Basis Of Presentation Glossary PDF
BASIS OF PRESENTATION AND SELECT DEFINITIONS The Company has presented information on its consolidated and unconsolidated properties ("Proportionate" or "at share") in certain schedules included within this
GLOSSARY References to accrual basis IPSASs are by Standard number and paragraph number. For example, ‘1.7’ refers users to International Public Sector Accounting Standard IPSAS 1, “Presentation of Financial Statements,” paragraph 7. References set out in brackets indicate a minor ...
GLOSSARY GLOSSARY 1516 Term Definition Location budgetary basis The accrual, cash, or other basis of accounting adopted in the budget that has been approved
1045 GLOSSARY GUIDELINES GLOSSARY OF DEFINED TERMS This Glossary contains all terms defined in the 24 accrual basis International Public Sector Accounting Standards (IPSASs) on issue as at December 31, 2006.
presentation on bank accounting. ... the use of an allowable alternative accounting principle on the basis that it is preferable when there are ... (See the Glossary entry for "transfers of financial assets.")
the basis of authentication and authorization for connections to an access server farm. ... 14 Citrix Presentation Server Glossary universal printing The ability to set up a potentially large number of native printer
FFIEC 031, 032, 033, and 034 GLOSSARY FFIEC 031, 032, 033, and 034 A-1 GLOSSARY (9-97) GLOSSARY ... affected by the change for the entire year on the basis of the ... on presentation on the specified date. The account party (customer) ...
GLOSSARY OF TERMS Accrual or Accrual Basis: ... Cash Basis: When cash basis accounting is used, revenues are reported in the period in ... would not result in a significant enough difference in financial statement presentation to warrant
2 Glossary practical. Items are used by the consuming process on a first-in, first-out basis, and the supplying process can produce material only
Finance Glossary of Accounting and Budgeting Terms ... program area, please refer to the individual budget presentation. Certain terms may be interpreted or used differently depending on the context, ... Accrual Basis of Accounting
Finance Glossary of Accounting and Budgeting Terms ... area, please refer to the individual budget presentation. Abatement ... The basis of accounting that records receipts and disbursements when cash is received or paid. Cash Flow Statement
BASIS OF PRESENTATION Since July 1, 2010 the Company has reported in accordance with International Financial Reporting Standards (“IFRS”). NON-IFRS ... General (please also refer to the Glossary of Terms at the end of this document)
Glossary 2 Glossary of Terms ... accrual basis of accounting The effects of transactions and other events are recognised when they occur ... Glossary 53 presentation currency The currency in which the financial statements are presented.
GLOSSARY OF TERMS GLOSSARY 10 units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.
Presentation of Financial Statements (Topic 205) Liquidation Basis of Accounting This Exposure Draft of a proposed Accounting Standards Update of Topic 205 ... Add the following Master Glossary terms, with a link to transition paragraph 205-30-65-1, as follows:
Results Presentation 13 February 2013 . Full Year 2012 Results AGENDA 2 2012 ... * See glossary . Full Year 2012 Results GROUP 2012 KEY FIGURES 5 5.00 5.56 2011 2012 ... on a comparative basis * See glossary 7.0% 5.0% 4.7% 2.4% 10.1% 10.1% 2.1% 0.7% 6.5% 4.6% 3.3% 1.6% -0.6%
CNPE Toolkit-Accounting Glossary www.centerfornonprofitexcellence.org Revised March 30, 2010 1 ... Accrual Basis - Method of ACCOUNTING that recognizes REVENUE when earned, ... Financial Statements - Presentation of financial data including BALANCE SHEETS, ...
Glossary, Abbreviations and Acronyms, ... lected for implementation and explains the basis for the decision. The decision is published in the Federal Register. ... 07-MIIN_Presentation_Glossary-AcroAbbr-LisofPrep111406.pmd Author: atamura
Glossary The following definitions or meanings for words or phrases apply when using this Manual. ... ject basis. ORAL PRESENTATION—In addition to preparing a technical proposal, shortlisted consultants are generally required to give an oral
Glossary of Accounting Terms . Abatement ... Accrual Basis The basis of accounting under which transactions are recognized when they occur, regardless of the ... When the presentation of certain supplementary information is
Glossary of ‘Construction Project’ Terms Building Commission Presentation October 12, 13, & 14, 2004 ACC Construction Department Archdiocese of Los Angeles
terms are given in the Glossary for International Financial Reporting Standards. ... 1 This [draft] IFRS prescribes the basis for presentation of general purpose financial statements to ensure consistency with an entity’s financial statements for previous
Glossary Glossary 77-1 ... which is used as a basis for levying taxes. ... - The comprehensive presentation, submitted in even-numbered calendar years, of capital project expenditure estimates, funding requirements, ...
comparative basis and high-single digit at constant currencies (including Cello). Normalized IFO margin is expected close to 2013’s level. BIC Graphic 2014 sales should grow low-single digit on a ... Group presentation for investors - 125 - GLOSSARY .
Glossary of Legislative Terms ... Caucus – An informal meeting of a group of legislators, most often called on the basis of party affiliation or regional representation. ... First Reading – The first presentation of a bill or its title for consideration.
Import & Export Glossary of Terms ... The sales representative usually works on a commission basis, assumes no risk or responsibility, ... payment upon presentation of the documents. P. 3 Ex-Im Bank: The Export-Import Bank of the United States ...
Presentation of Financial Statements (Topic 205) No. 2013-07 April 2013 Liquidation Basis of Accounting An Amendment of the FASB Accounting Standards Codification®
GLOSSARY OF TERMS APPROPRIATION An ... modified accrual basis for budgeting in governmental funds and full accrual in proprietary funds; ... SCHEDULE A non-narrative, summary presentation of various budgetary data such as expenditures, revenues, reserves, ...
Glossary Page Exposure Factors Handbook ... basis, often averaged over a long period of time. U.S. EPA is transitioning from average daily dose ... Graphical presentation of a dose-response relationship. Dose-response relationship
Glossary of Education Terms SEDL Presentation at the 114th National PTA Convention and Exhibition 2 Assessment = teacher-made tests, standardized tests, or tests from textbook companies that are
Glossary of Terms A ... Bad Check: A check that is dishonored on presentation because of insufficient funds (NSF), unavailable funds, or a closed bank account. ... basis of the allegations and evidence presented by the prosecutor.
Basis of presentation note. This note should disclose the basis of presentation of the schedule. It should also disclose when and how amounts are recognized on the schedule. b. ... GLOSSARY Commonly Used Accounting and Auditing Terms
GLOSSARY Glossary of Terms ... Presentation of Financial Statements. References to the Framework are preceded by F. References set out below in (brackets) indicate minor variations in wording. ... accrual basis of accounting
Issued April 2011 5 Glossary of Defined Terms A accounting basis The accrual or cash basis of accounting. 24.06 accounting
Glossary Term Definition 1099-Misc. ... The basis for double entry accounting. Accounts Payable . Tracks money owed to others. Accounts payable flows to the liabilities ... A journal entry that changes the presentation of certain numbers on
Identifying Key Terms Defined in the Glossary Appendix B includes a glossary that provides definitions of key terms used ... A discussion of the basis for presentation is also included in the footnotes to notify the reader that as a consequence of fresh-start reporting, the
Glossary of Terms This page is a glossary of terms associated with gifted education. This is not a complete list of terms and the definitions are generic in nature.
What follows is a glossary of terms that will help you understand testing ... requirements serve as the basis for testing. Specifications are an organized list of requirements, ... December 2000 presentation Keywords:
M&A GLOSSARY OF TERMS A ... examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. ... Elevator pitch: a concise presentation, lasting only a few minutes (an elevator ride), by an
Glossary of Terms G.1 Library of Michigan Financial Management Reference Guide 3/02 ... the fairness of presentation of the financial statements and/or 2) the library’s compliance with laws and regulations. ... “Basis of accounting” refers to the ‘when’ items are
Glossary of Terms Account Number ... number identifies the nature of the financial transaction being recorded. Accrual Basis Method of accounting that recognizes the financial effect of transactions, ... Distinguished Budget Presentation Awards Programs A voluntary awards program administered by the
Glossary of Finance Terms A ... measurement, disclosure and presentation issues. GASB Governmental Accounting Standards Board. GASB ... The Operating ledger is the basis for the University’s annual Statement of Revenues, Expenses and
The glossary also includes extracts from the New Zealand Framework for the Preparation and Presentation of Financial Statements. References to the Framework are preceded by F. ... accrual basis of accounting
Accrual-Basis Accounting A system of financial recordkeeping in which transactions are recorded as expenses when they are incurred, and as ... Microsoft Word - Speed Reading Presentation -- NFP Accounting Terms Glossary _2_.docx Author: Julleen
glossary Accessories | short-lived capital items, ... personal presentation of ideas, goods, or services by an identified sponsor ... Benchmarking | choosing a basis of comparison for evaluating how efficiently a task is being implemented ...
Glossary G.2 Accounting System. The methods and records established to identify, assemble, ... disclosures required for fair presentation in conformity with GAAP. Basis of Accounting. A term used to refer to when revenues, expenditures, expenses,
Issued April 2013 5 Glossary of Defined Terms A accounting basis The accrual or cash basis of accounting.
Glossary ACPMT: Alexandria Community Policy and Management Team, ... DISTINGUISHED BUDGET PRESENTATION AWARD: ... FULL ACCRUAL BASIS ACCOUNTING: A method of accounting for revenues and expenses when earned
R.C.I.A. Glossary of Terms . ... Presentation of Creed / Presentation of Our Father During the period of purification and enlightenment, ... feast day, the heart of the calendar, the basis and nucleus of the liturgical year. The Triduum
Glossary Glossary summary This Glossary provides a definition of terms commonly used in this manual and general trade business. AAR Against all risks.