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 GLOSSARY 1516 Term Definition Location budgetary basis The accrual, cash, or other basis of accounting adopted in the budget that has been approved
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.
GLOSSARY OF TERMS GLOSSARY 12 *Analytical procedures—Evaluations of financial information through analysis of plausible relationships among both financial and non-financial data.
GLOSSARY OF TERMS Accrual or Accrual Basis: The accrual accounting method reports revenues in the period in which they are earned, and expenses are reported in the period in which they are incurred.
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.")
BASIS OF PRESENTATION The Company prepares its consolidated interim financial statements in accordance with Canadian ... (see glossary below) and new competitive pressures. The forward-looking statements contained in the ...
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
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
Finance Glossary of Accounting and Budgeting Terms ... area, please refer to the individual budget presentation. Abatement A reduction to an expenditure that has already been made. In state accounting, ... Accrual basis of accounting
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
presentation on bank accounting. Acceptances: See "bankers acceptances." ... the use of an allowable alternative accounting principle on the basis that it is preferable when there are ... See the Glossary entry for "income taxes" for guidance on how to
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
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
Glossary of ‘Construction Project’ Terms Building Commission Presentation October 12, 13, & 14, 2004 ACC Construction Department Archdiocese of Los Angeles
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.
CNPE Toolkit-Accounting Glossary www.centerfornonprofitexcellence.org Revised March 30, 2010 1 ... Accrual Basis - Method of ACCOUNTING that recognizes REVENUE when earned, ... the basis of ACCOUNTING used in its preparation and presentation of a specified date the entity's ASSETS,
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.
BASIS OF PRESENTATION Since July 1, 2010 the Company has reported in accordance with International Financial Reporting Standards (“IFRS ... (see glossary below) and new competitive pressures. The forward-looking statements contained in the ...
Glossary of Terms A ... Bad Check: A check that is dishonored on presentation because of insufficient funds (NSF), unavailable funds, or ... Cause of Action: A claim in law and fact sufficient to form the basis of a valid lawsuit, as a breach of contract; the
Glossary Glossary summary This Glossary provides a definition of terms commonly used in this manual and general trade business. AAR Against all risks.
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
Issued April 2011 5 Glossary of Defined Terms A accounting basis The accrual or cash basis of accounting. 24.06 accounting
Group presentation for investors Full Year 2013 . Group presentation for investors - 2 - INDEX . Full Year 2013 Results ... Net sales growth on a comparative basis* * See glossary . Net Sales (in million euros ) 2012 . 2013 % chge on a comparative basis* 377.5 +6.5%. Group presentation for ...
Presentation of Financial Statements (Topic 205) Liquidation Basis of Accounting This Exposure Draft of a proposed Accounting Standards Update of Topic 205 is issued by the Board for public comment. ... Master Glossary Added the terms liquidation, statement of
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 1 © Copyright Glossary of Terms ... accrual basis of accounting The effects of transactions and other events are recognised when they occur ... presentation currency The currency in which the financial statements are presented.
Prescribing Data (Presentation Level) by GP Practice: Glossary of Terms ... If the presentation is a generic, ... on the basis of the NIC less a deduction related to the discount that they 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
M&A GLOSSARY OF TERMS A ... examining, on a test basis, evidence supporting the amounts and disclosures in the financial ... as well as evaluating the overall financial statement presentation. Audits are conducted in accordance with generally accepted auditing standards
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.
Glossary of Terms Access List - all items in NetDocuments (e.g. documents, emails, ... NetDocuments while having NetDocuments manage the presentation of search results. ... Administrator permanently deletes documents on a regular basis.
The Glossary of Defined Terms (the Glossary) ... Standard of GRAP on Presentation of Financial Statements (GRAP 1), ... Issued April 2013 5 Glossary of Defined Terms A accounting basis The accrual or cash basis of accounting. 24.06 accounting policies The specific principles ...
GLOSSARY OF DEFINED TERMS . ... Standard of GRAP on Presentation of Financial Statements (GRAP 1), paragraph .05, ... basis The accrual or cash basis of accounting. 24.06 accounting policies The specific principles, bases, conventions, rules and
Glossary of Terms ACCOUNT An entity for ... CASH BASIS A basis of accounting in which transactions are recognized only when cash is increased or decreased. ... CONSTANT OR REAL DOLLARS The presentation of dollar amounts adjusted for inflation to reflect
Glossary Term Definition 1099-Misc. ... Accrual Basis . The method of accounting that records income at the time of sale and expenses when they are incurred. Accruals . ... A journal entry that changes the presentation of certain numbers on
Terms from the Master Glossary are in bold type. Added text is underlined, and ... Presentation of Financial Statements—Liquidation Basis of Accounting ... basis of accounting provide users of those financial statements with specialized
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.
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
tion generally takes place on an informal basis. Cultural landscape – a geographic area, including both the cultural and natural resources and the ... 07-MIIN_Presentation_Glossary-AcroAbbr-LisofPrep111406.pmd Author: atamura Created Date:
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
GLOSSARY GLOSSARY Account Number - the accounting designation for revenue and expenditure line items. The account ... Budgetary Basis ... Distinguished Budget Presentation Awards Program - a voluntary, ...
1 GLOSSARY ON ISLAMIC BANKING Amanah ( ): It refers to deposits in trust. A person can hold a property in trust for another, sometimes by express contract and sometimes
Alignment options — user-controlled presentation of either label or field items for left justification, right justification, ... Glossary Page 288 Audit trail ... Basis field — a data field from the composite database that defines
Glossary of Terms G.1 Library of Michigan Financial Management Reference Guide 3/02 ... reported on the full accrual basis of accounting. Accounting Accounting is the process of ... the fairness of presentation of the financial statements and/or 2) the library’s compliance with laws and ...
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 ...
GLOSSARY OF TERMS Advanced Freight: ... forms the basis for determining each party’s contribution in General Average. ... Also, formal presentation to an insurance company of a debt under an insurance policy. Fixture: Refers to confirmed and signed charter party.
This presentation does not constitute investment advice, ... disclosed on a basis consistent with the information provided internally to the Managing Director. ... Refer to the Glossary on page 49 for a definition of the key terms used in this presentation. 3 |
Glossary G.1 Manual of Accounting and Financial Reporting for Pennsylvania Public Schools Glossary. ... disclosures required for fair presentation in conformity with GAAP. Basis of Accounting. A term used to refer to when revenues, expenditures, expenses,
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