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Consolidated Financial Information 2002
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Author :United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management Publisher : ISBN 13 : Total Pages :140 pages Book Rating :4.F/5 ( download)
Book Synopsis The consolidated financial statements of the federal government for fiscal year 2002 by : United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management
Download or read book The consolidated financial statements of the federal government for fiscal year 2002 written by United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management and published by . This book was released on 2003 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated Financial Information 2002 by :
Download or read book Consolidated Financial Information 2002 written by and published by . This book was released on 2002 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Consolidated Financial Statements of The Federal Government For Fiscal Year 2002, April 8, 2003, * by : United States. Congress. House. Committee on Government Reform
Download or read book The Consolidated Financial Statements of The Federal Government For Fiscal Year 2002, April 8, 2003, * written by United States. Congress. House. Committee on Government Reform and published by . This book was released on 2003* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fiscal year 2002 U.S. Government financial statements sustained leadership and oversight needed for effective implementation of financial management reform by :
Download or read book Fiscal year 2002 U.S. Government financial statements sustained leadership and oversight needed for effective implementation of financial management reform written by and published by DIANE Publishing. This book was released on with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated Financial Statements in IAS/IFRS and German GAAP - Major Differences Explained by : Khanh Pham-Gia
Download or read book Consolidated Financial Statements in IAS/IFRS and German GAAP - Major Differences Explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its "sub-entities" and the correspondent capital consolidation methods are studied.
Book Synopsis Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained by : Khanh Pham-Gia
Download or read book Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009-07-24 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its “sub-entities” and the correspondent capital consolidation methods are studied.
Book Synopsis 108-1 Hearing: The Consolidated Financial Statements of The Federal Government For Fiscal Year 2002, April 8, 2003, * by : United States. Congress. House. Committee on Government Reform
Download or read book 108-1 Hearing: The Consolidated Financial Statements of The Federal Government For Fiscal Year 2002, April 8, 2003, * written by United States. Congress. House. Committee on Government Reform and published by . This book was released on 2003* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated Financial Statements of the United States Government by :
Download or read book Consolidated Financial Statements of the United States Government written by and published by . This book was released on 1977 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Audit by : David M. Walker
Download or read book Financial Audit written by David M. Walker and published by DIANE Publishing. This book was released on 2002 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because of the significance of Internal Revenue Service (IRS) revenue collections to federal receipts &, in turn, to the consolidated financial statements of the U.S. Government, which the General Accounting Office (GAO) is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether: (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act (FFMIA). Charts and tables.
Author :United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations Publisher : ISBN 13 : Total Pages :96 pages Book Rating :4.:/5 (327 download)
Book Synopsis The federal government's consolidated financial statements by : United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations
Download or read book The federal government's consolidated financial statements written by United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations and published by . This book was released on 2003 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Audit by : David M. Walker
Download or read book Financial Audit written by David M. Walker and published by DIANE Publishing. This book was released on 2004-03 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Internal Revenue Service (IRS) collections are significant in relation to federal receipts &, in turn, to the consolidated financial statements of the U.S. government. Therefore, the U.S. Congress is very interested in financial management at IRS. The General Accounting Office (GAO) audits IRS's financial statements annually to determine whether: (1) the financial statements IRS prepares are reliable, (2) IRS management maintained effective internal controls, and (3) IRS complies with selected provisions of significant laws and regulations and its financial systems comply with the Federal Financial Management Improvement Act of 1996 (FFMIA). Charts and tables.
Book Synopsis Financial Report of the United States Government by :
Download or read book Financial Report of the United States Government written by and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Consolidated Financial Statements of the Federal Government for Fiscal Year 2002 by :
Download or read book The Consolidated Financial Statements of the Federal Government for Fiscal Year 2002 written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated Financial Statements of the United States Government by :
Download or read book Consolidated Financial Statements of the United States Government written by and published by . This book was released on 1976 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated Financial Statements: Report by the Working Group on Accounting Standards by :
Download or read book Consolidated Financial Statements: Report by the Working Group on Accounting Standards written by and published by . This book was released on 1988 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated Financial Statements for the Year Ended 30 June 2002 by : Australia
Download or read book Consolidated Financial Statements for the Year Ended 30 June 2002 written by Australia and published by . This book was released on 2002 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Report of the United States Government by : Treasury Department
Download or read book Financial Report of the United States Government written by Treasury Department and published by Government Printing Office. This book was released on 2010-04-22 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
