2.1 Introduction to Financial Statements Financial statement is simply a declaration of what is believed to be true about an enterprise, communicated in terms of a monetary unit, such as the dollar. When accountants prepare financial statements, they are describing in financial terms certain attributes...
Most business organizations prepareclassified financial statements,meaning that items with certain characteristics are placed together in a group, or classification. The purpose of these classifications is todevelop useful subtotalsthat will assist users of the statements in their analyses. These classificat...
We manipulated components of the Flesch readability metric and assessed their impact on understandability, as measured by the Meaning Identification Test. Findings Enhancing the readability of financial statement notes did not improve their understandability. However, participants' overall comprehension ...
annuity unit 年金单位 An accounting16 measure upon which the size of periodic annuity payouts is based. antecedents 前手 指一个公司是长期归同一个所有者所有还是不断变更所有者的判定。 antedate17 比正确日期早的日期 To place a prior date on a legal document, statement or check. also called backda...
Financial statement notes are the additional important information apart from the 3 financial statements. Such notes to financial statements give due clarity to users in right interpretation of the financial statements. The presentation depends on which
As permitted by Section 201(4B) of the Act, the Company's income statement has not been included in these financial statements. The financial statements are presented in Singapore dollars and rounded to the nearest million, unless otherwise stated. They are prepared on the historical cost ...
2 2013 Consolidated Financial Statements and Notes CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Canadian dollars in millions) ASSETS Current Cash and cash equivalents Short-term investments Total cash, cash equivalents and short-term investments December 31, 2013 Note 2P $ Note 2Q 750 1,458 2,208...
Cash Flow Statement Working Capital and Liquidity Financial Ratios Bank Reconciliation Accounts Receivable and Bad Debts Expense Inventory and Cost of Goods Sold Depreciation Payroll Accounting View PRO Plus Features JoinPROorPRO Plusand Get Lifetime Access to Our Premium Materials ...
Financial Statements Balance Sheet Income Statement Cash Flow Statement Working Capital and Liquidity Financial Ratios Bank Reconciliation Accounts Receivable and Bad Debts Expense Inventory and Cost of Goods Sold Depreciation Payroll Accounting View PRO Plus Features ...
Selected Financial Data S-8 Description of the Notes S-9 General S-9 Payment of Additional Amounts S-10 Redemption for Tax Reasons S-12 Defeasance and Covenant Defeasance S-12 Registration and Settlement S-13 Book-Entry System S-13 Same Day Settlement andPayment S-13 Payment of Principal an...