assurance Standards Board. It was approved for
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Expense | (Cost incurred for advertising, promotions, and other marketing activites) | Annual Report: An annual report, a document issued by management to the shareholders of a company, presents financial information and results of operations for the past fiscal year. The annual report includes financial
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XYZ CONSTRUCTION CO., INC. FINANCIAL STATEMENTS DECEMBER 31,20X1 SAMPLE FINANCIAL STATEMENTS ACCOUNTANTS' REVIEW REPORT Page 2 FINANCIAL STATEMENTS Balance Sheet Statement of Income and Retained Earnings Statement of Cash Flows Notes to Financial Statements Page Page 3 4 Pages 5 - 6 Pages 7 - 13 SUPPLEMENTAL INFORMATION Schedules of Earnings from Contracts and Contract Costs Schedules of General and Administrative Expenses and Other (Income) Expense Schedule of Contract Revenues
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IAS 1: Presentation of Financial Statements Introduction The IASB – International Accounting Standards Board issued its framework for the Preparation and Presentation of Financial Statements in 1989. This is referred to as its conceptual framework. The framework sets out the concepts that underline preparation and presentation of financial statements for external users. The IASB framework assists the IASB: • “in the development of future International Accounting Standards and in its review
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Presentation of Financial Statements Page 1 of 14 IAS 1 — Presentation of Financial Statements Quick Article Links Overview IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. The standard requires a complete set of financial statements to comprise
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XYZ CONSTRUCTION CO., INC. FINANCIAL STATEMENTS DECEMBER 31,20X1 SAMPLE FINANCIAL STATEMENTS Page 2 Balance Sheet Page 3 Statement of Income and Retained Earnings Page 4 Statement of Cash Flows Pages 5 - 6 Notes to Financial Statements Pages 7 - 13 ACCOUNTANTS' REVIEW REPORT FINANCIAL STATEMENTS SUPPLEMENTAL INFORMATION Schedules of Earnings from Contracts and Contract Costs Page 14 Schedules of General and Administrative Expenses and
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TITTLE: PRINCIPLES OF FINANCIAL ACCOUNTING ASSIGNMENT RESEARCH QUESTION EXAMINE THE PROVISIONS AND PRINCIPLES OF INTERNATIONAL ACCOUNTING STANDARD 1 (IAS 1) What is IAS 1? The International Accounting Standards Board (IASB) provides a conceptual framework for the preparation and presentation of financial statements. This currently consists of: 30 standards (IAS 1 – IAS 41) and 11 interpretations (SIC 7 – SIC 32). IAS-1: Presentation of Financial Statement Paragraph 7 of IAS
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