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Topic: Financial statements

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Financial accountancy

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Profit and loss account

UK generally accepted accounting principles

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Accounting scholarship

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	Personal financial statements. (includes related article)
		Financial statements or tax returns of separate entities, such as a closely held business, a trust, or a profit-sharing or deferred compensation plan can be used as sources of information regarding the individual's interest in the entities.
		The statement of financial condition is the basic personal financial statement that presents estimated current values of assets, amounts of liabilities, income taxes on the differences between the estimated current values of assets and amounts of liabilities and their tax bases, and net worth at a specified date.
		When personal financial statements are prepared for one individual from a group of joint owners of assets, only that person's interest as a beneficial owner--determined under the property laws of the state having jurisdiction--should be included in personal financial statements.
	www.nysscpa.org /cpajournal/old/13606731.htm (3105 words)

	Financial statements - Wikipedia, the free encyclopedia
		Financial statements (or financial reports) are a record of a business' financial flows and levels.
		Each statement presents financial data relating to a company's or a group's current financial health, business results for the previous period, and other indicators that are used by the company's stakeholders to assess the health of a company.
		To entice new investors, most public companies assemble their financial statements on fine paper with pleasing graphics and photos in an annual report to shareholders, attempting to capture the excitement and culture of the organisation in a "marketing brochure" of sorts.
	en.wikipedia.org /wiki/Financial_statements (1114 words)

	Financial Statements - FINANCIAL REPORTING, MAJOR FINANCIAL STATEMENTS, ELEMENTS OF FINANCIAL STATEMENTS, SUBSEQUENT ...
		Financial reporting is a broad concept encompassing financial statements, notes to financial statements and parenthetical disclosures, supplementary information (such as changing prices), and other means of financial reporting (such as management discussions and analysis, and letters to stockholders).
		Financial statements are often audited by independent accountants for the purpose of increasing user confidence in their reliability.
		Financial statements also must be prepared in accordance with generally accepted accounting principles, and must include an explanation of the company's accounting procedures and policies.
	www.referenceforbusiness.com /small/Eq-Inc/Financial-Statements.html (2663 words)

	Financial Statements Clarified
		Financial statements are also used extensively by government agencies as one of their tools for oversight of regulated industries.
		After compiling the financial statements, the CPA is obliged to read them and consider whether they are appropriate in form and free from obvious material errors.
		Companies may engage a CPA to audit its financial statements and to issue a report that provides the highest level of assurance that the financial statements are presented fairly in conformity with generally accepted accounting principles.
	www.obre.state.il.us /RESFIN/NEWSLTR/SPRING/POI-FIN.htm (881 words)

	Financial statement - One Language (Site not responding. Last check: )
		A financial statement (or financial report) is a record of a business' financial flows and levels.
		Financial statements can also be representations of business structures as recorded in a double-entry book-keeping system, and are used to support internal record-keeping and decision-making.
		In this format, businesses view their financial condition in terms of assets, liabilities, and equity.
	www.onelang.com /encyclopedia/index.php/Financial_statements (309 words)

	CHC Helicopter Corporation - News (Site not responding. Last check: )
		Critical Accounting Estimates The preparation of the Company's consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods.
		The effect on the financial statements of changes in such estimates in future periods could be material and would be accounted for in the period a change occurs.
		The Statements follow the same accounting policies and methods of application as the most recent annual audited consolidated financial statements for the fiscal year ended April 30, 2004, except as disclosed in Note 2 with respect to hedging relationships and derivatives.
	www.chc.ca /press_releases_details.php?rkey=1212134152&view=2123-0&Start=0 (9257 words)

	CNW Telbec (Site not responding. Last check: )
		Financial instruments that are not designated as hedges under the guideline are recorded on the balance sheet as either an asset or liability with the change in fair value recognized in net earnings.
		The impact on the Trust's financial statements as at January 1, 2004 was the recognition of a risk management liability and a deferred financial instrument loss (net) of $3,209,000.
		Financial instruments that are not designated as hedges under CICA accounting guideline AcG-13 "Hedging Relationships" are recorded on the balance sheet as either an asset or a liability with the change in fair value from the prior period recognized in net earnings.
	www.cnw.ca /fr/releases/archive/March2005/14/c4564.html (10520 words)

	Financial Statements as supplied by EagleTraders.com
		Financial statements are the most widely used and the most comprehensive way of communicating financial information to users of the information provided on the reports.
		Notes to financial statements are considered an integral part of a complete set of financial statements.
		The income statement and the statement of changes in financial position can be viewed as connecting links between the beginning and ending statements of financial position.
	www.eagletraders.com /advice/securities/financial_statements.htm (923 words)

	CNW Group (Site not responding. Last check: )
		Such statements are subject to certain risks, uncertainties and assumptions pertaining to operating performance, regulatory parameters, weather and economic conditions and, in the case of pending and proposed projects, risks relating to design and construction, regulatory processes, obtaining financing and performance of other parties, including partners, contractors and suppliers.
		The components of the Trust's financial statements which incorporate significant assumptions or estimates include: - Asset retirement obligations CCS is required to provide for the cost of restoring all facilities to a useful and acceptable condition, as determined by regulatory authorities.
		Payments or receipts on derivative financial instruments that are designated and effective as hedges are recognized in income concurrently with the hedged transaction and are recorded in the consolidated statements of income and cash flows in the line item associated with the hedged transaction.
	www.newswire.ca /en/releases/archive/March2005/10/c2642.html (10600 words)

	CNW Telbec (Site not responding. Last check: )
		Statements speak as of the date on which they are made, and the REIT undertakes no obligation to update them publicly.
		The Trust is not required to report in its financial statements on the performance of each class of asset separately due to management's assessment that all assets effectively adhere to the same policy of being leased on a long-term basis to creditworthy tenants, financed where possible on a matching long-term basis.
		Financial Condition (a) Assets (i) Income Properties Acquisitions of income properties during the six month period ended June 30, 2004 were in accordance with the Trust's investment strategy of acquiring quality assets occupied by long term creditworthy tenants.
	www.cnw.ca /fr/releases/archive/August2004/11/c0249.html (8144 words)

	2003 Publication - My Audit Report on the Government's Financial Statements Explained
		Many of the significant amounts reported in the financial statements, such as allowances for the valuation of various assets and liabilities, are based on estimates made by the Government.
		Readers are therefore entitled to conclude that the amounts shown in the financial statements are stated fairly within the limits of materiality and in accordance with the stated accounting policies of the Government set out in Note 1 to the financial statements.
		Furthermore, my audit of the Government's financial statements is neither extensive enough nor designed specifically to provide assurance as to the integrity of each of the Government's many and varied systems of internal control or the Government's compliance with the spending limits on each of its several hundred individual appropriations.
	www.oag-bvg.gc.ca /domino/other.nsf/html/2003sup_e.html (1575 words)

	IAS Plus International Accounting Standards IAS 1, Presentation of Financial Statements
		The objective of IAS 1 (revised 1997) is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities.
		General purpose financial statements are those intended to serve users who do not have the authority to demand financial reports tailored for their own needs.
		The presentation and classification of items in the financial statements shall be retained from one period to the next unless a change is justified either by a change in circumstances or a requirement of a new IFRS.
	www.iasplus.com /standard/ias01.htm (3103 words)

	CCH Business Owner's Toolkit \| Financial Statements
		The position statement, also known as the "statement of changes in financial position" or "sources and uses of cash," helps to explain how a company acquired its money and how it was spent.
		The statement of changes in owners' equity is used to bridge the gap between the amount of owners' equity at the beginning of the period and the amount of their equity at the end of the period.
		Common size financial statements provides an easy way to spot trends in your balance sheets and income statements over time is to convert the dollar amounts to percentages.
	www.toolkit.cch.com /text/P06_7001.asp (522 words)

	Groupe CNW (Site not responding. Last check: )
		Financial hedging losses of $69.1 million on crude oil and natural gas offset some of the positive impact of the high benchmark prices for the year as did the 7% depreciation of the U.S. dollar relative to the Canadian dollar.
		Financial Resources and Liquidity At year-end 2004, Pengrowth had a long-term debt-to-debt plus equity at book value ratio of 0.2 and maintained $375 million in committed credit facilities which were reduced by drawings of $106 million and by $23 million in letters of credit outstanding at year-end.
		Measurement Uncertainty The preparation of financial statements in conformity with Canadian GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and revenues and expenses for the period then ended.
	www.newswire.ca /fr/releases/archive/February2005/28/c9011.html (9737 words)

	Beginners' Guide to Financial Statements
		They are: (1) balance sheets; (2) income statements; (3) cash flow statements; and (4) statements of shareholders’ equity.
		It’s management’s opportunity to tell investors what the financial statements show and do not show, as well as important trends and risks that have shaped the past or are reasonably likely to shape the company’s future.
		Although this brochure discusses each financial statement separately, keep in mind that they are all related.
	www.sec.gov /investor/pubs/begfinstmtguide.htm (2833 words)

	Chapter 5, Financial Reporting: Financial Accounting for Local and State School Systems, 2003 Edition
		The purpose of governmentwide financial statements is to present the financial position and the operating results of the governmental entity as a whole.
		Statement 34 encourages the use of a net assets format, which subtracts liabilities from assets to reflect the net assets, rather than the standard balance sheet format, which presents a total for assets equal to a total of liabilities and net assets.
		A description of the new governmentwide financial statements indicating the elements of the statement of net assets and the statement of activities, noting the exclusion of fiduciary funds and component units that are fiduciary in nature, and the measurement focus and basis of accounting used.
	nces.ed.gov /pubs2004/h2r2/ch_5_4.asp (5060 words)

	Report of the Auditor General - Crown Financial Statements Year Ended 30 Jun 03 - The Treasury
		The financial statements provide information about the past financial performance of the Government of New Zealand and its financial position as at 30 June 2003.
		It is the responsibility of the Auditor-General to express an independent opinion on the financial statements and report that opinion to you.
		We have not been engaged to report on any other electronic versions of the Government’s financial statements, and accept no responsibility for any changes that may have occurred to electronic versions of the financial statements published on other websites and/or published by other electronic means.
	www.treasury.govt.nz /financialstatements/year/jun03/report.asp (697 words)

	DTCC: DTCC Financial Statements
		These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, and should be read in conjunction with the annual financial statements as of December 31, 2007.
		The quarterly financial statements of DTC, which have been prepared in accordance with accounting principles generally accepted in the United States of America, should be read in conjunction with the annual financial statements as of December 31, 2007.
		The quarterly financial statements of NSCC, which have been prepared in accordance with accounting principles generally accepted in the United States of America, should be read in conjunction with the annual financial statements as of December 31, 2007.
	www.dtcc.com /legal/financials (336 words)

	2001 Financial Statements
		In its opinion on PBGC's financial statements, PwC reported that the Statements of Financial Condition as of September 30, 2001 and 2000, and the Statements of Operations and Changes in Net Position and Statements of Cash Flows for the fiscal years ended September 30, 2001 and 2000, were fairly stated in all material respects.
		The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
		The present value of nonrecoverable future financial assistance is based on the difference between the present value of future guaranteed benefits and expenses and the market value of plan assets, including the present value of future amounts expected to be paid by employers, for those plans that are expected to require future assistance.
	www.pbgc.gov /txtfiles/2001txt/2001finstatements.htm (5714 words)

	PÖYRY - Group introduction - Administration - Auditors´ report (Site not responding. Last check: )
		An audit includes examining on a test basis evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by the management as well as evaluating the overall financial statement presentation.
		The financial statements give a true and fair view, as defined in the Finnish Accounting Act, of the parent company's result of operations as well as of the financial position.
		The financial statements can be adopted and the members of the Board of Directors and the President and CEO of the parent company can be discharged from liability for the period audited by us.
	www.poyry.com /group/group_9_2.html (295 words)

	Financial Statements
		The position statement, also known as the "statement of changes in financial position" or "sources and uses of cash," helps to explain how a company acquired its money and how it was spent.
		The statement of changes in owners' equity is used to bridge the gap between the amount of owners' equity at the beginning of the period and the amount of their equity at the end of the period.
		Common size financial statements provides an easy way to spot trends in your balance sheets and income statements over time is to convert the dollar amounts to percentages.
	business.uschamber.com /P06/P06_7001.asp (587 words)

	CNW Group (Site not responding. Last check: )
		These unaudited notes to the consolidated financial statements do not include all disclosures required in the annual financial statements and should be read in conjunction with the audited consolidated financial statements and notes included in the Fund's annual report for the year ended December 31, 2004.
		The preparation of the unaudited consolidated financial statements in conformity with GAAP requires the Manager to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and these accompanying notes.
		These unaudited consolidated financial statements have been prepared on a basis consistent with the accounting policies disclosed in the audited financial statements for the year ended December 31, 2004.
	www.newswire.ca /en/releases/archive/May2005/12/c8041.html (9402 words)

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