[PDF] Top 20 1. Background. 2. Significant accounting policies Basis of preparation of financial statements

... manufacturing, financial services, travel and leisure and other industries, in the areas of e- business, data warehousing and business intelligence, supply chain management, ERP and maintenance and re-engineering ... See full document

... IAS 19 (Amendment) Employee Benefits The Daetwyler Group has adopted the amend- ments to IAS 19 (Amendment) for the recognition of actuarial gains and losses relating to employee pension schemes and the additional ... See full document

... On 31 December 2012, management decided to change the Company’s presentation currency. The Group’s sales revenues are generated and its costs incur predominantly in EUR and changes in the local Hungarian economy have ... See full document

... The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of ... See full document

... The preparation of interim financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported ... See full document

... The preparation of financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of ... See full document

... The accounting policies used in the preparation of the financial position are described in pages 57 to 62 of the 2011 Annual ...objectives, policies and processes for financial ... See full document

... Entity's accounting records, the agreed-upon level of preparation and assistance from the Entity's personnel, and adherence to the agreed-upon ...Entity's financial statements are in ... See full document

... The preparation of financial statements in conformity with the Financial Reporting Framework as per the US GAAP requires management to make estimates and assumptions that affect the reported ... See full document

... undertaking’s financial year does not coincide with that of the institution, interim financial statements should be prepared to the same date as the parent ...undertaking’s financial year does ... See full document

... test basis, of evidence relevant to the amounts and disclosures in the financial ...the significant estimates and judgments made by the directors in the preparation of the financial ... See full document

... consolidated financial statements have been prepared in accordance with IFRS 34 Interim Financial Reporting, pursuant to the provisions set forth in Article 93 of the Ordinance on Terminology, Forms, ... See full document

... generic accounting policy for how they determined whether to consolidate ...the financial statements of the parent and its subsidiaries used in the preparation of the consolidated ... See full document

... sale financial assets are treated as a separate component of the change in fair value and recognised in profit or ...sale financial assets form part of the overall gain or loss recognised in respect of that ... See full document

... consolidated financial statements, instead of separate financial statements, are the main financial statements for ...consolidated financial statements, reflect the ... See full document

... welcomes statements made by SEC officials which explain that they are "not seeking to dictate interpretations of IFRS" and notes that their reviews of the first year's filings of IFRS financial ... See full document

... The Company publishes a magazine called ZOOMER (formerly called “CARP, the magazine”) which is directed to adults 45 years of age and up and whose subscribers are primarily members of CARP. The majority shareholder of ... See full document

... The effective interest method is used to allocate interest income or interest expense over the relevant period and is equivalent to the rate that discounts estimated future cash payments or receipts (including fees, ... See full document

... Governance, Accounting Information should be prepared and disclosed in accordance with high quality standards of accounting and financial and non- financial disclosure ...of financial ... See full document

... interim financial statements do not constitute statutory accounts for the purpose of sections 434 and 435 of the Companies Act ...comparative financial information presented herein for the year ended ... See full document