Financial statements

— Annual report 2010

To the Shareholders and Board of Directors of Bank Vozrozhdenie: The accompanying summarised financial statements have been derived from the financial statements of Bank Vozrozhdenie (hereinafter - “the Bank”) for the year ended 31 December 2010, prepared in accordance with international financial reporting standards. Management’s Responsibility for the Summarised Financial Statements These summarised financial statements are the responsibility of the Bank’s management. Auditor’s Responsibility Our responsibility is to express an opinion on whether these summarised financial statements are consistent, in all material respects, with the financial statements from which they were derived.



Future-oriented Financial Statements as at March 31, 2013

The management of Citizenship and Immigration Canada is responsible for these future-oriented financial statements, including responsibility for the appropriateness of the assumptions on which these statements are prepared.  These statements are based on the best information available and assumptions adopted as at March 28, 2012 and reflect the plans described in the Report on Plans and Priorities. Citizenship and Immigration Canada Future-oriented Statement of Financial Position As at March 31(in thousands of dollars)   Estimated Results 2012 Planned Results 2013 ASSETS Financial assets Due from Consolidated Revenue Fund $329,959 $340,628 Accounts receivable and advances (note 6) 34,678 34,678 Loans receivable (note 7) 32,841 32,841 Total financial assets 397,478 408,147 Non-financial assets Prepaid expenses 3,674 1,942 Inventory 6,230 6,230 Tangible capital assets (note 8) 149,079 138,894 Total non-financial assets 158,983 147,066 Total $556,461 $555,213   LIABILITIES AND EQUITY OF CANADA Liabilities Accounts payable and accrued liabilities (note 9) $167,031 $167,031 Immigrant Investor Program (note 10) 134,910 145,579 Vacation pay and compensatory leave 21,452 20,579 Deferred revenue (note 11) 394,530 393,280 Employee future benefits (note 12) 41,820 39,132 Total liabilities 759,743 765,601 Equity of Canada (203,282) (210,388) Total $556,461 $555,213 Contingent liabilities (note 13) Contractual obligations (note 14) The accompanying notes form an integral part of these future-oriented financial statements.



Set of financial statements

Published: 23rd March, 2015Last Edited: 23rd March, 2015 This essay has been submitted by a student. This is not an example of the work written by our professional essay writers. In order to understand the concept of materiality and risk it is necessary to appreciate the objective of an Audit. An Audit is an evaluation of a person, organisation or a system. They are performed to determine the validity and the reliability of the information provided and also provides an assessment of the systems internal control. The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared in compliance with an identified financial reporting framework such as Generally Accepted Accounting Principles (GAAP).



Manulife files 2016 Audited Annual Financial Statements and Related MD&A

Information contained on this page is provided by an independent third-party content provider. Frankly and this Site make no warranties or representations in connection therewith. If you are affiliated with this page and would like it removed please contact pressreleases@franklyinc. comSOURCE Manulife Financial Corporation TSX/NYSE/PSE: MFC SEHK: 945 TORONTO ,Feb. 9, 2017/CNW/ - Manulife Financial Corporation has filed its 2016 audited annual financial statements for the year endedDecember 31, 2016and related MD&A with securities regulators, including with the Canadian Securities Administrators and with the U.



Financial Statement Analysis

Overview of Financial Statement Analysis Financial statement analysis involves the identification of the following items for a company's financial statements over a series of reporting periods: Trends. Create trend lines for key items in the financial statements over multiple time periods, to see how the company is performing. Typical trend lines are for revenues, the gross margin, net profits, cash, accounts receivable, and debt. Proportion analysis. An array of ratios are available for discerning the relationship between the size of various accounts in the financial statements.



Interpreting and Analyzing Financial Statements, 6th Edition

Chapter 1: IntroductionNike, Under Armour, AdidasWHAT IS ACCOUNTING?THE FOUR FINANCIAL STATEMENTSTHE BALANCE SHEETTHE INCOME STATEMENTSTATEMENT OF STOCKHOLDERS’ EQUITYSTATEMENT OF CASH FLOWSGENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)Historical Cost PrincipleINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)RATIO ANALYSISDebt RatioAsset Turnover RatioReturn on Sales (ROS) RatioReturn on Assets (ROA) RatioTREND ANALYSISCOMMON-SIZE STATEMENTSACTIVITIESChapter 2: Balance SheetThe Walt Disney Company, News Corp, Time WarnerINTRODUCTIONUNDERSTANDING THE WALT DISNEY COMPANY’S BALANCE SHEETCurrent AssetsNoncurrent AssetsCurrent LiabilitiesNoncurrent LiabilitiesINTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)DEBT VERSUS EQUITYANALYZING THE BALANCE SHEETLiquidity: Current RatioSolvency: Debt RatioTrend AnalysisCommon-size Balance SheetACTIVITIESChapter 3: Income StatementAmazon.



Essay about ch 03 the reporting entity and consolidated financial statements - 5705 Words

Only available on StudyModeOpen Document→Save to my library Chapter 03 The Reporting Entity and Consolidated Financial Statements   Multiple Choice Questions    On January 3, 2009, Jane Company acquired 75 percent of Miller Company's outstanding common stock for cash. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of Miller Company's net assets at the date of acquisition. Selected balance sheet data at December 31, 2009, are as follows:      1.  Based on the preceding information, what amount should be reported as noncontrolling interest in net assets in Jane Company's December 31, 2009, consolidated balance sheet?  A.



Fauji Fertilizer Essay - 8394 Words

Only available on StudyModeOpen Document→Save to my library Part 1 (Word Count: - 867 ) 1. Project Objectives And Overall Research Approach: The objectives of this project are to evaluate the operational performance of the Fauji Fertilizer Company Limited over the three years. This includes both financial and non-financial performance. 1. Reasons for choosing the topic: The reason why I have chosen the topic is that as I am a student of ACCA with some background of financial evaluation like Ratio Analysis and this is my prime objective to gain some expertise in this field.



Advanced Accounting - General Features, Disclosures and Format of Three Financial Statements

Autor: Johnny Yao  •  November 10, 2015  •  Case Study  •  2,603 Words (11 Pages)  •  126 Views Page 1 of 11 Part. 1 General features, disclosures and format of three financial statements 1. Eight general features Extract from the financial statements and notes AASB standards Explanation 1) Present fairly and compliance with IFRS [pic 1][pic 2] [pic 3][pic 4] [pic 5][pic 6][pic 7] 2) Going concern basis [pic 8][pic 9][pic 10] 3) Accrual basis of accounting [pic 11][pic 12] 4) Materiality and aggregation [pic 13][pic 14] [pic 15][pic 16] IAS1/AASB 101(Para.



FASB Issues ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities

Posted byAllison Moore on Oct 19, 2016 7:02:40 AM The Financial Accounting Standards Board (FASB) released the Accounting Standards Update (ASU) 2016-14,Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entitieson Aug.  18, and you can read the full ASU here. The standard aims to improve presentation of financial information, ultimately making not-for-profit financial reporting statements more informative, transparent and useful to donors, grantors, and other users. This is the first major change to the nonprofit financial statement model in over 20 years.



← Prev  Next →

1   2   3   4   5   6   ...   47   48   49   50