accounting for derivatives and hedging activities

Tài liệu Valuation and Clean Surplus Accounting for Operating and Financial Activities* pptx

Tài liệu Valuation and Clean Surplus Accounting for Operating and Financial Activities* pptx

Ngày tải lên : 18/02/2014, 01:20
... for these assets and liabilities Accmal accounting for financial activities can be viewed as either redundant or straightforward (e.g., the accounting for interest accmals) In contrast, the accounting ... Given accounting and value relations CSR, NIR, FAR, OAR, and PVR, unbiased accounting obtains if, and only if j] = Ef\ I R';Ef+T{Cf^T+t] or, equivalently 1as J Valuation and Clean Surplus Accounting ... current accounting numbers A dynamic linear information model We continue to distinguish between financial and operating activities Since we assume perfect accounting for the financial activities, ...
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General theory on accounting for payroll and salary deductions.doc

General theory on accounting for payroll and salary deductions.doc

Ngày tải lên : 25/10/2012, 16:12
... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORTEXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... Thesis for accounting speciality Do Kieu Oanh-7a03 Accounting form ”General Journal” which iused by SHODEX has many features adapt and convenient to practice bookkeeping on computer Therefore, accounting ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...
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GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCT

GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCT

Ngày tải lên : 04/04/2013, 10:51
... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... use Form 01- LDTL- Time sheet Form 02- LDTL- Payroll Form 03- LDTL- Leaves paid by social insurance Form 04- LDTL- Social insurance payment voucher Form 05- LDTL- Bonuses payment voucher Form ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...
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PART I GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS

PART I GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS

Ngày tải lên : 08/04/2013, 10:20
... THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY i-STRENGTHS AND WEAKNESSES OF ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS ... use Form 01- LDTL- Time sheet Form 02- LDTL- Payroll Form 03- LDTL- Leaves paid by social insurance Form 04- LDTL- Social insurance payment voucher Form 05- LDTL- Bonuses payment voucher Form ... Cash on hand Cr.112- Cash in bank Contents of salary deductions accounting 2.1 Vouchers in use Form 01- LDTL- Time-sheet Form 02- LDTL- Payroll Form 03- LDTL- Social insurance leave slip Form 04-...
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Tài liệu ACCOUNTING FOR RENEWABLE AND ENVIRONMENTAL RESOURCES docx

Tài liệu ACCOUNTING FOR RENEWABLE AND ENVIRONMENTAL RESOURCES docx

Ngày tải lên : 17/02/2014, 09:20
... resources and the environment and economic activity It is essential to understand the key physical flows and stocks and how they affect humans and economic activities and values A complete accounting ... separates forestland from the timber inventory “Forests and other wooded land” are valued at the average value of agricultural land In general, edaphic and geomorphologic factors make forestland less ... For example, forest roads are a costly input to the production of many forest products, including timber, minor forest products, and recreation Yet standard accounting practices, especially for...
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Tài liệu Reporting Corrections of Errors and Changes in Accounting Principles - Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources pdf

Tài liệu Reporting Corrections of Errors and Changes in Accounting Principles - Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources pdf

Ngày tải lên : 17/02/2014, 10:20
... Management and Budget (OMB), and the Comptroller General in October 1990 It is responsible for promulgating accounting standards for the United States Government An accounting standard is typically formulated ... Government Accounting Standards and a Federal Accounting Standards Advisory Board,” Amended October 1, 1999 • “Mission Statement: Federal Accounting Standards Advisory Board” Federal Accounting Standards ... Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 ACCOUNTING STANDARD ACCOUNTING STANDARD Paragraph 76 of SFFAS No 7, Accounting...
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Do Minimum Wages Really Reduce Teen Employment? Accounting for Heterogeneity and Selectivity in State Panel Data pptx

Do Minimum Wages Really Reduce Teen Employment? Accounting for Heterogeneity and Selectivity in State Panel Data pptx

Ngày tải lên : 06/03/2014, 21:20
... significant for non-Hispanic whites and for Hispanics, but not for blacks In specification 4, the hours effect is small and not significant for non-Hispanic whites and blacks The growth in the standard ... the standard errors are larger for Hispanics and blacks as compared with non-Hispanic whites, especially for the more saturated specifications Thus, results for black and Hispanic teens reinforce ... specifications and is 0.450 for black teens, followed by 0.121 for whites, and 0.055 for Hispanics Panel C of Table presents the results for hours In specification 1, the hours effect is negative and significant...
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REAL WAGES AND THE BUSINESS CYCLE: ACCOUNTING FOR WORKER AND FIRM HETEROGENEITY potx

REAL WAGES AND THE BUSINESS CYCLE: ACCOUNTING FOR WORKER AND FIRM HETEROGENEITY potx

Ngày tải lên : 15/03/2014, 22:20
... al (1994), Shin (1994) and Devereux (2001) for the U.S and Devereux and Hart (2006) and Hart (2006) for Britain] For insightful surveys see Brandolini (1995) and Abraham and Haltiwanger (1995) ... Real Wages and the Business Cycle: Accounting for Worker and Firm Heterogeneity1 Anabela Carneiro Universidade Porto and CEF.UP2 Paulo Guimarães University of South Carolina, CEF.UP and IZA Bonn ... earnings of newly hired workers by 3.53 percent and by only 2.94 percent and 2.72 percent, respectively, for stayers and separating workers Accounting only for worker unobserved heterogeneity yields...
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ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt

ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt

Ngày tải lên : 23/03/2014, 03:20
... DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER INFORMATION 1 CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING 4 PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES ... accrual accounting and the budget are complementary Accrual-basis accounting often provides better information than cash-basis accounting for evaluating performance It can provide more information for ... INFORMATION, AND OTHER INFORMATION 10 The different types of revenue, and the complexity of accounting for revenue and other financing sources, increase the importance of certain disclosures and...
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The Bottom Line: Accounting for Revenues and Expenditures in Intercollegiate Athletics docx

The Bottom Line: Accounting for Revenues and Expenditures in Intercollegiate Athletics docx

Ngày tải lên : 29/03/2014, 20:20
... applications (McCormick and Tinsley, 1987; Borland, Goff and Pulsinelli (1992); Tucker and Amato, 1993; Murphy and Trandel, 1994; Toma and Cross, 1996; Goff, 2004; and Tucker, 2005; Pope and Pope 2009), ... Amato, Gandar, and Zuber, 2001, and Rishe, 2003), and alumni giving (Siegelman and Carter, 1979; Siegelman and Brookheimer, 1983; Baade and Sundberg, 1994; Grimes and Chressanthins, 1994; and Rhoads ... available for college athletic programs for several reasons First, even though the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and the American...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt

Ngày tải lên : 20/06/2014, 20:20
... TO ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT -FOR- PROFIT ORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accounting and Financial Reporting Objectives of Accounting ... libraries, and performing arts organizations that are owned or controlled by governments Accounting and financial reporting standards for profit-seeking businesses and for nongovernmental not -for- profit ... OF ACCOUNTING AND FINANCIAL REPORTING All three standards-setting organizations—the Federal Accounting Standards Advisory Board, the Financial Accounting Standards Board, and the Governmental Accounting...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

Ngày tải lên : 20/06/2014, 20:20
... $748,800 and revenues from business licenses were $137,202 Expenditures were $499,200 for general government, $131,345 for parks and recreation, $91,600 for sanitation, and $157,333 for streets and ... needed to facilitate revenue budgeting and accounting Commonly used major revenue source classes are: Taxes Charges for services Licenses and permits Fines and forfeits Intergovernmental revenues ... common form of classification by organizational unit Activities are specific and distinguishable lines of work performed by organizational units Examples of activities are solid waste collection and...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf

Ngày tải lên : 20/06/2014, 20:20
... 4:42:28 PM Accounting for the General and Special Revenue Funds 91 Interfund Services Provided and Used Interfund services provided and used represent transactions involving sales and purchases ... licenses and permits, fines and forfeits, intergovernmental revenue, charges for services, and other sources not susceptible to accrual are recognized on the cash basis Collections for the year ... $78,000 for employees’ state income tax withholdings and $686,000 due to the federal government ($430,000 for federal income tax withholdings and $256,000 for the employees’ share of FICA and Medicare...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc

Ngày tải lên : 20/06/2014, 20:20
... FASB standards The four categories are (1) operating, (2) noncapital financing activities, (3) capital and related financing activities, and (4) investing activities Cash flows from operating activities ... Illustration 2–11 for an example) A similar requirement exists for cash flow statements prepared for commercial businesses and private not -for- profit organizations Apago PDF Enhancer Accounting for Municipal ... examines accounting and reporting for proprietary funds These funds account for those activities of the government that are business-like in nature,—i.e they charge other entities for goods and services...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf

Ngày tải lên : 20/06/2014, 20:20
... bookstores, and food service operations GASB requirements for business-type activities call for accrual accounting for debt, including accrual of interest and amortization of debt discount and premium ... service activities, and athletics Debt for academic facilities may be issued for the institution but is often issued as state general obligation debt Accounting and Financial Reporting for Public ... restricted net assets total $554,000 for governmental activities and $215,000 for businesstype activities Include a Total column 8–8 The following information is available for the preparation of the governmentwide...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot

Ngày tải lên : 20/06/2014, 20:20
... would for other commercial enterprises Equity accounts consist of paid in capital and retained earnings For further information on commercial accounting, consult intermediate and advanced accounting ... SUMMARY AND CONCLUSIONS REGARDING HEALTH CARE ACCOUNTING AND REPORTING Health care entities may be private, not -for- profit, governmental, or commercial (for- profit) Private, not -for- profit, and commercial ... 2/1/10 6:21:41 PM Accounting for Hospitals and Other Health Care Providers 379 Questions and Exercises 12–1 Describe the accounting treatment by hospitals and health care organizations for each of...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx

Ngày tải lên : 20/06/2014, 20:20
... Tax-Exempt Organizations, and Evaluating Performance 387 and (3) the use of financial and nonfinancial measures to evaluate the performance and financial position of government and not -for- profit organizations ... FASB and GASB) affirmed that the GASB has the jurisdictional authority to include service efforts and accomplishments in its financial accounting and reporting standard-setting activities for ... The reporting requirements for supplemental information are complex and are presented in flowchart form in Exhibit 14.1 of the AICPA Audit and Accounting Guide: State and Local Governments The...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc

Ngày tải lên : 20/06/2014, 20:20
... reports The Federal Accounting Standards Advisory Board (FASAB) establishes the accounting and reporting standards for the U.S government overall and for federal agencies and departments The ... Glossary Governmental and Not -for- Profit Accounting Terminology A accounting entity Where an entity is established for the purpose of accounting for a certain activity or activities See fiscal ... and selecting board members, but not for setting standards Financial Accounting Standards Board (FASB) Independent seven-member body des- ignated to set accounting and financial reporting standards...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot

Ngày tải lên : 20/06/2014, 20:20
... Not -for- Profit Organizations, 337, 363 Audit and Accounting Guide: Health Care Organizations, 273 Audit and Accounting Guide: Not -for- Profit Organizations, Audit and Accounting Guide: State and ... Financial Accounting Standards Board (FASB), Accounting for Certain Investments of Not -for- Profit Organizations (Statement 124), 306, 312 Accounting for Contingencies (Statement 5), 305 Accounting for ... Statement 45), 208 Accounting and Financial Reporting for Certain Investments and for External Investment Pools (GASB Statement 31), 194, 284 Accounting and Financial Reporting for Impairment of...
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Báo cáo sinh học: "A mating method accounting for inbreeding and multi-trait selection in dairy cattle populations" potx

Báo cáo sinh học: "A mating method accounting for inbreeding and multi-trait selection in dairy cattle populations" potx

Ngày tải lên : 14/08/2014, 13:21
... 1725 and 1483 for the Holstein and the Normandy breeds, respectively The number of candidates for service was 24 in Holstein and 28 in Normandy The available semen corresponded to 117% and 129% ... Holstein breed, and seven for type, three for functionality and two for production in the Normandy breed) The breeder function mentioned previously was a linear function of standardized sire ... traits Sires with an EBV for ease of birth, lower or equal to 87 in Holstein and 86 in Normandy, were forbidden for heifers, which led to forbidding respectively 12.9% and 7.5% of all the matings...
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