auditor's report on the financial statements
If the financial statements are consolidated financial statements, an indication shall be given.
translation of the financial statements of a foreign entity
The study of mechanism of disclosing financial fraud based on financial statements auditing;
An auto financing company shall not provide false financial statements, or statements in which important facts are concealed.
"The company does not make public its financial condition as required by the regulations, or its financial statements contain false statements"
Commitments that are material in amount should be disclosed in notes to the financial statements.
We looked through the company's financial statements over the past 5 years.
Thus, most businesses today use the balance sheet approach in their monthly as well as annual financial statements.
Conservatism in accounting, also called prudence, means to report items in financial statements at amounts that lead to the gloomiest immediate financial results.
"When they took a grip of you in their hands, you were crushed so that their arms were broken: and when they put their weight on you for support, you were broken and all their muscles gave way."
Post-year-end events that provide additional information about financial position at the Balance sheet date or those that indicate the going concern assumption is not appropriate ("adjusting events") are reflected in the financial statements.
The preparation of financial statements in conformity with generally accepted accounting principles in Hong Kong requires management to make estimates and assumptions that affect certain reported amounts and disclosures.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement.
audit report on financial statements
translation of foreign currency financial statements
Workers should be able to read financial statements.
Analyzed data and relevant financial statistics, and produced monthly financial statements.
Regular general manager of the data and provide a variety of financial statements, financial analysis and cost control, preparation of the statements, contacts between units of work.
The basic financial statements are designed to satisfy the needs of a variety of users of financial information.
The cash flow statement differs from these other financial statements because it ACTS as a kind of corporate checkbook that reconciles the other two statements.
Enron's impenetrable financial statements, which hid billions in debt and mounting losses, have brought calls for better disclosure.
When the government said the agreements were illegal, Baosheng Steel can no longer be considered a VIE and cannot be consolidated in the financial statements.
This means that would be able to provide reports, financial statements and visuals that could be easily followed by those not in the Accounting Division to show how accounting information is related to management needs.
Reports say that governments of Britain,U.S. and other developed countries are on course to tackle the millennium bug in public sector computers(a computer programming glitch that threatens to wipe out band accounts, financial statements, and databases when the year 1999becomes the year2000)
price-level adjusted financial statements
Materiality level for financial statements is the standard to judge the fairness of financial statements.
Moreover, the users of financial statements should also pay more attention to the accompanying footnotes of financial statements.
Adequate disclosure can be accomplished either in the financial statements or in the notes accompanying the statements.
Most banks require companies to submit financial statements before they extend credit.
If financial statements are to be reliable, it is absolutely essential that cash transactions be recorded correctly.
If in his opinion the financial statements are so misleading that they are not able to fairly present the company's year-end financial position, the performance and financial position changes for the year, he should issue a disclaimer.
When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter.
certified financial statements
accounting cycle and basic financial statements
An enterprise which provides consolidated financial statements to outsiders shall disclose segment information on the basis of consolidated financial statements.
It focuses on such financial accounting and reporting matters as bookkeeping, preparation of financial statements, and reporting practices.
The Objectivity Principle requires business transactions and financial statements to be based upon objective and verifiable evidence.
The adoption of the above new/revised SSAP had no material effect on the Group's financial statements, other than as described below:
Take his cynical view of investment analysis: "you pore over financial statements that are out-of-date or fraudulent, and you talk to management who lie to you if they talk to you at all."
These financial statements have not been audited.
The footnotes to the financial statements are used to present some additional information about items included in the financial statements and to present additional financial information.
Such disclosure should make the financial statements more useful and less subject to misinterpretation.
The financial statements are the means of conveying to the management and to the interested outsiders a concise picture of the profitability and financial position of a business.
No payer may refuse the examinations and verifications of the accountant firms that are entrusted by the administrative departments of labor security, and shall provide true and correct data on employment, payroll and financial statements in relation to payment of social insurance premiums.
It also required unions to make public their financial statements.
Audited financials prepared by independent accountant: Audited financial statements provide important information about financial accountability and accuracy.
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
External users of financial statements can use the footnotes to the financial statements to help their understanding of financial statements.
In past years, many small companies used the income statement approach in preparing monthly financial statements, but used the balance sheet method in annual financial statements.
A limited liability company shall present its financial statements to the shareholders in accordance with the time periods specified in the company's articles of association.
The Group prepares consolidated financial statements in Hong Kong dollars.
No requirement to file financial information, but the ECF operator has the discretion to request for certified financial statements/information by the issuer's management for verification purposes.
Analyze and review financial data, prepare financial statements and report for both internal and external financial issues.
report on audited financial statements
After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.
The company's financial statements shall include the following accounting statements and schedules:
The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements.
The market value of the investment,$2, is disclosed in footnotes to the financial statements.
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