... the financial service sector, insurance expenses in the insurance sector, and the depreciation of both tangible and intangible assets, which all can influence taxable ...separate financialstatements ...
... the financialstatements sufficient to give reasonable assurance that the financialstatements are free from material misstatement, whether caused by fraud or ...the financial ...
... the financialstatements sufficient to give reasonable assurance that the financialstatements are free from material misstatement, whether caused by fraud or ...the financial ...
... NOAA’s financial system, FIMA, did not contain automated procedures or system controls to prevent over-obligation of apportioned funds at the required level. We noted that the CAMS accounts payable module, in ...
... As planned, in January 2005 the new accounting system came into use, together with a new set of accounting rules and a new chart of accounts. While the budget accounts are still based on movements of cash, the general ...
... Based on new rules, the Communities must evaluate and recognise in its financialstatements the expendi- ture to be financed by the general budget but which has not yet been declared by the year-end. Thus ...
... Following the Council Regulations (EC) No 2028/2004 & 1150/2000 funds are kept mainly with Treasuries and Central Banks. Those funds are non-interest bearing and are kept free of charges. The Commission funds kept on ...
... 5. Amounts paid to financial intermediaries but not yet transferred to the final beneficiary. This item includes advance payments from the budget to public or private intermediaries selected by the Commission to ...
... account statements of the Instrument since, for example, the amounts used as guarantees remain blocked on the Instruments′ bank accounts and the loans reimbursed to the Instrument become available for new ...the ...
... In a Joint Declaration of 25 November 2002, the Commission, Parliament and Council emphasised the need to contain the amounts still to be cleared and to eliminate ‘abnormal outstanding commitments’ in the medium term. ...
... the consolidated provisional accounts by 31 March of the following year, on the basis of the provisional accounts which each institution and each agency have sent by 1 ...final consolidated accounts by 31 ...
... Revenue includes donations, bequests, collections and income from other fund raising activities. Revenue is analysed as Restricted, Unrestricted or Designated. Restricted funds represent income recognised in the ...
... per financial year of expense it is therefore possible to calculate the average of corrections per financial year closed and to extrapolate this percentage to more recent financial years for which ...
... For the implementation of the development phase of the Galileo programme, a joint undertaking, within the meaning of Article 171 of the Treaty, was set-up by the Council Regulation 876/2002 for a period of 4 years (2002 ...
... associates’ financialstatements used in applying the equity ...as financial instruments categorised as available-for-sale and the equity method is not ...
... of consolidatedfinancialstatements that include all subsidiaries under the control of a ...present consolidatedfinancialstatements if and only if: ...
... prepare consolidatedfinancialstatements and annual reports consolidated administrators unless a joint bank together with one or more entities that are subsidiaries of its form a banking ...
... and consolidatedfinancialstatements of all ...all financialstatements to be ...the financial reporting of listed, unlisted public and private firms is based on audited ...
... Irish Cancer Society Limited company limited by guarantee not having share capital Consolidated Financial Statements for the year ended 31 December 2010... nearly €600,000 went to help p[r] ...
... general, financialstatements are prepared by analyzing transactions and other events into classes and the aggregat- ing each of these classes to produce line items which appear in the ...primary ...