Special features of the ECSC financial statements
Special Purpose Financial Statements
... the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our ...
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Special purpose financial statements
... (d) an explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved. AASB101.131 Sometimes it is impracticable to disclose the extent of the possible ...
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Example special purpose financial statements
... of consideration paid, including the transfer of non-cash assets or liabilities assumed is recognised in profit or loss. Impairment of non-financial assets At each reporting date, the Company reviews the carrying ...
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0. Preparation of special financial statements. 1. Reporting entity. 2. Basis of preparation consolidated financial statements
... consecutive financial years, and the members fail to provide for the necessary equity within a period of three months after approval of the annual account for the second year, the business association shall be ...
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THE IMPACT OF IFRS ON FINANCIAL STATEMENTS WITH SPECIAL REFERENCE TO WIPRO LTD.
... ABSTRACT Accounting is the art of recording transactions in the most efficient manner. IFRS signifies the uniform accounting standard which brings in harmonisation of the business activities world-wide. Convergence with ...
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The impact of the publication of non-financial statements on the financial performance of companies with the identification of interpectoral features
... JEL Classifications: G30, G31 1. Introduction Non-financial reporting can be described as the practice of measuring and disclosing information about a company's sustainable development to a wide range of ...
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ECSC financial report 2000
... Member of the Court of Auditors.. ECSC financial statements.. According to tile Treaty, the task of the ECSC is to contribute to the economic expansion of the Member S[r] ...
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ECSC financial report 1996
... In the Court's opinion, the attached financial statements (balance sheet at 31 December 1996, prof1t and loss account, statement of the allocation of surplus and notes to th[r] ...
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ECSC financial report 1995
... In the Court's opinion, the attached financial statements (balance sheet as at 31 December 1995, profit and loss account for the fmanc1al year ending 31 December 1995, statem[r] ...
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ECSC financial report 1992
... This fund is used to finance housing loans for officials of the European Communities and has also been used to grant special loans to the coal and steel indus[r] ...
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ECSC financial report 1989
... The Court has audited the accounts and financial statements of the European Coal and Steel Community at 31 December 1989 in accordance with generally accepted auditing[r] ...
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ECSC financial report 1998
... In the Court's opinion, the attached financial statements (balance sheet at 31 December 1998, profit and loss account, statement of the allocation of surplus and no[r] ...
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ECSC financial report 1993
... This Fund is used to finance housing loans for off1cials of the European Communities and has also been used to grant special loans to the coal and steel industries.. Ana[r] ...
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ECSC financial report 1978
... On the basis of our examinations, we certify that these financial statements are in accordance ' with the books and records of the Commission; in our opinion th[r] ...
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130 CONSOLIDATED FINANCIAL STATEMENTS FINANCIAL STATEMENTS
... for special effects such as non-recurring expenses or discounts for risk ...with features of companies in the peer group, discounts or premiums are applied to the relevant ...
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Financial statements Financial statements
... The amount of current income tax liabilities for uncertain income tax positions is recognized when it is more likely than not that certain tax positions will be challenged and may not be fully sustained upon Deferred tax ...
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Consolidated Financial Statements. Chapter 3. Consolidated Financial Statements. Consolidated Financial Statements. Consolidated Financial Statements
... • Often the fiscal period of the subsidiary, if different from the parent’s, is changed to coincide with that of the parent. • Another alternative is to adjust the financial statement data of the subsidiary each ...
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ECSC financial report 1973
... 1973 was marked by a considerable increase in the loans granted for industrial programmes, as provided for in Article 54 of the ECSC Treaty.. Pursuant, however, to a decis[r] ...
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ECSC financial report 1972
... The loans to industry and those for redevel- opment and reconversion projects were disbursed wholly from borrowed funds and the housing loans from the ECSC's own resou[r] ...
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ECSC financial report 1971
... The ECSC Treaty provides that the Commission may also facilitate the implementation of enterprises' investment programmes by securing loans obtained by them from o[r] ...
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