Financial statements

Telkom’s latest financial results

Telkom today published a JSE trading statement, and for the sake of completeness the full statement is provided below: Telkom is currently finalising its results for the year ended 31 March 2010, which are expected to be released on or about Monday, 21 June 2010. In South Africa, EBITDA continues to be impacted by increases in operating costs which outstrip revenue growth. In Nigeria, economic and competitive conditions were tough. In addition, inventory write downs and subsidies were higher and accordingly, Multi-Links Nigeria will report EBITDA losses higher than that of the previous year.



CONCEPTS AND RULES TO REPORT EXCHANGES AND DETERMINE THE IMAGE OF FINANCIAL STATEMENTS

As already discussed, accounting ledgers (books) and the resulting financial statements are to record any and all transactions that occurred between one enterprise and another, a person acting as a corporate proprietor or an individual (“household” is the standard administrative wording). Governments and non-profit organizations are also subject to the duty to keep books and records and only persons acting privately are exempt. The maintenance of accounting books and records is a legal obligation for any commercial person in any country in the world.



Airbus Annual Report - Documents

FINANCIAL STATEMENTS 2013 2 — AIRBUS GROUP FINANCIAL STATEMENTS 2013 AIRBUS GROUP FINANCIAL STATEMENTS 2013 — 3 EADS N. V.  — Consolidated Financial Statements (IFRS) 5 Notes to the Consolidated Financial Statements (IFRS) 13 EADS N. V.  — Auditors’ report on the Consolidated Financial Statements (IFRS) 111 Company Financial Statements 115 Notes to the Company Financial Statements 119 1 2 3 4 5 FINANCIAL STATEMENTS 2013 4 — AIRBUS GROUP FINANCIAL STATEMENTS 2013 1 AIRBUS GROUP FINANCIAL STATEMENTS 2013 — 5 EADS N. V.  — Consolidated Income Statements (IFRS) for the years ended 31 December 2013, 2012 and 2011 6 EADS N.



Everything You Need to Know About Financial Statements

Financial statements are the report card of business. Whether you are a new investor, a small business owner, a manager, an executive, a non-profit director, or just trying to keep track of your personal finances, you need to understand how to read, analyze, and create financial statements so you can get a full and accurate understanding how much money there is, how much debt is owed, the income coming in each moth, and the expenses going out the door. This guide to financial statements will teach you how to do all of that. They are comprehensive and it may take you a week to get through them.



Accenture PLC (ACN) | Adjustments to Financial Statements

Accenture PLC, adjusted current assets Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012 Aug 31, 2011 As Reported Current assets 11,976,222  11,579,394  11,904,442  11,844,178  12,587,931  11,471,183  Adjustments Add: Allowances recorded for client receivables and unbilled services 79,440  70,165  82,643  91,716  64,874  73,296  Less: Current deferred tax assets1 – 879,320  731,820  794,917  685,732  556,160  After Adjustment Adjusted current assets 12,055,662  10,770,239  11,255,265  11,140,977  11,967,073  10,988,319  Source: Based on data from Accenture PLC Annual Reports 1 Current deferred tax assets.



InterContinental Hotels Group

InterContinental Hotels GroupFinancial Analysis & ResearchBy: Kazuyuki Tsubaki Table of Content1. Analysis of Industry Characteristics2. Company History & Current News3. Business Ethics4. Comparative Analysis of Business Strategy5. Review of Annual Report and Financial Statements6. Accounting Choices and Adjustments7. Ratios8. Risk9. 5 Years Forecast Analysis of Industry Characteristics Industry Type: TravelShare of World GDP: 9%Share of World Employment: 8%Company Focus: HospitalityHospitality Services: Entertainment & AccommodationsIncome Sources: Lease, Franchise & License Brands Company History & Current News Business Ethics Review of Annual Report and Financial Statements Accounting Choices and Adjustments Operating Performance and Asset Utilization Analysis Company Risk 5 Years Forecast Comparative Analysis of Business Strategy Porter's Five Forces Rivalry among Existing Firms Threat of New Entrants Threat of substitute Bargaining power of buyers Hundreds of hotels are placed in the same exact area.



 Accountant vs. CPA  Types of Financial Statements

Slide 1 1 CPA Majored in Accounting 150 credit hours Passed CPA Exam 1 yr experience in CPA Firm 40 hours CPE each year Licensed by the State Board of Accountancy Typically more expensive Accountant/Bookkeeper No requirements at all Accountant vs. CPA 3 Types of Financial Statements Key: Level of Assurance from Accountant Assurance = Responsibility Responsibility translates to types of “testing” Low High Assurance Level 4 Audited: Accountant’s Assurance Level: Expression of an opinion Minimum Requirements for Accountant: Test financial



​Hearst Corporation to Increase Equity Interest in Fitch Group to 80 Percent

Published on 12. 12. 14 NEW YORK, December 12, 2014 – Hearst Corporation announced today that it will purchase from Fimalac S. A. an additional 30 percent interest in global ratings agency Fitch Group, bringing Hearst's equity interest to 80 percent. Fimalac will retain a 20 percent equity interest in Fitch Group. The transaction is valued at $1. 965 billion. Hearst acquired its original interest in Fitch Group in March 2006 and had most recently held 50 percent of the company. The transaction is expected to close in the first quarter of 2015 following receipt of all necessary regulatory approvals.



Framework for the Preparation and Presentation of Financial Statements Essay - 735 Words

Only available on StudyModeOpen Document→Save to my library the Framework The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting the Standards of the International Accounting Standards Board (IASB) for application to reporting periods beginning on or after 1 January 2005. The AASB is replacing relevant existing AASB Standards with Australian Standards equivalent to those of the IASB. Consequently, the parts of the existing Australian conceptual framework (SAC 3 Qualitative Characteristics of Financial Information and SAC 4 Definition and Recognition of the Elements of Financial Statements) that overlap with the Framework for the Preparation and Presentation of Financial Statements issued by the IASB are being replaced by this Framework to ensure that there is consistency when: (a) the Australian equivalents to IASB Standards refer to the Framework.



Q.5. Types of Accounts in Financial Statements - Documents

Type of accounts in financial statements Q. 5 EXPLAIN, WHAT TYPE OF ACCOUNTS GO INTO BALANCE SHEET, INCOME STATEMENT AND STATE OF CASHFLOWS AND HOW THE ACCOUNTS OF ONE FINANCIAL STATEMENT ARE DIFFERENT FROM OTHER? Ans:  BALANCE SHEET 1. A BALANCE SHEET is the financial statement that reports a firm’s financial condition at a specific time. 2. The term balance sheet implies that the report shows a balance between two figures. 3. The balance sheet shows a balance between a company’s assets and its liabilities and owners equity; or: assets = liabilities + owners’ equity 1.



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