WorldWideScience

Sample records for reported financial struggles

  1. What's the Rush? IFRS, the SEC, and the Pressure on Accounting Instructors to Teach Still More Financial Reporting Rules

    Science.gov (United States)

    Cherry, Alan A.; Schwartz, Bill N.

    2013-01-01

    This paper addresses the problems facing accounting instructors in the U.S. as they struggle with pressure to incorporate IFRS into an already crowded financial accounting curriculum. To help instructors better understand the advantages and disadvantages of financial reporting under IFRS, we provide a critical analysis of arguments that have been…

  2. Materiality from financial towards non-financial reporting

    OpenAIRE

    Chiara Mio

    2013-01-01

    The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancem...

  3. Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective

    Directory of Open Access Journals (Sweden)

    Anis Chariri

    2009-06-01

    Full Text Available This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is how organisational culture shapes the company on the construction of its financial reporting practice. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The company conducts itself in this way is because it reflects Javanese culture, a dominant culture in Indonesia. Furthermore, this study concludes that the way the actors in the company construct financial reporting practice is influenced by its organisational culture. The organisational culture of the company, which reflects Javanese culture, is able to shape the behaviour of its actors from the top level to lower levels to conduct ethical and transparent business practice. Thus, as Hines (1988 claims, this paper concludes that financial reporting practice is a socially constucted reality.

  4. 40 CFR 35.6670 - Financial reports.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reports. 35.6670 Section 35... Actions Reports Required Under A Cooperative Agreement § 35.6670 Financial reports. (a) General. The...) Financial Status Report—(1) Content. (i) The Financial Status Report (SF-269) must include financial...

  5. on International Financial Reporting Standards

    Directory of Open Access Journals (Sweden)

    Edyta Łazarowicz

    2016-07-01

    Full Text Available The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS, presented in comments on the exposuredraft of the Conceptual Framework for Financial Reporting (2015. The majority of respondents thinkthat the objective of financial reporting should give more prominence to the importance of providinginformation about management’s stewardship. Moreover, some respondents suggest introducing thedefinition of stewardship into the Conceptual Framework and presenting implications of shifts in theobjective of financial reporting for the future standard setting and for preparing financial statements.Based on the analysis of comment letters and the review of accounting literature, the conclusion is thatthe objective of financial reporting should be changed. It is, however, disputable, if stewardship should bea separate object. There is too little research on the relation between the stewardship and decisionusefulnessobjectives. The findings of this research could show accounting standard-setters the potentialtrade-offs and conflicts between these objectives.

  6. Quarterly Financial Report

    International Development Research Centre (IDRC) Digital Library (Canada)

    acray

    2011-06-30

    Jun 30, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT JUNE 2011. Consolidated .... spending on capacity-building projects as well as to management's decision to restrict capacity- building ...... The investments in financial institutions.

  7. 7 CFR 3016.61 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.61 Section 3016.61... AND LOCAL GOVERNMENTS Entitlement § 3016.61 Financial reporting. The financial reporting provisions... Food Distribution Program on Indian Reservations. The financial reporting requirements for these...

  8. APPLICATION OF FINANCIAL ETHICS IN ANNUAL FINANCIAL REPORTING OF BANKS

    Directory of Open Access Journals (Sweden)

    Ayuba A. Aminu

    2016-03-01

    Full Text Available The importance of financial ethics and its application in financial reporting of banks cannot be ignored as it assists in building public confidence and fostering professionalism. However, the non-compliance and conformity with Nigerian Financial Regulatory Authorities prudential guidelines in the preparation of financial statements lead to incomplete or false information. The objective of the study is to examine the application of financial ethics in annual financial reporting of banks. The study employed primary and secondary data and stratified and purposive sampling techniques were used in which 20 questionnaires were administered to respondents. ANOVA and chi-square were in analysis and the findings revealed that there are significant unethical practices in the preparation of financial reports of banks in Nigeria. The study recommends that more emphasis and attention should be given to ethical standards in all banks and banks should give out clear reports of their financial activities to the regulatory authorities.

  9. 7 CFR 550.53 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...

  10. 20 CFR 435.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 435.52 Section 435.52... ORGANIZATIONS Post-Award Requirements Reports and Records § 435.52 Financial reporting. (a) Authorized forms... financial information from recipients: (1) SF-269 or SF-269A, Financial Status Report. (i) SSA requires...

  11. International Financial Reporting Standards and differential reporting

    OpenAIRE

    Jarvis, Robin; Collis, Jill

    2003-01-01

    This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.

  12. Framework for financial ratio analysis of audited federal financial reports

    OpenAIRE

    Brady, Richard T.

    1999-01-01

    Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations. The disclosure of this type of information, it was believed, would enable decision-makers to understand the financial implications of budgetary, policy and...

  13. 31 CFR 226.6 - Financial reports.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 226.6 Section 226..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE RECOGNITION OF INSURANCE COVERING TREASURY TAX AND LOAN DEPOSITARIES § 226.6 Financial reports. Financial reports of Insurance Organizations shall be...

  14. 7 CFR 3430.56 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3430.56 Section 3430.56... reporting. (a) SF-269, Financial Status Report. Unless stated differently in the award terms and conditions... requirement. (f) Additional reporting requirements. CSREES may require additional financial reporting...

  15. Social Struggles as Epistemic Struggles

    NARCIS (Netherlands)

    R.A. Icaza Garza (Rosalba); R. Vázquez (Rolando)

    2013-01-01

    markdownabstract__Abstract__ This contribution offers a view on social struggles as epistemic struggles to critically engage with the Activism 2010+ debate. Our core idea is that social struggles that stand up against depoliticization, economic exploitation and cultural alienation cannot be

  16. 2 CFR 215.52 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Financial reporting. 215.52 Section 215.52... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

  17. 24 CFR 84.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

  18. 14 CFR 1273.41 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1273.41 Section 1273... Reports, Records, Retention, and Enforcement § 1273.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  19. 40 CFR 31.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 31.41 Section 31... Post-Award Requirements Reports, Records, Retention, and Enforcement § 31.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

  20. 38 CFR 43.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 43... Post-Award Requirements Reports, Records, Retention, and Enforcement § 43.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

  1. 13 CFR 143.41 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financial reporting. 143.41... Reports, Records, Retention, and Enforcement § 143.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  2. 29 CFR 1470.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Financial reporting. 1470.41 Section 1470.41 Labor... Reports, Records Retention, and Enforcement § 1470.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  3. 45 CFR 2541.410 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2541.410 Section 2541.410... GOVERNMENTS Reports, Records, Retention and Enforcement § 2541.410 Financial reporting. (a) General. (1... time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies; or (ii...

  4. 36 CFR 1207.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1207.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 1207.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

  5. 45 CFR 92.41 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 92.41 Section 92.41 Public... Reports, Records Retention, and Enforcement § 92.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  6. 32 CFR 33.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 33.41 Section 33.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

  7. 47 CFR 1.785 - Annual financial reports.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Annual financial reports. 1.785 Section 1.785..., and Reports Involving Common Carriers Financial and Accounting Reports and Requests § 1.785 Annual financial reports. (a) An annual financial report shall be filed by telephone carriers and affiliates as...

  8. FINANCIAL REPORTING IN PUBLIC INSTITUTIONS AND NON-FINANCIAL ENTITIES. SIMILARITIES AND DIFFERENCES

    OpenAIRE

    Daniela Vitan

    2011-01-01

    The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and non-financial entities. Also, is presented the similarities and the differences aspects between financial reporting of these two patrimonial entities.

  9. 24 CFR 320.10 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

  10. 28 CFR 66.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 66.41 Section 66.41..., Retention, and Enforcement § 66.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a..., for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  11. 45 CFR 74.52 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

  12. 36 CFR 1210.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  13. 22 CFR 145.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  14. Quarterly financial reports | IDRC - International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Quarterly Financial Report for the period ending 31 December 2011 · Quarterly Financial Report for the period ending 30 September 2011 · Quarterly Financial Report for the period ending 30 June 2011 · Summary of Expense Reductions to Accommodate Budget 2012 Appropriation Reduction (PDF) · What we do · Funding ...

  15. 28 CFR 70.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 70.52 Section 70.52...-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 70.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

  16. 49 CFR 18.41 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 18.41 Section 18.41... Enforcement § 18.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  17. 34 CFR 80.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 80.41 Section 80.41 Education... Enforcement § 80.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  18. 15 CFR 24.41 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 24.41 Section 24..., Records, Retention, and Enforcement § 24.41 Financial reporting. (a) General. (1) Except as provided in... by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  19. 49 CFR 19.52 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 19.52 Section 19.52... Requirements Reports and Records § 19.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

  20. 45 CFR 1174.41 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1174.41 Section 1174.41... Enforcement § 1174.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  1. 45 CFR 1183.41 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1183.41 Section 1183.41... Enforcement § 1183.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  2. 45 CFR 1157.41 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1157.41 Section 1157.41... Enforcement § 1157.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  3. 15 CFR 14.52 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 14.52 Section 14... COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 14.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

  4. 22 CFR 135.41 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 135.41 Section 135.41... Enforcement § 135.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  5. 29 CFR 403.2 - Annual financial report.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 403.2 Section 403.2 Labor... STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.2 Annual financial report. (a) Every labor... Standards within 90 days after the end of each of its fiscal years, a financial report signed by its...

  6. 45 CFR 602.41 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 602.41 Section 602.41 Public... Requirements § 602.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  7. 20 CFR 437.41 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 437.41 Section 437.41... Enforcement § 437.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to SSA, or (ii) Requesting advances or reimbursements when letters of credit are...

  8. 22 CFR 518.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Financial reporting. 518.52 Section 518.52... Requirements Reports and Records § 518.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

  9. 21 CFR 1403.41 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Financial reporting. 1403.41 Section 1403.41 Food... Enforcement § 1403.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  10. 24 CFR 85.41 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 85.41 Section... § 85.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this... financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters of credit...

  11. 29 CFR 95.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 95.52 Section 95.52 Labor Office of the... Records § 95.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients: (1) SF-269 or SF-269A, Financial...

  12. Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective

    OpenAIRE

    Anis Chariri

    2009-01-01

    This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main r...

  13. 10 CFR 600.152 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...

  14. INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING

    OpenAIRE

    Diana Sabina COZMA IGHIAN

    2015-01-01

    From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the activity of an entity, reports will need to include both the traditional financial and non-financial part to provide information on sustainable development, the impact of the activity on the environment, and social responsibility.\\r\

  15. 10 CFR 600.241 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.241 Section 600.241 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....241 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...

  16. 39 CFR 3050.40 - Additional financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Additional financial reporting. 3050.40 Section... financial reporting. (a) In general. The Postal Service shall file with the Commission: (1) Within 40 days...), beginning with the annual report for fiscal year 2010. (c) Financial reporting. The reports required by...

  17. 7 CFR 3016.41 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.41 Section 3016.41 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section...

  18. 29 CFR 408.5 - Annual financial report.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 408.5 Section 408.5 Labor... STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.5 Annual financial report. During the continuance of... organization the annual financial report and any Form T-1 reports required by part 403 of this chapter, signed...

  19. 45 CFR 2543.52 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...

  20. 7 CFR 3019.52 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3019.52 Section 3019.52 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Records § 3019.52 Financial reporting. (a) The following forms or such other forms as may be approved by...

  1. FINANCIAL REPORTING IN THE TOURISM INDUSTRY

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2016-07-01

    Full Text Available In recent years the tourism industry has seen a rise in scope and influences both in the political and economic arenas. The industry has become exposed to risks such as money laundering and fraudulent reporting, demanding the use of International Financial Reporting Standards (IFRS to reduce differences in financial reporting and increase the attractiveness of the sector for investors. For the purpose of this paper, a sample of 611 equities in the tourism and hospitality business was used in order to understand the state of financial reporting in the sector with an emphasis on the relevance of financial information and other issues such as timeliness and the adherence to a true and fair presentation. The research reveals the enhanced relevance obtained from the use of the IFRS as well as risks for the financial management of the companies.

  2. Corporate Financial Reporting in Austria : An Overview

    OpenAIRE

    Lindner, Bernhard

    2014-01-01

    The purpose of this report on corporate financial reporting in Austria is to describe the key features of Austria’s corporate financial reporting environment as well as its practical application in regard to small and medium enterprises (SMEs’) financial reporting practices in Austria. This report builds on the World Bank accounting and auditing reports on standards and codes (ROSC) method...

  3. 39 CFR 10.4 - Financial disclosure reports.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial disclosure reports. 10.4 Section 10.4... CONDUCT FOR POSTAL SERVICE GOVERNORS (ARTICLE X) § 10.4 Financial disclosure reports. (a) Requirement of submission of reports. At the time of their nomination, Governors complete a financial disclosure report...

  4. 34 CFR 74.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 74.52 Section 74.52 Education... and Records § 74.52 Financial reporting. (a) The following forms or other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

  5. 44 CFR 13.41 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Financial reporting. 13.41... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section... supplementary or other forms as may from time to time be authorized by OMB, for: (i) Submitting financial...

  6. Basics of XBRL Instance for Financial Reporting

    Directory of Open Access Journals (Sweden)

    Mihaela Enachi

    2011-10-01

    Full Text Available The development of XBRL (eXtensible Business Reporting Language for financial reporting has significantly changed the way which financial statements are presented to differentusers and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countriesor regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation ofthe financial statements if using XBRL as reporting tool.Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance

  7. 49 CFR 1152.37 - Financial status reports.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Financial status reports. 1152.37 Section 1152.37... Financial status reports. Within 30 days after the end of each quarter of the subsidy year, each carrier... Report for each line operated under subsidy. Such Financial Status Report shall be in the form prescribed...

  8. 43 CFR 12.952 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

  9. 48 CFR 1845.7209-4 - Financial reports.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial reports. 1845... ADMINISTRATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY Contract Property Management 1845.7209-4 Financial reports. The property administrator is responsible for obtaining financial reports as prescribed in 1845.505-14...

  10. 46 CFR 403.300 - Financial reporting requirements.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

  11. 25 CFR 276.8 - Financial reporting requirements.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request advances...

  12. 24 CFR 200.36 - Financial reporting requirements.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting requirements. 200.36 Section 200.36 Housing and Urban Development Regulations Relating to Housing and Urban... Regulations § 200.36 Financial reporting requirements. The mortgagor must comply with the financial reporting...

  13. 7 CFR 277.11 - Financial reporting requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial reporting requirements. 277.11 Section 277... OF STATE AGENCIES § 277.11 Financial reporting requirements. (a) General. This section prescribes... termination of Federal financial support. Requests from State agencies for extension of reporting due dates...

  14. Under Secretary of Defense (Comptroller) > Financial Management > Reports

    Science.gov (United States)

    functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Performance Reports Regulations banner Financial Management Reports IN THIS SECTION ... Improving Financial , accounting for, disbursing and reporting retirement payments for those chosen for early retirement under the

  15. 39 CFR 3050.35 - Financial reports.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial reports. 3050.35 Section 3050.35 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.35 Financial reports. (a) The reports in paragraphs (b) through (d) of this section shall be provided annually at the time indicated. (b...

  16. 29 CFR 403.3 - Form of annual financial report-detailed report.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Form of annual financial report-detailed report. 403.3... LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor organization shall, except as expressly provided otherwise in...

  17. 41 CFR 105-72.602 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... § 105-72.602 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial...

  18. CSR Performance, Financial Reporting, and Investors’ Perception on Financial Reporting

    Directory of Open Access Journals (Sweden)

    Lukas Timbate

    2018-02-01

    Full Text Available This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that are better in their corporate social responsibility (CSR performance also behave in a responsible manner to maintain their financial reporting quality and whether the market rewards such responsible behaviors. Using data from S&P 500 US companies, we find that socially responsible firms are less likely to manage their earnings. However, we fail to find significant relationships between CSR and investors’ perceptions on earnings, measured by stock returns and earnings response coefficient. We interpret the results as investors not fully reflecting the benefits from CSR performance. Our findings are consistent with the notion that CSR activities are motivated by managers’ ethical incentives to serve the interests of stakeholders.

  19. Gaz de France interim financial report 2007

    International Nuclear Information System (INIS)

    2007-01-01

    This financial report contains the unaudited condensed financial statements of Gaz de France Group for the first half ended June 30, 2007, which were reviewed by the audit committee on August 27, 2007 and by the board of directors at its meeting on August 28, 2007. It includes forward-looking statements concerning the objectives, strategies, financial position, future operating results and the operations of Gaz de France Group. These statements reflect the Group's current perception of its activities and the markets in which it operates, as well as various estimates and assumptions considered to be reasonable. Content: interim management report (highlights of the first half of 2007, revenues and results for the period, financial structure, data on outstanding stock, outlook); interim consolidated financial statements (consolidated statements of income, consolidated balance sheets, consolidated statements of cash flows, recognized income and expenses, statements of changes in shareholders' equity, note to the consolidated financial statements); statement by the person responsible for the interim financial report; statutory auditors' report. (J.S.)

  20. 22 CFR 226.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 226.52 Section 226.52 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID...

  1. 45 CFR 98.65 - Audits and financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits and financial reporting. 98.65 Section 98... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... independent standards. (g) The Secretary shall require financial reports as necessary. ...

  2. 39 CFR 3060.22 - Financial status report.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial status report. 3060.22 Section 3060.22... THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.22 Financial status report. The Postal Service shall file a Financial Status Report in the form and content of Table 2, below. Table 2—Annual Summary of Competitive...

  3. FINANCIAL COMMUNICATION AND INTELLECTUAL CAPITAL REPORTING PRACTICES

    Directory of Open Access Journals (Sweden)

    BELENESI (BUMBA MARIOARA

    2014-07-01

    Full Text Available In a highly competitive economy, driven by globalization, the abundance of digital information and communication facilities, the investor directs its capital to those companies that promise added value of the invested capital. Even so, companies seek to obtain favorable terms of financing by rendering sensitive the investors. To achieve their goal, they must provide information about their financial and non financial performance with sufficient regularity to meet the information needs of actual or potential capital bidders in decision making. Financial communication through standardized annual statements of financial reporting in the context of corporate governance is no longer sufficient. The organization has more resources than those included in its balance sheet, capable of attracting huge benefits, but which do not meet the criteria for recognition in the financial statements. It requires, therefore, a voluntary disclosure of information on intangible resources, which are key factors in creating future value for both the organization itself and the industry it is part of. The reports of intellectual capital can effectively complement the shortcomings of the traditional model of accounting and financial reporting. In our paper we wanted to analyze financial communication in the context of corporate governance, presented through financial statements, reaching the intellectual capital reporting practices, as a means to improve communication of the organization with the outside. In this sense we presented two examples of good practice of two service companies (consultancy and design that publish annually intellectual capital reports. To alleviate the negative consequences of non-recognition of intangible assets in the financial statements, we are for the voluntary disclosure of information on intangible assets in the intellectual capital reports, annual reports, those regarding corporate responsibility, or at least in the explanatory notes of

  4. 1999 Auditor's report and financial statements

    International Nuclear Information System (INIS)

    2000-02-01

    This report contains the audited consolidated financial reports for the Churchill Falls (Labrador) Corporation Limited and those for the Twin Falls Power Corporation Limited, together with the appropriate notes to the consolidated financial statements and summaries of significant accounting policies as they apply to the data provided in this report

  5. 14 CFR 1260.152 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1260.152 Section 1260... Higher Education, Hospitals, and Other Non-Profit Organizations Reports and Records § 1260.152 Financial reporting. (a) When funds are advanced to recipients, each recipient is required to submit the SF 272...

  6. 38 CFR 49.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 49..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 49.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

  7. Framing financial culture

    DEFF Research Database (Denmark)

    Just, Sine Nørholm; Mouton, Nicolaas T.O.

    2014-01-01

    between competing frames leads to the conclusion that this political “blame game” is related to struggles over how to define the scandal, how to conceptualize its causes, and policy recommendations. Banks may have lost the battle of “Liborgate,” but the war over the meaning of financial culture is far...... from over. Originality/value – The paper is theoretically and methodologically original in its combination of the theories of framing and stasis, and it provides analytical insights into how sense is made of financial culture in the wake of the financial crisis....

  8. INTEGRATION OF FINANCIAL AND NON-FINANCIAL REPORTS UNDER MANAGEMENT CONDITIONS

    Directory of Open Access Journals (Sweden)

    Mihail PRODANCIUK

    2013-02-01

    Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models. The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.

  9. Integration of financial and non-financial reports under management conditions

    Directory of Open Access Journals (Sweden)

    Prodanciuk Mihail

    2013-02-01

    Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models.The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.

  10. Financial reporting by a shared ledger

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans; Borgo, Stefano; Kutz, Oliver; Loebe, Frank; Neuhaus, Fabian

    2017-01-01

    Among models and information about economic phenomena which help to understand how enterprises produce value, Accounting and Financial Reporting still play a leading and regulative role. The regulative role is established by enforceable International Financial Reporting Standards (IFRS). Ontology

  11. 43 CFR 12.81 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.81 Section 12.81... Agreements to State and Local Governments Reports, Records Retention, and Enforcement § 12.81 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section, grantees will...

  12. 40 CFR 30.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 30.52 Section 30..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 30.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

  13. 32 CFR 32.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 32.52 Section 32.52..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

  14. 29 CFR 97.41 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 97.41 Section 97.41 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Reports, Records Retention, and Enforcement § 97.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of this section, grantees will...

  15. 7 CFR 3015.82 - Financial status report.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...

  16. The social-financial responsible reporting – the key for integrated reporting

    Directory of Open Access Journals (Sweden)

    Iulia Jianu

    2012-08-01

    Full Text Available General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial statement do not provide sufficient social information to satisfy these needs, the study demonstrate the need to integrate the responsible social reporting into financial reporting. In order to support this reason, taking into account the data supplied by the entities listed on the Global Reporting Initiative regarding the corporate social responsibility. The results of the study show that social indicators can be disclosed in a monetary form which reinforces the need for their integration into financial reporting and the need to define a new concept: the social – financial responsible reporting.

  17. Corporate Governance and Financial Reporting (mit Leibfried, Peter)

    OpenAIRE

    Berndt, Thomas

    2007-01-01

    This paper examines the link between financial reporting and corporate governance. Based on empirical examples of the recent confidence crisis in financial reporting and within an information economics framework, the fundamental case is being established. Then, the core elements of financial reporting are being presented. Based on an analysis of various international accounting standards frameworks, the demands financial reporting has to meet from a corporate governance-perspective are identi...

  18. Corporate Governance and Financial Reporting (mit Berndt, Thomas)

    OpenAIRE

    Leibfried, Peter

    2007-01-01

    This paper examines the link between financial reporting and corporate governance. Based on empirical examples of the recent confidence crisis in financial reporting and within an information economics framework, the fundamental case is being established. Then, the core elements of financial reporting are being presented. Based on an analysis of various international accounting standards frameworks, the demands financial reporting has to meet from a corporate governance-perspective are identi...

  19. 34 CFR 75.720 - Financial and performance reports.

    Science.gov (United States)

    2010-07-01

    ... performance) and 34 CFR 74.52 (Financial reporting); and (2) 34 CFR 80.40 (Monitoring and reporting program performance) and 34 CFR 80.41 (Financial reporting). (b) A grantee shall submit these reports annually, unless... 34 Education 1 2010-07-01 2010-07-01 false Financial and performance reports. 75.720 Section 75...

  20. 46 CFR 232.6 - Financial report filing requirement.

    Science.gov (United States)

    2010-10-01

    ... RELATED ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.6 Financial report filing requirement. (a) Reporting Frequency and Due Dates. The contractor shall file a semiannual... 46 Shipping 8 2010-10-01 2010-10-01 false Financial report filing requirement. 232.6 Section 232.6...

  1. 29 CFR 408.7 - Terminal trusteeship financial report.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Terminal trusteeship financial report. 408.7 Section 408.7...-MANAGEMENT STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.7 Terminal trusteeship financial report... a terminal financial report, and one copy, with the Office of Labor-Management Standards, on Form LM...

  2. 24 CFR 5.801 - Uniform financial reporting standards.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Uniform financial reporting... and Urban Development GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS Uniform Financial Reporting Standards § 5.801 Uniform financial reporting standards. (a) Applicability. This subpart H implements uniform...

  3. Financial Reporting Through IFRS

    OpenAIRE

    Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

    2013-01-01

    Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.

  4. AUDIT OF FINANCIAL REPORTS, BASED ON INTERNATIONAL ACCOUNTING STANDARDS

    OpenAIRE

    Islom Kuziev

    2011-01-01

    In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".

  5. 48 CFR 2052.211-72 - Financial status report.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial status report... Financial status report. As prescribed at 2011.104-70(c), the contracting officer shall insert the following... basis during negotiation, without amending the solicitation. Financial Status Report (OCT 1999) The...

  6. 75 FR 4255 - Reporting of Fraudulent Financial Instruments

    Science.gov (United States)

    2010-01-27

    ... Federal Housing Enterprise Oversight 12 CFR Part 1731 RIN 2590-AA11 Reporting of Fraudulent Financial...: PART 1233--REPORTING OF FRAUDULENT FINANCIAL INSTRUMENTS Sec. 1233.1 Purpose. 1233.2 Definitions. 1233... or financial instrument. (b) Examination. The examination by FHFA of fraud reporting programs of each...

  7. 40 CFR 40.160-2 - Financial status report.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial status report. 40.160-2 Section 40.160-2 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE RESEARCH AND DEMONSTRATION GRANTS § 40.160-2 Financial status report. A financial status report...

  8. First half financial report

    International Nuclear Information System (INIS)

    2003-01-01

    Delivering products and services to nuclear power plants operators, AREVA operates in every sector of the civilian nuclear power and fuel cycle industry. This first half financial report provides information on highlights concerning the nuclear power and the connectors, income statement, performance by division (front end division, reactors and services division, back end division and connectors division), cash flow, balance sheet, post-closing events and consolidated financial statements. (A.L.B.)

  9. The Objective of Financial Reporting.

    Science.gov (United States)

    Schermann, Kenneth R.

    1986-01-01

    Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

  10. Areva - Half year financial report June 30, 2009

    International Nuclear Information System (INIS)

    2009-01-01

    This half-year financial report contains statements on the objectives, prospects and growth areas for the AREVA group. It gives a view of the net worth, the financial position and the income of the company and all the companies included in consolidation. It presents the major events that occurred during the first six months of the fiscal year, of their effect on the financial statements and of the main transactions between related parties. It gives a description of the main risks and main uncertainties for the remaining six months of the financial year. Content: 1 - Half-year business report: Significant events, Summary data, Segment reporting, Backlog, Income statement, Review by division, Cash flow, Balance sheet items, Events subsequent to closing, Outlook; 2 - Statutory auditors' report on the financial information for the 2009 half-year - period January 1 to June 30, 2009: Condensed consolidated financial statements at June 30, 2009, Consolidated income statement, Consolidated comprehensive income, Consolidated balance sheet, Consolidated cash flow statement, Consolidated statement of changes in equity, Segment reporting, Notes to the consolidated financial statements for the period ending June 30, 2009

  11. RETROSPECTIVE OF FINANCIAL REPORTING ON CAPITAL MARKET

    OpenAIRE

    Diana Muresan

    2012-01-01

    The purpose of this paper is to develop a conceptual framework for the evolution offinancial reporting on capital market. Due to the worlwide changes, the role of financial reportingin capital market is constantly growing. Financial reporting analyzed through market perspective isstrongly correlated with issues like: capital allocation, financial statements, internationalaccounting standards and informational valences. Capital market research emphasizes the need forqualitative and transparent...

  12. The Challenges of Adopting International Financial Reporting ...

    African Journals Online (AJOL)

    The Challenges of Adopting International Financial Reporting System in Nigeria. ... Nigeria is going to adopt International Financial Reporting Standard (IFRS) ... its challenges and to proffer solutions that would ensure seamless transition in ...

  13. INTERNATIONAL STANDARDS FOR FINANCIAL REPORTING: HARMONIZATION IN MACEDONIA

    Directory of Open Access Journals (Sweden)

    Sasho Kozuharov

    2015-12-01

    Full Text Available A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international financial reporting standards with the sole purpose of enhancing transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff mobility and reducing of audit costs. The research is based on the benefits that the national economy can gain if the international financial reporting standards are successfully implemented. Special attention in the paper is devoted to the factors that determine the harmonization of financial reporting. The analysis of the results show the managers' perception of financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia.

  14. Financial Reporting Quality, Free Cash Flow, and Investment Efficiency

    Directory of Open Access Journals (Sweden)

    Wang Fusheng

    2015-01-01

    Full Text Available This paper based on the perspective of firm’s agency conflicts to examine the relationship between financial reporting quality and investment efficiency and to analyze the interaction effect between financial reporting and free cash flow on investment efficiency. We use 3,726 samples of Chinese listed firms during the period 2008–2012 to test the empirical models and find that financial reporting quality is negatively associated with both underinvestment and overinvestment. Further, we find that financial reporting quality is more strongly associated with overinvestment for firms with large free cash flow, which suggests that financial reporting quality can reduce information asymmetry arising from agency conflicts between the managers and investors. This paper extends the field of application of financial reporting quality and investment efficiency in the emerging capital markets in the world. Moreover, this is the first study that analyzes the interaction effect between financial reporting quality and free cash flow on investment efficiency.

  15. Rhetorics in Financial Reporting: An Interpretive Case Study

    Directory of Open Access Journals (Sweden)

    Anis Chariri

    2010-01-01

    Full Text Available This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is why and how the company constructs its financial reporting to deliver messages to its audience. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. Consequently, financial reporting is constructed as a rhetorical story about its performance, management ability and insight into the future.

  16. 41 CFR 105-71.141 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... GOVERNMENTS 71.14-Post-Award Requirements/Reports, Records, Retention, and Enforcement § 105-71.141 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section, grantees will...

  17. The Social-Financial Responsible Reporting – The Key for Integrated Reporting

    OpenAIRE

    Iulia Jianu

    2012-01-01

    General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial statement do not provide sufficient social information to satisfy these needs, the study demonstrate the need to integrate the responsible social reporting into financial reporting. In order to support th...

  18. Fiscal Year 2008 Agency Financial Report

    National Research Council Canada - National Science Library

    2008-01-01

    The Department of Defense (DoD) Fiscal Year (FY) 2008 Agency Financial Report (AFR) provides the President, Congress, other federal departments and agencies, and the American public an overview of the Department's financial condition...

  19. 77 FR 38211 - Rescission of Quarterly Financial Reporting Requirements

    Science.gov (United States)

    2012-06-27

    ... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY..., the Federal Motor Carrier Safety Administration (FMCSA) eliminates the quarterly financial reporting... would be ineffective or unacceptable without a change. III. Background Annual Financial Reporting...

  20. 78 FR 31475 - Rescission of Quarterly Financial Reporting Requirements

    Science.gov (United States)

    2013-05-24

    ... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...); request for comments. SUMMARY: FMCSA proposes to eliminate the quarterly financial reporting requirements... person argued that the financial reporting requirements transferred from the Interstate Commerce...

  1. 78 FR 76241 - Rescission of Quarterly Financial Reporting Requirements

    Science.gov (United States)

    2013-12-17

    .... SUMMARY: FMCSA eliminates the quarterly financial reporting requirements for certain for-hire motor... prepare plans for reviewing existing rules. The rule eliminates the quarterly financial reporting... Federal Register (73 FR 3316). Background Annual Financial Reporting Requirements Section 14123 of title...

  2. ITEA Financial Report--Fiscal 2003

    Science.gov (United States)

    Technology Teacher, 2004

    2004-01-01

    The figures in this report reflect the financial year, which ended on June 30, 2003. The balance shown is the result of specifically planned activities on behalf of the Board of Directors and the headquarters staff to balance the budget. The Board monitors the financial condition of the association and foundation on an ongoing basis through its…

  3. Fraud diamond: Detection analysis on the fraudulent financial reporting

    Directory of Open Access Journals (Sweden)

    Stefani Lily Indarto

    2016-11-01

    Full Text Available The accounting scandal became one of the reasons for analyzing financial statements in order to minimize fraud against the financial reporting. Therefore, companies use the services of a public accountant to audit the financial statements of companies that are expected to limit the fraudulent practices that increase the public’s confidence in the company’s financial statements. This study aims to detect fraud by using analysis of fraud diamond . This study takes banking companies listed on the Indonesian Stock Exchange in 2009-2014, with a total sample of 149 banks. Based on the results the external pressure, financial stability and capability have influence on fraudulent financial reporting. While target financial, ineffective monitoring and rationalization does not affect the fraudulent financial reporting

  4. Areva - Half year financial report June 30, 2009; Areva - Rapport financier semestriel 30 juin 2009

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-07-01

    This half-year financial report contains statements on the objectives, prospects and growth areas for the AREVA group. It gives a view of the net worth, the financial position and the income of the company and all the companies included in consolidation. It presents the major events that occurred during the first six months of the fiscal year, of their effect on the financial statements and of the main transactions between related parties. It gives a description of the main risks and main uncertainties for the remaining six months of the financial year. Content: 1 - Half-year business report: Significant events, Summary data, Segment reporting, Backlog, Income statement, Review by division, Cash flow, Balance sheet items, Events subsequent to closing, Outlook; 2 - Statutory auditors' report on the financial information for the 2009 half-year - period January 1 to June 30, 2009: Condensed consolidated financial statements at June 30, 2009, Consolidated income statement, Consolidated comprehensive income, Consolidated balance sheet, Consolidated cash flow statement, Consolidated statement of changes in equity, Segment reporting, Notes to the consolidated financial statements for the period ending June 30, 2009.

  5. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Science.gov (United States)

    2011-12-19

    ... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... foreign financial assets and the value of those assets is more than the applicable reporting threshold... hold specified foreign financial assets generally will be excepted from reporting such assets under...

  6. Objectives of Financial Statements. Report of the Study Group on the Objectives of Financial Statements.

    Science.gov (United States)

    American Inst. of Certified Public Accountants, New York, NY.

    This report discusses the objectives of financial statements. Emphasis is placed on the function of objectives; users, their goals, and their information needs; the primary enterprise goal and earning power; accountability and financial statements; financial statements--reporting on the goal attainment of business enterprises; financial…

  7. The demand for corporate financial reporting: A survey among financial analysts

    NARCIS (Netherlands)

    A. de Jong (Abe); G.M.H. Mertens (Gerard); A.M. van der Poel (Marieke); R. van Dijk (Ronald)

    2010-01-01

    textabstractAbstract: We examine financial analysts’ views on corporate financial reporting issues by means of a survey among 306 analysts and interviews among 21 analysts and compare their views with that of CFOs. Since CFOs believe that meeting or beating analysts’ forecasts and managing

  8. 42 CFR 460.204 - Financial recordkeeping and reporting requirements.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Financial recordkeeping and reporting requirements...-INCLUSIVE CARE FOR THE ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.204 Financial... financial statements. (c) Accepted reporting practices. Except as specified under Medicare principles of...

  9. 77 FR 51705 - Rescission of Quarterly Financial Reporting Requirements

    Science.gov (United States)

    2012-08-27

    ... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...: FMCSA withdraws its June 27, 2012, direct final rule eliminating the quarterly financial reporting... future proposing the elimination of the quarterly financial reporting requirements for Form QFR and Form...

  10. CEA financial report 2007; CEA rapport financier 2007

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-07-01

    This document provides financial data on the CEA for the year 2007. The management report (budget, resources, expenditures) and the accounting are detailed. The main management events of the year 2007 are presented. (A.L.B.)

  11. 7 CFR 1773.32 - Report on compliance and on internal control over financial reporting.

    Science.gov (United States)

    2010-01-01

    ... financial reporting. 1773.32 Section 1773.32 Agriculture Regulations of the Department of Agriculture... RUS Reporting Requirements § 1773.32 Report on compliance and on internal control over financial... control over financial reporting including whether or not the tests performed provided sufficient evidence...

  12. INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ...

    African Journals Online (AJOL)

    PUBLICATIONS1

    (IFRS) on the quality of financial reporting in Nigeria. The study utilises a ... cial reporting by public interest entities world- wide. In Nigeria ... Keywords: Reporting Standards, Value, Relevance, Earnings, Management ... of the. IFRS, the adoption is wrought with challenges. ... and transitional economies still have ineffective.

  13. Credit policies before and during the financial crisis

    DEFF Research Database (Denmark)

    Sørensen, Palle

    for credit. The analysis also reveals that the credit supply was weaker in banks that were struggling during the crisis and indirectly that firms could not off-set this effect by changing banks. Furthermore, the evidence suggests that the financial crisis also affected the liquidity of non-financial firms...

  14. 14 CFR 152.325 - Financial status report: Airport planning.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Financial status report: Airport planning... agency conducting a project for airport system planning shall submit a financial status report on a form... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial...

  15. 17 CFR 240.15d-2 - Special financial report.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Special financial report. 240....15d-2 Special financial report. (a) If the registration statement under the Securities Act of 1933 did... registration statement, file a special report furnishing certified financial statements for such last full...

  16. 46 CFR 252.23 - Financial and other reporting requirements.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Financial and other reporting requirements. 252.23... SERVICES Operation § 252.23 Financial and other reporting requirements. (a) Voyage report. The operator... total loss covered by a policy of insurance. (d) Financial statements. The operator shall submit, in...

  17. IRSN annual report 2012 - including Financial report 2012

    International Nuclear Information System (INIS)

    Schuler, Matthieu; Marchal, Valerie; Albert, Marc-Gerard; Baudry, Michel; Bigot, Marie-Pierre; Charron, Sylvie; Clavelle, Stephanie; Cousinou, Patrick; Deschamps, Patrice; Delattre, Aleth; Demeillers, Didier; Dumas, Agnes; Franquard, Dominique; Goudal, Bernard; Jalouneix, Jean; Laloi, Patrick; Monti, Pascale; Richer, Gerard; Rollinger, Francois; Rouyer, Veronique; Rutschkovsky, Nathalie; Scott De Martinville, Edouard; Tharaud, Christine; Verpeaux, Jean-luc; Jaunet, Camille; Hedouin, Jean-Christophe

    2013-01-01

    This annual report for the French nuclear safety and radiation protection Institute (IRSN) addresses its organizational aspects (highlights, figures illustrating the activity, organizational chart, councils and committees), proposes a summary of activities and presentation of the strategy (transparency and communication policy, promotion of a safety and radiation protection culture). The main part addresses the activities regarding safety, nuclear security and non-proliferation, radiation protection of the environment and in terms of human health, and emergency and post-accidental situations. The last part addresses issues of efficiency (property, health, safety, environmental protection and quality, and human resources). A financial report is also proposed and contains a management report, financial statements, and an appendix to annual accounts

  18. KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN

    Directory of Open Access Journals (Sweden)

    Reskino ,

    2017-02-01

    Full Text Available Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR. Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial with significance level of 5%. Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting. However leverage, profitability, and liquidity do not explain the company choice to use IFR. Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction  Keywords: Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure

  19. Annual report and summary financial statement 1991-1992

    International Nuclear Information System (INIS)

    1993-01-01

    The 1991-92 Annual Report for Scottish Hydro-Electric PLC is presented. It includes key financial statistics, the financial calendar, details of the Board of Directors, the Chairman's Statement, the Chief Executives' review of operations, operational statistics, a summary financial statement, a summary group profit and loss account, summary balance sheets, the Auditors' Report and a customer map. (UK)

  20. Adoption of International Financial Accounting Reporting Standards ...

    African Journals Online (AJOL)

    This study examines the International Financial Accounting Reporting Standards adoption practices around the world and the way these practices are reflected in the financial statements of companies in different countries. It also examines the incentives/ motivations for the variations in the type of International Financial ...

  1. The Struggles of Financial Aid for Higher Education in Brazil

    Science.gov (United States)

    Kussuda, Cintia

    2016-01-01

    This paper examines the higher education system in Brazil and one of the financial aid policies that the government has established. It seeks to find whether the Fundo de Financiamento ao Estudante do Ensino Superior (FIES), Financing of Higher Education Student, a financial aid program established by the Brazilian government in 1999, addresses…

  2. Financial report - Annex H

    International Nuclear Information System (INIS)

    Sotic, O.

    1988-01-01

    This Annex includes financial report of the RA Reactor engineering group from 1987-1988. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr

  3. Financial report - Annex H

    International Nuclear Information System (INIS)

    Sotic, O.

    1986-01-01

    This Annex includes financial report of the RA Reactor engineering group from 1981-1985. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr

  4. 46 CFR 298.42 - Reporting requirements-financial statements.

    Science.gov (United States)

    2010-10-01

    ... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...

  5. Relationship between hospital financial performance and publicly reported outcomes.

    Science.gov (United States)

    Nguyen, Oanh Kieu; Halm, Ethan A; Makam, Anil N

    2016-07-01

    Hospitals that have robust financial performance may have improved publicly reported outcomes. To assess the relationship between hospital financial performance and publicly reported outcomes of care, and to assess whether improved outcome metrics affect subsequent hospital financial performance. Observational cohort study. Hospital financial data from the Office of Statewide Health Planning and Development in California in 2008 and 2012 were linked to data from the Centers for Medicare and Medicaid Services Hospital Compare website. Hospital financial performance was measured by net revenue by operations, operating margin, and total margin. Outcomes were 30-day risk-standardized mortality and readmission rates for acute myocardial infarction (AMI), congestive heart failure (CHF), and pneumonia (PNA). Among 279 hospitals, there was no consistent relationship between measures of financial performance in 2008 and publicly reported outcomes from 2008 to 2011 for AMI and PNA. However, improved hospital financial performance (by any of the 3 measures) was associated with a modest increase in CHF mortality rates (ie, 0.26% increase in CHF mortality rate for every 10% increase in operating margin [95% confidence interval: 0.07%-0.45%]). Conversely, there were no significant associations between outcomes from 2008 to 2011 and subsequent financial performance in 2012 (P > 0.05 for all). Robust financial performance is not associated with improved publicly reported outcomes for AMI, CHF, and PNA. Financial incentives in addition to public reporting, such as readmissions penalties, may help motivate hospitals with robust financial performance to further improve publicly reported outcomes. Reassuringly, improved mortality and readmission rates do not necessarily lead to loss of revenue. Journal of Hospital Medicine 2016;11:481-488. © 2016 Society of Hospital Medicine. © 2016 Society of Hospital Medicine.

  6. 29 CFR 2520.103-10 - Annual report financial schedules.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Annual report financial schedules. 2520.103-10 Section 2520... financial schedules. (a) General. The administrator of a plan filing an annual report pursuant to § 2520.103... of the annual report the separate financial schedules described in paragraph (b) of this section. (b...

  7. CEA financial report 2007

    International Nuclear Information System (INIS)

    2007-01-01

    This document provides financial data on the CEA for the year 2007. The management report (budget, resources, expenditures) and the accounting are detailed. The main management events of the year 2007 are presented. (A.L.B.)

  8. 31 CFR 103.25 - Reports of transactions with foreign financial agencies.

    Science.gov (United States)

    2010-07-01

    ... Finance FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS Reports Required To Be Made § 103.25 Reports of transactions with foreign financial agencies. (a) Promulgation of reporting... financial institutions to file reports of certain transactions with designated foreign financial agencies...

  9. 39 CFR 3050.41 - Treatment of additional financial reports.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Treatment of additional financial reports. 3050.41... Treatment of additional financial reports. (a) For purposes of the reports required by § 3050.40(a)(2), the... § 3050.40(c) is fairly stated in all material respects, either in relation to the basic financial...

  10. 17 CFR 210.2-02T - Accountants' reports and attestation reports on internal control over financial reporting.

    Science.gov (United States)

    2010-04-01

    ... attestation reports on internal control over financial reporting. 210.2-02T Section 210.2-02T Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL... attestation reports on internal control over financial reporting. (a) The requirements of § 210.2-02(f) shall...

  11. Non-Financial Reporting in Croatia: Current Trends Analysis and Future Perspectives

    Directory of Open Access Journals (Sweden)

    Adriana Galant

    2017-03-01

    Full Text Available Non-financial reporting forms part of corporate reporting. Among other, it includes disclosure of information regarding corporate social responsibility (CSR/sustainability issues and as such represent the supplement to the information provided by financial statements. Compared to the financial reporting, non-financial reporting is voluntary in majority of countries, including Croatia. Thus, companies decide on their own whether to disclose on this issue or not. Considering its voluntariness, the aim of this paper is to determine the current state of non-financial reporting in Croatia by identifying the financial characteristics of companies disclosing non-financial reports. In data analysis, the logistic regression was used. The research was conducted on a sample of Croatian publicly listed companies. Obtained results indicate that larger, more profitable and efficient companies are more probable to disclose non-financial reports, while indebtedness is not significant for it. In addition, further development of corporate social accounting is required, as well as promotion of non-financial reporting benefits.

  12. 31 CFR 223.8 - Financial reports.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...

  13. International standards for financial reporting: Harmonization in Macedonia

    OpenAIRE

    Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka

    2015-01-01

    A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international financial reporting standards with the sole purpose of enhancing transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of...

  14. 78 FR 64883 - Filing Financial and Other Reports

    Science.gov (United States)

    2013-10-30

    ... paragraph (a) introductory text to read as follows: Sec. 741.6 Financial and statistical and other reports..., statistical, and other reports and credit union profiles by requiring all federally insured credit unions.... Section 741.6(a) of NCUA's regulations requires FICUs to file financial, statistical, and other reports...

  15. 14 CFR 298.62 - Reporting of financial data.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Reporting of financial data. 298.62 Section... PROCEEDINGS) ECONOMIC REGULATIONS EXEMPTIONS FOR AIR TAXI AND COMMUTER AIR CARRIER OPERATIONS Reporting Requirements § 298.62 Reporting of financial data. (a) Each commuter air carrier and each small certificated...

  16. 20 CFR 638.808 - Center financial management and reporting.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Center financial management and reporting... § 638.808 Center financial management and reporting. The Job Corps Director shall establish procedures to ensure that each center operator and each subcontractor maintain a financial management system...

  17. 12 CFR 630.5 - Accuracy of reports and assessment of internal control over financial reporting.

    Science.gov (United States)

    2010-01-01

    ... control over financial reporting. 630.5 Section 630.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM... assessment of internal control over financial reporting. (1) Annual reports must include a report by the... disclose any material change(s) in the internal control over financial reporting occurring during the...

  18. Perspectives on medical malpractice self-insurance financial reporting.

    Science.gov (United States)

    Frese, Richard C; Kitchen, Patrick J

    2012-11-01

    Financial reporting of medical malpractice self-insurance is evolving. The Financial Accounting Standards Board Accounting Standards Codification Section 954-450-25 provides guidance for accounting and financial reporting for medical malpractice. Discounting of medical malpractice liabilities has been reassessed in recent years. Malpractice litigation reform efforts continue in several states. Accountable care organizations could increase the frequency of medical malpractice claims because of patients' heightened expectations regarding quality of care.

  19. 7 CFR 735.101 - Financial records and reporting requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Financial records and reporting requirements. 735.101... Warehouse Licensing § 735.101 Financial records and reporting requirements. (a) Warehouse operators must maintain complete, accurate, and current financial records that must be available to DACO for review or...

  20. ASPECTS CONCERNING INTERIM FINANCIAL REPORTING IN ROMANIA: STANDARDS AND REGULATIONS

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2014-12-01

    Full Text Available The mechanisms employed for the communication of accounting information that is necessary for users in their economic decision-making process consist of the financial statements of an entity. All legal entities, no matter the domain of their activity, have the obligation to draw up annual financial statements for every completed financial year. For certain categories of entities, reporting obligations are also required for periods other than the annual reporting, throughout the financial year. It is the case of interim financial reporting. At the level of the international accounting framework, the aspects related to interim financial reporting are the subject of a separate standard, namely, IAS 34 Interim Financial Reporting. In Romania, the current system of accounting regulations concerning the annual financial statements comprises accounting regulations that comply with the European directives and which apply to the various categories of entities, on the one hand and, on the other, accounting regulations in line with the IFRS, which are applicable to other classes of entities from certain activity sectors. The accounting regulations that apply to each category refer to, among other things, the contents and the format of financial statements that have to be presented. Analysing the system of norms and regulations, this article identifies the requirements concerning interim financial reporting in Romania, with reference to the different types of entities.

  1. 12 CFR 620.3 - Accuracy of reports and assessment of internal control over financial reporting.

    Science.gov (United States)

    2010-01-01

    ... control over financial reporting. 620.3 Section 620.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM... control over financial reporting. (a) Prohibition against incomplete, inaccurate, or misleading... assessment of internal control over financial reporting. Annual reports of those institutions with over $1...

  2. 45 CFR 73.735-1006 - Reporting financial interests.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Reporting financial interests. 73.735-1006 Section... Reporting financial interests. (a) Consultants who will work more than 60 days in a calendar year are... equal to or greater than the basic rate for GS-16, Step 1. Such consultants are covered by the reporting...

  3. Comprehensive assessment of firm financial performance using financial ratios and linguistic analysis of annual reports

    OpenAIRE

    Renáta Myšková; Petr Hájek

    2017-01-01

    Indicators of financial performance, especially financial ratio analysis, have become important financial decision-support information used by firm management and other stakeholders to assess financial stability and growth potential. However, additional information may be hidden in management communication. The article deals with the analysis of the annual reports of U.S. firms from both points of view, a financial one based on a set of financial ratios, and a linguistic one based on the anal...

  4. 48 CFR 1852.242-73 - NASA contractor financial management reporting.

    Science.gov (United States)

    2010-10-01

    ... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor... instructions in NASA Procedures and Guidelines (NPR) 9501.2, NASA Contractor Financial Management Reporting...

  5. 31 CFR 103.24 - Reports of foreign financial accounts.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Reports of foreign financial accounts. 103.24 Section 103.24 Money and Finance: Treasury Regulations Relating to Money and Finance FINANCIAL..., a bank, securities or other financial account in a foreign country shall report such relationship to...

  6. 36 CFR 902.58 - Reports of financial institutions.

    Science.gov (United States)

    2010-07-01

    ... of financial institutions. Any material contained in or related to any examination, operating, or... supervision of financial institutions is within the statutory exemption. ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Reports of financial...

  7. For a consistent policy in the struggle against proliferation networks

    International Nuclear Information System (INIS)

    Schlumberger, Guillaume; Gruselle, Bruno

    2007-01-01

    Proliferation networks operate like companies. They must be capable of coordinating a series of elementary logistics, financial and technical functions. Due to the increase in worldwide exchanges, the reinforcement of existing export control tools alone will not be sufficient to face the increase in proliferation flows. Despite widespread reporting in the media, interdiction operations also can only have limited effect on networks, due to their occasional nature, if they are undertaken independently of an approach targeting other functions. It also seems hardly realistic to wish to neutralize a proliferation network only by freezing part of its credits in the framework of a repressive approach. Setting up an overall policy provides a means of coordinating intelligence actions, repression tools and interdiction means both nationally and internationally, and therefore appears as the only viable solution in the struggle against proliferation networks. This is a complex task for it requires the organization of inter-ministerial (or interagency) responsibilities, and in particular it requires an equilibrium between long term and short term actions. Finally, it depends on the reinforcement of links between the administrations involved and private participants including service companies, financial institutions and enterprises. (authors)

  8. Enhancing nuclear safety. Annual report 2015. Financial report 2015

    International Nuclear Information System (INIS)

    Le Guludec, Dominique; Niel, Jean-Christophe; Mouton, Georges-Henri; Repussard, Jacques; Schuler, Matthieu; Marchal, Valerie; Albert, Marc-Gerard; Bigot, Marie-Pierre; Brisset, Yves; Bruna, Giovanni; Charron, Sylvie; Clavelle, Stephanie; Deschamps, Patrice; Delattre, Aleth; Demeillers, Didier; Laloi, Patrick; Lorthioir, Stephane; Monti, Pascale; Rollinger, Francois; Rouyer, Veronique; Tharaud, Christine; Jaunet, Camille; Pascal-Heuze, Charlotte

    2016-01-01

    After some introductory texts proposed by several IRSN head managers, and a brief presentation of some key data illustrating the activity, the annual report presents the main strategic orientations, notably in the field of knowledge management, and of information and communication. After some images illustrating the past year, activities are presented. They first deal with safety: safety of civil nuclear facilities, from decommissioning old reactors to designing those of the future, reactor ageing, severe accidents, fuel, criticality and neutronics, fire and containment, safety and radiation protection of defence-related facilities and activities, geological disposal of radioactive wastes. They secondly deal with security and non-proliferation (nuclear security, nuclear non-proliferation, chemical weapon ban), thirdly with radiation protection for human and environment health (environment monitoring, radionuclide transfer in the environment, radon and polluted sites, human exposure, radiation protection in the workplace, effects of chronic exposures, protection in health care), and fourthly with emergency and post-accident situations (emergency and post-accident preparedness and response). The next part of the activity report addresses issues related to efficiency: improved economic and financial management, property, computer security, quality and corporate social responsibility, human resources, organisation chart. The financial report proposes a management report, financial statements with an appendix to annual accounts, and an auditor's report

  9. The future of financial reporting 2008 : measurement and stakeholders.

    OpenAIRE

    Jones, M.; Slack, R.E.

    2008-01-01

    A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 11 January 2008. Financial accounting and reporting is a curious mix of dynamism and stability. Thinking about the theory and practice of financial accounting and reporting is constantly evolving from generation to generation. Nonetheless, at its core are several key issues that apparently remain eternal, such as a conceptual theory to underpin accou...

  10. No struggle, no strength

    DEFF Research Database (Denmark)

    Morgall, J M; Almarsdóttir, A B

    1999-01-01

    Research accounts of the struggle of professions to attain and maintain a monopoly, strategies of exclusion and usurpation, make for interesting and often exciting reading. The purpose of this article is to present a less frequently reported phenomenon--the study of a profession that had a monopo...

  11. Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues

    National Research Council Canada - National Science Library

    Sarbanes, Paul

    2002-01-01

    ...) and other large corporations financial reporting restatements have raised questions about the soundness of the current self-regulatory and financial reporting systems and resulted in substantial...

  12. 17 CFR 31.13 - Financial reports of leverage transaction merchants.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Financial reports of leverage... COMMISSION LEVERAGE TRANSACTIONS § 31.13 Financial reports of leverage transaction merchants. (a) Each... person must include with such financial report a statement describing the source of his current assets...

  13. The future of financial reporting 2009 : a time of global financial crisis.

    OpenAIRE

    Jones, M.; Slack, R.E.

    2009-01-01

    A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 9 January 2009. The theme of the future of financial reporting at a time of global crisis was very topical. The papers and discussion, well captured in this summary, set out the main thoughts at that point, both on the role of accounting in the crisis and the impact of the crisis on accounting. The factors which provoked a crisis on that scale and t...

  14. (NonFinancial Reporting (ASymmetries in the Case of Amusement Parks in Europe

    Directory of Open Access Journals (Sweden)

    Daniela Artemisa Calu

    2016-11-01

    Full Text Available Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i to identify and critically analyse the key financial and non-financial reporting frameworks applicable in tourism, and respectively (ii to identify the general trend and specific features of the financial and non-financial reporting of companies that manage major amusement parks in Europe. To achieve these objectives, we analysed the most recent sets of annual reports and other reports containing non-financial information, published by a number of five companies that hold the top 20 amusement parks in Europe. We followed a set of non-financial indicators that we selected based on the following reporting frameworks: Global Reporting Initiative (GRI, Sustainability Accounting Standards Board (SASB, European Federation of Financial Analysts (EFFAS, Organisation for Economic Co-operation and Development (OECD, European Tourism Indicators System (ETIS. The results obtained indicate the following existing trends: (i in terms of financial reporting, there is symmetry for four of the 13 analysed aspects, others being reported differently and (ii in terms of non-financial reporting, the degree of symmetry for the information disclosed is much lower that of financial reporting, only two of the 46 selected non-financial indicators (customer satisfaction and number of customers being consistently reported by all the investigated companies.

  15. 17 CFR 229.308 - (Item 308) Internal control over financial reporting.

    Science.gov (United States)

    2010-04-01

    ... over financial reporting. 229.308 Section 229.308 Commodity and Securities Exchanges SECURITIES AND... § 229.308 (Item 308) Internal control over financial reporting. (a) Management's annual report on internal control over financial reporting. Provide a report of management on the registrant's internal...

  16. International Financial Reporting Standards

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The advance of International Financial Reporting Standards (IFRS) across the globe has accelerated over the last few years. This is placing increasing demands on educators to respond to these changes by an increased focus on IFRS in the curricula of accounting students. This paper reviews a range...

  17. The case for comparability in financial reporting.

    Science.gov (United States)

    Harmer, W G

    1992-03-01

    Government-owned organizations are accountable to citizens and their elected representatives. These organizations must provide financial information that will help in determining whether they are effectively pursuing their primary goal, which is to promote the general welfare. Regardless of the kind of service provided by a government-owned organization, the information needs of citizens and their elected representatives must be considered when developing accounting rules. If these needs are ignored or compromised in favor of the needs of other users, such as investors or creditors (the primary users of business financial reports), then financial reporting by government-owned organizations will not meet its objectives.

  18. MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

    Directory of Open Access Journals (Sweden)

    V. V. IEVDOKYMOV

    2017-03-01

    Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

  19. ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL?

    Directory of Open Access Journals (Sweden)

    Amelia Limijaya

    2017-05-01

    Full Text Available This article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This may indicate that we are not that much further from having a single set of globally-accepted accounting standards. However, there is more to financial reporting than just accounting standards alone, such as the political aspect of accounting standard-setting, translation issues surrounding IFRS adoption, the US position and the complexity of financial reporting. Improving financial reporting quality needs more than just having global accounting standards, rather, it is also essential to consider the preparers’ incentives and other institutions surrounding the firm. Stakeholders need to broaden the perspective when viewing financial reporting, so that it will not be focused merely on accounting standards alone.

  20. The Information Provision of the Non-Financial Reporting

    Directory of Open Access Journals (Sweden)

    Korol Svitlana Ya.

    2017-03-01

    Full Text Available The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to generate both financial and non-financial reporting based on the identification of the common accounting objects, formating a unified system of quantitative and qualitative characteristics. The expediency of using the faceted classification of accounts for organization of analytical accounting has been substantiated. New approaches to registration of both quantitative and qualitative data about facts of economic life of a socially responsible enterprise have been suggested, which make use of different algorithms for simple recording to odd and even accounts.

  1. Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management – the Case of the Czech Republic

    Directory of Open Access Journals (Sweden)

    Struhařová Kateřina

    2010-12-01

    Full Text Available The aim of this paper is to evaluate the effect of the shift from Financial Reporting under the Czech legislature (CZ GAAP to the International Financial Reporting Standard for financial management in Small and Medium-sized Enterprises (IFRS for SMEs. The reasons for the shift and major differences between CZ GAAP and IFRS for SMEs are mentioned, as well as the changes relevant to the shift. Not only changes in accounting departments are defined but also the changes that affect a company as a whole. Furthermore, information from Financial Reporting used in Financial Management is described. Also, the effect of the changes in Financial Reporting on this information and related modifications affecting Financial Management are evaluated.

  2. 25 CFR Appendix B to Part 276 - Financial Reporting Requirements

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Financial Reporting Requirements B Appendix B to Part 276...—Financial Reporting Requirements A. Purpose and scope. This appendix prescribes requirements for grantee to report financial information to the Bureau and to request advances and reimbursement when a letter-of...

  3. 1996 Annual report: financial book

    International Nuclear Information System (INIS)

    1997-01-01

    Operating and financial report of Tenaga Nasional Berhad is presented. Tenaga Nasional Berhad is the largest electric utility in Malaysia. The details of all revenues and expenditures are also addressed

  4. 1997 Annual report: financial book

    International Nuclear Information System (INIS)

    1998-01-01

    Operating and financial report of Tenaga Nasional Berhad is presented. Tenaga Nasional Berhad is the largest electric utility in Malaysia. The details of all revenues and expenditures are also addressed

  5. LEASE AGREEMENTS FINANCIAL REPORTING ISSUES ACCORDING TO THE INTERNATIONAL STANDARDS

    Directory of Open Access Journals (Sweden)

    Marina MAISURADZE

    2016-08-01

    Full Text Available On January 13th 2016, the Board for International Accounting Standards  published the  new International Standard 16 of Financial Reporting,   named as “Lease”, which will substitute the International Accounting Standard 17 of financial reporting “Lease”. ISFR 16 ensures reflection of practically all lease agreements in the financial reporting, which, in is part, meets the requirements of investors regarding reliability and transparency of the information related to a financial state of an enterprise. The Article considers the changes caused by ISFR 16, which relate to recognition of the lease agreements as the asset, their accounting and, impact on the financial reporting. Relevant conclusions are provided regarding the above mentioned issues.

  6. 77 FR 34386 - Implementation of Federal Financial Report-Upcoming Mandatory Use of the Federal Financial Report...

    Science.gov (United States)

    2012-06-11

    ... of cumulative data only. Background The Office of Management and Budget has consolidated the Financial Status Report (FSR or SF-269/SF-269A) and the Federal Cash Transaction Report (FCTR or SF-272/SF..., 2010, CDC grantees have been required to report cash transaction data via the Payment Management System...

  7. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

    2004-01-01

    ... are: the Corps of Engineers Financial Management System, the Corps of Engineers Enterprise Management Information System, and the Defense Departmental Reporting System - Audited Financial Statements...

  8. Struggling doctors in specialist training: a case control study

    DEFF Research Database (Denmark)

    O'Neill, Lotte; Norberg, Karen; Thomsen, Maria

    ), or transferred (i.e. had unplanned changes in place of training/ward due to failure to thrive or due to inadequate development of competences), or dropped out (i.e. were dismissed from, had resigned from, or changed their speciality). Controls were a random sample of doctors in the source population, who were......Abstract summary The aim of this cummulative incidence case-control study was to examine: if struggling trainees in medical specialist training (cases) tended to struggle already in medical school or not compared to non-struggling controls, and which performance indicators during medical school...... seemed to predict struggling in postgraduate education if any. The study design is rooted in epidemiological methodology. Struggling doctors in specialist training: a case-control study. It has been reported in the international literature, that around 3-10% of doctors in post-garduate specialist...

  9. EDF group - Reference Document, Annual Financial Report 2014

    International Nuclear Information System (INIS)

    2015-01-01

    The EDF Group is the world's leading electricity company and very well established in Europe. Its business covers all electricity-related activities, from generation to networks and commerce. It is an important player in energy trading through EDF trading. This document is EDF Group's Reference Document and Annual Financial Report for the year 2014. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, human resources, shareholders, etc. The document includes the half-year financial report

  10. The Financial Audit of the Enterprise’s «Balance (Financial Status Report»: Organizational-Methodical Aspects and the Algorithmization Process

    Directory of Open Access Journals (Sweden)

    Nazarenko Inna М.

    2017-04-01

    Full Text Available The publication is aimed to provide scientific substantiation for the organizational-methodical aspects and the algorithmization of the financial audit process of the «Balance (financial status report». It has been proven that financial auditing through transformation has expanded the functional role of auditing. The author emphasizes that the financial audit of the «Balance (financial status report» should be directed to confirming the validity and consistency of showings in this form of financial reporting with the requirements of Ukrainian legislation, the internal regulations of the economic entities, and the expert assessment of the financial state. Financial auditing is also designed to diagnose solvency (financial sustainability, liquidity and business activity; to assess the threats of bankruptcy; to determine the worthiness and value of entrepreneur. An algorithm for financial auditing of the «Balance (financial status report» of enterprise has been developed, with organizational, research, and performance phases as constituent parts.

  11. 24 CFR 902.33 - Financial reporting requirements.

    Science.gov (United States)

    2010-04-01

    ... accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Financial reporting requirements... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM PHAS Indicator #2: Financial Condition § 902.33...

  12. The Interim Financial Reporting in the Spirit of the IAS 34 Norm

    OpenAIRE

    Ovidia Doinea

    2008-01-01

    The role of an interim financial reporting is to allow the information users to acknowledge the activity of an entity on period shorter than financial exercise from the perspective of the available profits and cash flows generated as well as from the point of view of its financial position and liquidity. The interim financial reporting includes a complete or condensed set of financial statements which target to update the last financial reporting, usually the annual report. The interim financ...

  13. 77 FR 10422 - Reporting of Specified Foreign Financial Assets; Correction

    Science.gov (United States)

    2012-02-22

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... to the reporting of specified foreign financial assets. DATES: Effective Date: December 19, 2011. FOR... ``Explanation of Provisions'', paragraph B. 2., line three, the language ``or executor is a bank, financial'' is...

  14. The investor access to the presented financial reports

    OpenAIRE

    Mejzlik, Ladislav; Durianova, Gabriela; Velechovska, Lenka

    2011-01-01

    The paper deals with the investor and potential investor access to the presented financial information of the companies. The accesibility and reliatbility of the financial information is one of the essential aspects of investor decision making. The text treats with the possibilities of presenting financial statements with focus on the internet as suitable place which is used very often nowadays. Timeliness and the form of the financial report submitting is harmonized in t...

  15. State Student Financial Aid. Report and Recommendations.

    Science.gov (United States)

    Florida State Postsecondary Education Planning Commission, Tallahassee.

    This report presents the results of a review of all state student financial aid programs in Florida and presents recommendations concerning program consolidation. The review was designed to address a variety of aid-related issues, including unexpended financial aid resources, program consolidation, budget request and aid distribution procedures,…

  16. First half financial report; Rapport semestriel

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-06-30

    Delivering products and services to nuclear power plants operators, AREVA operates in every sector of the civilian nuclear power and fuel cycle industry. This first half financial report provides information on highlights concerning the nuclear power and the connectors, income statement, performance by division (front end division, reactors and services division, back end division and connectors division), cash flow, balance sheet, post-closing events and consolidated financial statements. (A.L.B.)

  17. The Information Provision of the Non-Financial Reporting

    OpenAIRE

    Korol Svitlana Ya.

    2017-01-01

    The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to g...

  18. Studies on Determinants and Consequences of Financial Reporting Quality

    NARCIS (Netherlands)

    A. Elemes (Tassos)

    2015-01-01

    markdownabstractAbstract The purpose of this dissertation is to investigate determinants and consequences of financial reporting quality. The first study examines the impact of high quality financial reporting on private firms’ access to bank debt and trade credit capital. The results

  19. Financial Management: Improper Payments Reported in Fiscal Year 2000 Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    ...). Specifically, it provides information on the amount of improper payments' that federal agencies reported in their fiscal year 2000 financial statements and identifies some current improper payment...

  20. Reportable Creation: value, performance and risk measurement in financial reporting

    NARCIS (Netherlands)

    N.G. de Jager

    2006-01-01

    textabstractReporting on value or reporting value-relevant information unavoidably implies that estimates of future cash flows should be made. Consequently, uncertainty becomes an important factor in (external) financial reporting. For a long time, uncertainty was dealt with by substituting relevant

  1. Write It So They'll Read It: Popular Annual Financial Reporting.

    Science.gov (United States)

    Anderson, Richard T.; Piotrowski, Craig L.

    1994-01-01

    Waukesha County Technical College (Wisconsin) received the Governmental Financial Officers Association "Popular Annual Financial Reporting Award" in 1993 and became the first educational entity to do so. Popular annual financial reporting is an effective way for schools to present reader-friendly reports that stress graphics and…

  2. 14 CFR 291.41 - Financial and statistical reporting-general.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Financial and statistical reporting-general... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS CARGO OPERATIONS IN INTERSTATE AIR TRANSPORTATION Reporting Rules § 291.41 Financial and statistical reporting—general. (a) Carriers providing cargo operations in...

  3. THE IMPACT OF CONTROLS ON FINANCIAL REPORTING QUALITY

    Directory of Open Access Journals (Sweden)

    Cecilia (DAMOC NICA

    2015-11-01

    Full Text Available The study identifies the impact of the internal and external control of the quality of financial reporting, considering the professional accountants’ opinions, evaluating the extent to which financial and non-financial information presented annually by companies represent a guarantee of compliance with the ethical principles of professionals, and also a transparency presentation of the economic activity, risk management, at the same time protecting the interests of stakeholders in the company. The quantitative analysis performed is based on a questionnaire applied to the professional accountants being conducted on a sample of companies in Romania, in various sectors and presents a comparative study of the importance of each type of internal and external control in the delivery of financial reports and non- annual companies, real and credible.

  4. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

    It was also revealed in this study that the financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study equally revealed some subtle manipulations that can vitiate the true position of financial statements hence the revenue to be recognised by a business ...

  5. PENERAPAN INTERNET FINANCIAL REPORTING UNTUK MENINGKATKAN AKUNTABILITAS ORGANISASI PENGELOLA ZAKAT

    Directory of Open Access Journals (Sweden)

    Rini

    2016-08-01

    Full Text Available Abstrak : Penerapan Internet Financial Reporting untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Penelitian ini bertujuan melihat penerapan akuntabilitas pada Organisasi Pengelola Zakat (OPZ di Indonesia. Penerapan akuntabilitas dilihat dari pelaporan keuangan dan pengungkapan laporan keuangan. Jenis penelitian adalah penelitian kualitatif. Penelitian ini menggunakan analisis konten sebagai metode. Hasil penelitian menunjukkan dari 19 OPZ yang ada di Indonesia, hanya satu badan yang menerapkan pelaporan keuangan melalui internet. Akuntabilitas Islam dari OPZ dapat dikatakan masih rendah. Penelitian ini memberikan rekomendasi kepada pemerintah untuk memperkuat peraturan pelaporan keuangan oleh OPZ. Absract: The Implementation of Internet Financial Reporting to Increase the Accountability of Zakat Management Organization. The purpose of this study is to examine the application of accountability in the Zakat Management Organization (ZMO in Indonesia. The implementation of accountability is viewed by financial reporting and the disclosure of financial statements. This research is qualitative approach. This research uses content analysis as a method. This research has a result that from 19 ZMO in Indonesia, only one entity that implements internet financial reporting. The Islamic accountability of ZMO is still low. This reseacrh recommends the government to strengthen financial reporting regulations by ZMO.

  6. Knowledge Management of Web Financial Reporting in Human-Computer Interactive Perspective

    Science.gov (United States)

    Wang, Dong; Chen, Yujing; Xu, Jing

    2017-01-01

    Handling and analyzing to web financial data is becoming a challenge issue in knowledge management and education to accounting practitioners. eXtensible Business Reporting Language (XBRL), which is a type of web financial reporting, describes and recognizes financial items by tagging metadata. The goal is to make it possible for financial reports…

  7. FINANCIAL REPORTING AND TAX IMPLICATIONS OF REAL ESTATE LEASE

    OpenAIRE

    Snežana Miletić; Savka Vučković Milutinović

    2013-01-01

    Leasing is a very popular way of acquiring fixed assets, but despite its importance and presence the users of financial statements are often not in a position to realistically consider reporting entity's lease transactions and their impact on entity's financial position and performance. For years, current financial reporting for leases has been subject to many critiques. The reason for this primary lies in the fact that it left a lot of opportunities for manipulation during the lease classifi...

  8. quarterly financial report for the period ending 31 December 2011

    International Development Research Centre (IDRC) Digital Library (Canada)

    Sophie Comeau

    2011-12-31

    Dec 31, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT DECEMBER 2011. Consolidated ..... guiding principles and overarching strategies that formed the basis of the expenditure ... Accounting Standard 34, Interim Financial Reporting.

  9. 36 CFR 64.15 - Financial reporting requirements and reimbursements.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 1 2010-07-01 2010-07-01 false Financial reporting requirements and reimbursements. 64.15 Section 64.15 Parks, Forests, and Public Property NATIONAL PARK SERVICE... RIGHTS-OF-WAY § 64.15 Financial reporting requirements and reimbursements. Payments to applicants will...

  10. 77 FR 9877 - Reporting of Specified Foreign Financial Assets; Correction

    Science.gov (United States)

    2012-02-21

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... the reporting of specified foreign financial assets. FOR FURTHER INFORMATION CONTACT: Joseph S.... List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. PART 1...

  11. Determining a Consistent Set of Accounting and Financial Reporting Standards

    OpenAIRE

    Anne Le Manh-Béna; Olivier Ramond

    2011-01-01

    Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak usefulness We ...

  12. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial reports...

  13. Capital Allocation Effects of Financial Reporting Regulation

    NARCIS (Netherlands)

    Koenigsgruber, R.

    2012-01-01

    This paper analyses the effects of stricter financial reporting enforcement on capital allocation and reporting quality in a game-theoretic model and derives conclusions about optimal enforcement strictness. Analysis of the model shows that reporting quality strictly increases with tighter

  14. Financial Crisis Now Striking Home for School Districts: Project Delays, Worries About Cash Flow Result of Tight Credit Markets

    Science.gov (United States)

    Davis, Michelle R.

    2008-01-01

    This article reports that the crisis besetting U.S. and world financial markets is hitting school districts hard, as they struggle to float the bonds needed for capital projects, borrow money to ensure cash flow, and get access to investment funds locked up in troubled institutions. Some schools districts depend heavily on borrowed money to pay…

  15. The electricity supply industry in Queensland, financial report 1982/83

    Energy Technology Data Exchange (ETDEWEB)

    1983-01-01

    This fourth financial report deals with the finances of the electricity supply industry and includes three sections. Section 1: letter to the minister; scope of the report; the Commission; the electricity authorities; forecasts; tariff policy; and the Queensland Electricity Supply Industry Superannuation Board. Section 2: consolidated schedules; and audited financial statements. Section 3: statistics; including production, distribution, consumption, financial, accidents, towns and locations.

  16. Chief Financial Officer FY 1997 status report and five-year plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-10-01

    The Chief Financial Officers Act of 1990 (CFO Act) establishes the legal framework for improved Federal financial management. The Act requires the agency CFO to prepare, and annually revise, a plan to implement the Office of Management and Budget (OMB) Federal Financial Management Status Report and Five-Year Plan. This is the sixth Status Report and Five-Year Plan submission to OMB by the Department of Energy (DOE). Financial management at the Department operates in an environment of Government-wide efforts to improve financial management and implements legislation and administrative provisions which stress the need for change. This report sets forth the Department`s plans for financial management improvements in the coming years. It also highlights several new initiatives completed or currently underway that will significantly improve the overall effectiveness of financial management at the Department of Energy.

  17. quarterly financial report for the period ending 30 June 2012

    International Development Research Centre (IDRC) Digital Library (Canada)

    Office 2004 Test Drive User

    2012-06-30

    Jun 30, 2012 ... 2 IDRC QUARTERLY FINANCIAL REPORT JUNE 2012. Consolidated .... Accounting Standard 34, Interim Financial Reporting. ..... ceasing activities in the field of social innovation, the principal component of which is ending ...

  18. The Common Technique for Analyzing the Financial Results Report

    Directory of Open Access Journals (Sweden)

    Pasternak Maria M.

    2017-04-01

    Full Text Available The article is aimed at generalizing the theoretical approaches to the structure and elements of the technique for analysis of the Financial results report (Cumulative income report and providing suggestions for its improvement. The current methods have been analyzed, relevance of the application of a common technique for such analysis has been substantiated. A common technique for analyzing the Financial results report has been proposed, which includes definition of the objectives and tasks of analysis, subjects and objects of analysis, sources of its information. Stages of such an analysis were allocated and described. The findings of the article can be used to theoretically substantiate and to practically develop a technique for analyzing the Financial results report in the branches of Ukrainian economy.

  19. The concept of integrated marketing communications in financial organizations

    OpenAIRE

    Domazet, Ivana

    2013-01-01

    Under the influence of the growing fragmentation of the market and the media, increased global competitive struggle, technological progress in the field of telecommunications and way of doing international financial and business operations, there is a significant turning point in profiling communication aspects of marketing, and the repositioning of relationships between financial organizations and their clients. Poor results stemming from traditional media advertising as the dominant marketi...

  20. 10 CFR 600.341 - Monitoring and reporting program and financial performance.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring and reporting program and financial performance. 600.341 Section 600.341 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL... Organizations Post-Award Requirements § 600.341 Monitoring and reporting program and financial performance. (a...

  1. quarterly financial report for the period ending 30 June 2014

    International Development Research Centre (IDRC) Digital Library (Canada)

    Office 2004 Test Drive User

    2014-06-30

    Jun 30, 2014 ... This Management's Discussion and Analysis (MD&A) provides a narrative outlining the financial ... Cost of operations. (33 422) ..... Accounting Standard 34 (Interim Financial Reporting) and the Standard on Quarterly Financial.

  2. 77 FR 2510 - Proposed Information Collection; Comment Request; Quarterly Financial Report

    Science.gov (United States)

    2012-01-18

    ...; Quarterly Financial Report AGENCY: U.S. Census Bureau, Commerce. ACTION: Notice. SUMMARY: The Department of.... SUPPLEMENTARY INFORMATION: I. Abstract The Census Bureau's Quarterly Financial Report program (QFR) is planning... on the financial results and position of U.S. corporations since 1947. The QFR is a principal...

  3. The impact of the economic environment on financial reports

    Directory of Open Access Journals (Sweden)

    Valentin Burcă

    2011-06-01

    Full Text Available Financial reporting represents a current issue of economic environment, given globalization and the recent economic crisis. Accounting -as profession - along with the investors and state institutions have started a comprehensive project of accounting convergence designed to improve the comparability of accounting information released by financial statements synthesis. The success of the project can only be provided by taking into account several constraints imposed by the economic environment, and not only. Therefore, attention must be paid to the voice of capital markets and large multinational corporations regarding the future development of financial reporting.

  4. A NEW DIMENSION IN ACTIVITY REPORTING AND THE PERFORMANCE OF THE ENTERPRISE – NON-FINANCIAL REPORTING

    Directory of Open Access Journals (Sweden)

    Liana Gadau

    2016-07-01

    Full Text Available Currently the focus is on the fact that non-financial reporting is essential for the transition to a sustainable economy which combines long-term profitability with social inclusion and protection of natural resources. Therefore, the present requirements of the European Union institutions on reporting non-financial enterprises and large groups of enterprises require that they report to both environmental and social as well as issues regarding compliance with human rights issues on combating corruption and bribery.It aims to increase the transparency and comparability among large companies. The merit and importance of non-financial reporting is that business goes beyond performance reporting financial size classical concept of performance thus completing two new dimensions, environmental and social.

  5. Half Year Financial Report June 30, 2011

    International Nuclear Information System (INIS)

    2011-01-01

    This semestral financial report contains statements on the objectives, prospects and growth opportunities for the AREVA group. After a presentation of the person responsible for this report, the document presents significant events, summary data (financial indicators and their definitions), a summary of data by division, the backlog, the income statement (revenue, gross margin, research and development, and so on), the cash flow assessment, the balance sheet items, a review of the business groups (mining and front end, reactors and services, back end, renewable energies, corporate and other). This document contains its English version and its French version

  6. Factors of quality of financial report of local government in Indonesia

    Science.gov (United States)

    Muda, Iskandar; Haris Harahap, Abdul; Erlina; Ginting, Syafruddin; Maksum, Azhar; Abubakar, Erwin

    2018-03-01

    The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was conducted by distributing the questionnaires. The results showed that the degree of Accounting Information System and Internal Control simultaneously affect the Quality of Financial Report of Local Government. However, partially, Partially, accounting information system influence to the quality of financial report of local government and the internal control does not affect the quality of financial report.

  7. Reporting of financial and non-financial conflicts of interest by authors of systematic reviews: a methodological survey.

    Science.gov (United States)

    Hakoum, Maram B; Anouti, Sirine; Al-Gibbawi, Mounir; Abou-Jaoude, Elias A; Hasbani, Divina Justina; Lopes, Luciane Cruz; Agarwal, Arnav; Guyatt, Gordon; Akl, Elie A

    2016-08-10

    Conflicts of interest may bias the findings of systematic reviews. The objective of this methodological survey was to assess the frequency and different types of conflicts of interest that authors of Cochrane and non-Cochrane systematic reviews report. We searched for systematic reviews using the Cochrane Database of Systematic Reviews and Ovid MEDLINE (limited to the 119 Core Clinical Journals and the year 2015). We defined a conflict of interest disclosure as the reporting of whether a conflict of interest exists or not, and used a framework to classify conflicts of interest into individual (financial, professional and intellectual) and institutional (financial and advocatory) conflicts of interest. We conducted descriptive and regression analyses. Of the 200 systematic reviews, 194 (97%) reported authors' conflicts of interest disclosures, typically in the main document, and in a few cases either online (2%) or on request (5%). Of the 194 Cochrane and non-Cochrane reviews, 49% and 33%, respectively, had at least one author reporting any type of conflict of interest (p=0.023). Institutional conflicts of interest were less frequently reported than individual conflicts of interest, and Cochrane reviews were more likely to report individual intellectual conflicts of interest compared with non-Cochrane reviews (19% and 5%, respectively, p=0.004). Regression analyses showed a positive association between reporting of conflicts of interest (at least one type of conflict of interest, individual financial conflict of interest, institutional financial conflict of interest) and journal impact factor and between reporting individual financial conflicts of interest and pharmacological versus non-pharmacological intervention. Although close to half of the published systematic reviews report that authors (typically many) have conflicts of interest, more than half report that they do not. Authors reported individual conflicts of interest more frequently than institutional and

  8. Boards of directors, audit committees and financial reporting quality. A systematic review

    Directory of Open Access Journals (Sweden)

    Karolina Skorulska

    2016-12-01

    Full Text Available Measurement of financial reporting quality is a problematic task because financial reporting is difficult to observe and measure. The aim of the article is to present the methods of financial reporting quality meas-urement and a systematic review of literature on the effects of corporate governance reforms on the qualityof financial reporting. The main research questions are: (1 what are the possibilities of measuring financial reporting for research purposes, (2 which of the methods of measuring the quality of financial reporting are used in research on corporate governance, and (3 which variables used in measuring corporate gov-ernance factors affect financial reporting quality? To answer these questions, a critical analysis of literature and a systematic review of research results using meta-analysis was made. For selecting the best articles a three-step collection strategy was used, which resulted in a database of 38 publications. The review has shown that for measuring the quality of financial reporting researchers most frequently use models based on measurement of risk management, and the most common independent variables describing corporate governance are: the size of the audit committee, presence of independent directors on the supervisory board, dual role of CEO, proportion of independent directors in the audit committee, size of the supervisory board, proportion of accounting experts in the audit committee, and frequency of audit committee meetings

  9. SMEs Financial Reporting in European Union: Steps towards a More Harmonized Reporting

    OpenAIRE

    Buculescu (Costicã) Maria Mãdãlina; Stoica Anamaria

    2014-01-01

    Recognizing the increasingly importance of SMEs in the economy, European Commission attempts to develop an “economic friendly” environment for SMEs business and further to create a harmonized accounting framework for SMEs financial reporting. Therefore, in 2013, European Commission issued a new Accounting Directive 2013/34/EU, to which the member states have to comply until July 2015, representing an important effort undertaken to reduce the administrative burden of SMEs financial reporting, ...

  10. The conceptual framework for financial reporting as a domain ontology

    CSIR Research Space (South Africa)

    Gerber, MC

    2015-08-01

    Full Text Available The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails...

  11. Existential struggle and self-reported needs of patients in rehabilitation.

    Science.gov (United States)

    Sigurgeirsdottir, Jonina; Halldorsdottir, Sigridur

    2008-02-01

    This paper is a report of a study to increase understanding of patients' experience of rehabilitation and their self-reported needs in that context. Nurses need to be able to recognize patient needs to plan effective and individualized care. Needs-led nursing care is emphasized in the nursing literature, but few studies in rehabilitation have explored needs from the patient's perspective. The sample of this phenomenological study was purposively selected and the data consisted of 16 in-depth interviews with 12 people aged between 26 and 85 years. The data were collected in 2005. The findings showed that being a patient in rehabilitation involves existential struggling, as the reason behind patients' rehabilitation, accident or illness usually leads to trying to cope with existential changes while needing to adapt to new characteristics of life and self. This makes patients vulnerable and their self-reported needs include individualized caring and emotional support from family, peers and staff. Participants also reported a need for a sense of security in a stable and homelike environment, with assistance, help and presence. Finally, they reported needing goal-oriented and progressive care in which realistic and achievable goals were established. Individualized patient education enhanced their independence and empowered them towards a new and progressive lifestyle. A new emphasis is needed in rehabilitation nursing, involving assessment of existential well-being of patients by means of skilful interpersonal relationship based on individualized caring and emotional support and recognition of each patient's own hierarchy of needs.

  12. Financial reporting reliability concept and impact factors in its determination

    Directory of Open Access Journals (Sweden)

    Vygivska I.М.

    2017-03-01

    Full Text Available The article sets the goal to assess the reliability of financial reporting essence and summarize the factors that affect it. The article grounds the reliability of financial reporting urgency and characterizes its dual nature (on one hand, it is accounting containing reliable, reasonable data, characterized by the absence of errors and can be correctly perceived by users, on the other hand, reliable financial statements are considered to be formed according to the rules regulated by normative documents. It is proved that making decisions by interested users based on financial statements is closely related to information risk that arises because of the restrictions affect the flow of information on which management decisions are taken (accounting information that is difficult to understand by unskilled users, the impact of human factor, the level of information importance. The author establishes that the reliability of financial reporting is affected by many factors whose influence can be seen both outside, and within an enterprise. The main factors include: informational, political, legal, human, organizational and financial and they should be taken into account while making management decisions.

  13. The influence of individual executives on corporate financial reporting

    DEFF Research Database (Denmark)

    Plöckinger, M.; Aschauer, E.; Hiebl, M. R. W.

    2016-01-01

    upper echelons theory as our organizing framework. Our review of 60 studies shows that research consistently finds that top management executives exert significant influence on financial reporting decisions, particularly on disclosure quality. Empirical research has developed promising approaches...... and adopts a more holistic perspective on financial reporting outcomes. © 2016 University of Florida, Fisher School of Accounting...

  14. 77 FR 22068 - Proposed Information Collection (Financial Status Report) Activity: Comment Request

    Science.gov (United States)

    2012-04-12

    ... (Financial Status Report) Activity: Comment Request AGENCY: Office of Management, Department of Veterans... techniques or the use of other forms of information technology. Title: Financial Status Report, VA Form 5655...: Claimants complete VA Form 5655 to report their financial status. VA uses the data collected to determine...

  15. IFRS Adoption and Financial Reporting Quality: Taiwan Experience

    OpenAIRE

    Ching-Chieh Lin; Chi-Yun Hua; Wen-Hsiang Lin; Wen-Chih Lee

    2012-01-01

    Taiwan’s financial accounting regulatory amendment directions shift the framework from the U.S. GAAP-based to International Financial Reporting Standards (IFRS)-based to accelerate the pace of progress towards convergence with IFRS. In the amendment process, the converge outcomes of earnings quality become an important and urgent issue. The purpose of this study is to investigate the converge impacts on reporting quality over 1999 to 2009, which divided into three timeframes: the U.S. GAAP-ba...

  16. ACCOUNTING AND FINANCIAL WEB REPORTING IN ALBANIA

    Directory of Open Access Journals (Sweden)

    DEMIRAJ Rezart

    2013-12-01

    Full Text Available Recent technological changes have had a great impact on the accounting and financial environment. As other countries Albania has also been affected by developments such as the evolution towards using accounting information packages, financial web reporting, XBRL and cloud computing. Throughout this paper we try to analyze the current situation of accounting and financial reporting in Albania and the impact that the web reporting has had on the simplification of the accounting procedures. We present how tools such as cloud computing and XBRL have impacted the use of the accounting systems and also other reporting institutions in Albania. Describing the current development of cloud services we give information on the part of software vendors in Albania. We find that cloud computing has been used extensively not only by the private companies offering accounting infomations systems, but also by other companies in the public sector (i.e. education. On the other hand we find that XBRL, even though a promising technology, has not been gained great recognition in Albania and is currently not used by any on the institutions or companies, neither by institutions whose mission is to create extensive databases (such as the Registrar of the Companies and which might benefit the most from this technology.

  17. The role of resistance in incorporating XBRL into financial reporting practices

    DEFF Research Database (Denmark)

    Krisko, Adam

    2017-01-01

    Using the actor-network theory (ANT), this article sought to analyze the translation process induced by the Danish regulatory agency for financial reporting to incorporate the eXtensible Business Reporting Language (XBRL) into the financial reporting practices, giving special attention to how...... resistance demonstrated by certain actors shapes the process of incorporating the technology into the financial reporting environment. The empirical analysis, relying on a series of semi-structured interviews conducted between November 2013 and February 2016, highlighted the strategic steps taken....... In this respect, the paper contributes to previous studies on XBRL, adds to the financial reporting literature by illustrating how resistance shapes the introduction of complex regulatory changes, and contributes to the ANT literature, especially those based on Michel Callon’s translation model....

  18. THE IT ANNUAL REPORTS USED IN THE FINANCIAL ANALYSIS

    Directory of Open Access Journals (Sweden)

    Nechita Anca

    2010-07-01

    Full Text Available In the paper the authors presented the importance of financial reporting system used in financial analysis of IT firms. Thus were presented balance sheet, income statement and cash flows.

  19. Money is Brain: Financial Barriers and Consequences for Canadian Stroke Patients.

    Science.gov (United States)

    Ganesh, Aravind; King-Shier, Kathryn; Manns, Braden J; Hill, Michael D; Campbell, David J T

    2017-03-01

    Stroke patients of lower socioeconomic status have worse outcomes. It remains poorly understood whether this is due to illness severity or personal or health system barriers. We explored the experiences of stroke patients with financial barriers in a qualitative descriptive pilot study, seeking to capture perceived challenges that interfere with their poststroke health and recovery. We interviewed six adults with a history of stroke and financial barriers in Alberta, Canada, inquiring about their: (1) experiences after stroke; (2) experience of financial barriers; (3) perceived reasons for financial barriers; (4) health consequences of financial barriers; and (5) mechanisms for coping with financial barriers. Two reviewers analyzed data using inductive thematic analysis. The participants developed new or worsened financial circumstances as a consequence of stroke-related disability. Poststroke impairments and financial barriers took a toll on their mental health. They struggled to access several aspects of long-term poststroke care, including allied health professional services, medications, and proper nutrition. They described opportunity costs and tradeoffs when accessing health services. In several cases, they were unaware of health resources available to them and were hesitant to disclose their struggles to their physicians and even their families. Some patients with financial barriers perceive challenges to accessing various aspects of poststroke care. They may have inadequate knowledge of resources available to them and may not disclose their concerns to their health care team. This suggests that providers themselves might consider asking stroke patients about financial barriers to optimize their long-term poststroke care.

  20. A perspective on the recent developments in international financial reporting

    OpenAIRE

    Dima (Cristea), Stefana Maria; David, Delia; Păiuşan, Luminiţa

    2010-01-01

    The objective of the present paper is to provide a synopsis of the recent international financial reporting developments as well as to identify some of the related worldwide implications. The unprecedented joint activity of the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) has caused, in the last decade, a series of debates on whether or not International Financial Reporting Standards (IFRSs) represent what is best of the international acco...

  1. Corporate ethical reporting and financial performance: Evidence from the emerging market

    Directory of Open Access Journals (Sweden)

    Uwalomwa Uwuigbe

    2017-09-01

    Full Text Available This paper examines the degree of comprehensiveness of ethical reporting in annual reports of listed firms in Nigeria. It also looks at the relationship between the extent of corporate ethical reporting and financial performance of the listed firms. In addition, it examines the impact of corporate governance on the financial performance of the listed firms. The study utilises the corporate annual reports for the period 2010-2014 as our main source of secondary data, while the content analysis technique is used to elicit data from the corporate annual report. In testing the research hypotheses, the study adopts the use of descriptive statistics, Pearson correlation and panel least square regression method to analyse the degree of comprehensiveness and the relationship between corporate ethical reporting and financial performance of the listed firms. Findings from the study show that there is lack of comprehensiveness of corporate ethical reporting in the selected industries. In addition, the study observed that a significant relationship exists between corporate ethical reporting and financial performance. Also, the study observed that the relationship between corporate governance and financial performance is not significant. The study recommends the need for a stand-alone report for corporate ethical issues in annual reports of companies in Nigeria

  2. 5 CFR 2634.901 - Policies of confidential financial disclosure reporting.

    Science.gov (United States)

    2010-01-01

    .... (a) The confidential financial reporting system set forth in this subpart is designed to complement... Government duties involve the exercise of significant discretion in certain sensitive areas, report their... apparent conflicts of interest. The confidential financial disclosure system promotes that goal, with...

  3. XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives

    Directory of Open Access Journals (Sweden)

    Gostimir Dejan

    2015-09-01

    Full Text Available Background: Harmonization and standardization is becoming important among regulators and business community. XBRL has entered the global stage as a financial reporting standard. Its mission was to standardize the financial reporting, lower the reporting costs and make the reporting as transparent as possible.

  4. The future of financial reporting 2013 : still grappling with major problems.

    OpenAIRE

    Jones, M.; Slack, R.E.

    2013-01-01

    A discussion paper based on the British Accounting Association Financial Accounting and Reporting Special Interest Group (FARSIG) Colloquium, 11 January 2013. ACCA was pleased to host again the FARSIG annual discussion of the future of financial reporting. The meeting continues to provide a valuable discussion between interested parties – principally academics studying financial reporting and those involved with its practical application in way or another. The line of speakers this year re...

  5. GASB's New Financial Reporting Model: Implementation Project for School Districts.

    Science.gov (United States)

    Bean, David; Glick, Paul

    1999-01-01

    In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)

  6. 77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

    Science.gov (United States)

    2012-02-21

    ... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS), Treasury...), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets. DATES: Effective date: This correction is effective February 21, 2012...

  7. Defense Health Program Financial Reporting of General Property, Plant, and Equipment

    National Research Council Canada - National Science Library

    Lane, F

    2000-01-01

    .... The DoD Agency Wide financial statements include financial statements for a reporting entity called "Other Defense Organizations," a consolidation of financial information from various Defense...

  8. Department of Defense Agency Financial Report. Fiscal Year 2007

    National Research Council Canada - National Science Library

    2007-01-01

    The Department of Defense (DoD) Fiscal Year (FY) 2007 Agency Financial Report (AFR) provides the President, the Congress, other Federal departments and agencies, and the American public an overview of the Department's financial condition...

  9. The Financial Reporting Environment: the role of the media, regulators and auditors

    NARCIS (Netherlands)

    M. Koning (Miriam)

    2014-01-01

    markdownabstract__Abstract__ Financial reporting is the process of disclosing financial information about a company to external users. This dissertation investigates three different parties involved in the environment of financial reporting: the media, regulators and auditors. The media, or

  10. Financial Report on the Internet in Portugal

    Directory of Open Access Journals (Sweden)

    Sandra Raquel Pinto Alves

    2005-03-01

    Full Text Available In the last decade, the advances in communication and information technologies dramaticallychanged the information flow and our notions of time and space. The Internet has been changingthe information policy of companies world-wide. Basically in all developed countries,companies are increasingly using the Internet to provide their financial information. Thisresearch presents an empirical study aiming to analyze the organization and informationprovided on the financial report of the 250 most profitable companies in Portugal, particularlytheir financial statements published on the Internet. After the observation and in-depth analysisof the websites of the above-mentioned companies, for the year 2002, it was concluded that 119companies (48% had a webpage on the internet. In what concerns the disclosure of financialinformation, only 51 (43% out of the 119 companies had some kind of financial informationstated on their websites.

  11. 42 CFR 137.353 - What is contained in a construction project financial report?

    Science.gov (United States)

    2010-10-01

    ... financial report? 137.353 Section 137.353 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND... § 137.353 What is contained in a construction project financial report? Construction project financial reports contain information regarding the amount of funds expended during the reporting period, and...

  12. 31 CFR 501.604 - Reports by U.S. financial institutions on rejected funds transfers.

    Science.gov (United States)

    2010-07-01

    ... REPORTING, PROCEDURES AND PENALTIES REGULATIONS Reports § 501.604 Reports by U.S. financial institutions on rejected funds transfers. (a) Who must report. Any financial institution that rejects a funds transfer... institution, domestic bank, financial institution or U.S. financial institution, as those terms are defined in...

  13. Airport Economics: Management Control Financial Reporting Systems

    Science.gov (United States)

    Buchbinder, A.

    1972-01-01

    The development of management control financial reporting systems for airport operation is discussed. The operation of the system to provide the reports required for determining the specific revenue producing facilities of airports is described. The organization of the cost reporting centers to show the types of information provided by the system is analyzed.

  14. Financial Reporting Practices in Illinois Public Community Colleges.

    Science.gov (United States)

    Skeadas, Gus J.

    A study was conducted to determine how well Illinois' 38 community college districts satisfied the needs of board members, creditors, investors, and tax payers for financial information. A list of 38 financial reporting requirements was developed from the requirements of the Illinois Community College Board (ICCB) and guidelines from the Audits of…

  15. Quick Reference for Financial Reporting

    International Development Research Centre (IDRC) Digital Library (Canada)

    Alexandra Eustache

    Quick Reference – Financial Reporting. 6. Complete FR3 - Payment Receipts, Foreign Exchange and Other Income Forms: a. Enter in Section 3A – Payment Receipt Form all payments received from IDRC. b. Use the Cash Exchange Form if the funds received from IDRC are held in a currency other than the project working ...

  16. 2008-09 Financial Aid Report

    Science.gov (United States)

    Nevada System of Higher Education, 2010

    2010-01-01

    The mission of the Nevada System of Higher Education (NSHE) is to provide higher education services to the citizens of the State at an excellent level of quality consistent with the state's resources. The information in this report is provided by the financial aid officers at each NSHE institution. Each fall, institutions submit a detailed…

  17. Year in Review: ASBO's Certificate of Excellence in Financial Reporting.

    Science.gov (United States)

    Gatti, Bernard F.

    1995-01-01

    Describes the Association of School Business Officials' (ASBO's) Certificate of Excellence for Financial Reporting review process for school district accounting and financial reporting. Describes the Self-Evaluation Worksheet revision, the panel of review members' guide, and highlights of program year 1994. Two figures are included. (LMI)

  18. Financial Report of Ontario Universities, 1993-94. Volume I - Universities.

    Science.gov (United States)

    Council of Ontario Universities, Toronto.

    This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…

  19. Several Aspects of the Conceptual Framework of Financial Reporting

    OpenAIRE

    Nadezhda Kvatashidze

    2016-01-01

    The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the...

  20. GOVERNMENTAL FINANCIAL REPORTS: BETWEEN VARIETY AND INTEGRATION

    OpenAIRE

    Andrei R. CRIŞAN

    2014-01-01

    Governments in general provide two main types of financial information: Government Finance Statistics (GFS), used for macroeconomic analysis and General Purpose Financial Reports (GPFR), more or less according with International Public Sector Accounting Standards, used for making decisions in the public sector entities. The aim of this paper is to make a comparison between GFS and GPFR to extract the similarities and differences between them. The documents of GFS and GPFS will be compared row...

  1. The effect of tax reporting in financial reporting

    Directory of Open Access Journals (Sweden)

    Shqipe Xhaferri

    2015-07-01

    Full Text Available This paper analyzes the importance of building financial statements and their compliance with the activities by running an entity, primarily for micro units. Main objective of this paper is to present the necessity of the implementation of legal frameworks in the field of accounting and the application of accounting standards for financial reporting. National Accounting Standards are significant factors to increase the quality of financial information, bringing new technologies, increased competition and culture of service etc. National Accounting Standards help in the sustainable economic development of the country and integration into the EU. This paper analyzes a series of articles in the field of research in the field of accounting. This paper presents the theoretical and practical aspects of a company’s long-term assets, treating the amortization calculated according to accounting standards. An important point is the appearance of these items in the balance sheet. According to the empirical viewpoint, various studies give different results. Also, the entities as a primary source of economic development are part of this paper. The application of accounting standards began in Albania on 1 January 2009. From these date all the units are obliged to draw up financial statements according to national and international standards of accounting. Actually nowadays (starting from the fiscal year 2014 the submission of balance sheet is made electronically.

  2. The Impact of International Financial Reporting Standards (IFRS: Evidence from Canada

    Directory of Open Access Journals (Sweden)

    Hilliard Theresa DiPonio

    2016-08-01

    Full Text Available The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, and GAAP-to-GAAP differences. Comprehensive knowledge of IFRS 1, First Time Adoption of International Financial Reporting Standards is crucial to our ability to assess the transitory and future impact of IFRS. IFRS 1 sets the precedent for financial reporting under IFRS, overrides transitional provisions included in other IFRS, and prescribes detailed disclosures. This detailed “rules-based” standard permits discretionary management policy choices which have material impact on transitory reporting as well as future financial results.

  3. A Case Study of True and Fair View Override in Financial Reporting

    Directory of Open Access Journals (Sweden)

    Ho Horace

    2016-12-01

    Full Text Available This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs. The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32. Notwithstanding its noncompliance with the IFRSs, HSBC (2009 concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2. The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

  4. The Determinants Of Government Financial Reports Online

    Directory of Open Access Journals (Sweden)

    María del Carmen CABA PEREZ

    2014-06-01

    Full Text Available The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information documents and on the key determinants to make financial documents available on the World Wide Web. To achieve this aim, an empirical test is made of models we propose, to discover whether the national websites of OCDE countries are using the Internet to provide citizens with governmental budgetary transparency and whether this disclosure is influenced by socio-economic factors. The results of the study confirm that factors previously found to be important in paper-based reporting, such as education level, population, internet access or fiscal pressure seem to have no influence on the public financial information disclosed on the Internet. Only debt seems to be a relevant factor in the degree of information transparency achieved via the Internet for accountability documents.

  5. 29 CFR 403.5 - Terminal financial report.

    Science.gov (United States)

    2010-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT... its identity as a reporting labor organization through merger, consolidation, or otherwise, shall, within 30 days after such loss, file a terminal financial report with the Office of Labor-Management...

  6. Problems with the implementation of international standards for financial reporting and international audit standards

    OpenAIRE

    Dimitrova, Janka

    2012-01-01

    The International Financial Reporting Standards (IFRS) are designed for application in the financial reports with general purpose and the other financial reporting in all profit-oriented entities. The International Auditing Standards (IAS) are setting out the framework for carrying out the review process of financial reporting from entities referred to audit in order to verify the authenticity of the information and raising up the credibility of financial statements. Quality implementation...

  7. International Financial Reporting standard for Small and Medium-sized entities

    Directory of Open Access Journals (Sweden)

    Z Koppeschaar

    2012-12-01

    Full Text Available The International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs was published as a standard by the International Accounting Standards Board (IASB during July 2009. During 2007 South Africa became one of the first countries and the first country in Africa to early accept the proposed accounting standard (exposure draft of an IFRS for SMEs. The accounting standard will probably also be accepted by numerous other countries. The aim of this article is to investigate the applicability of this accounting standard. The results indicated that the IFRS for SMEs remains too comprehensive for the majority of small companies. The IFRS for SMEs does not satisfy the needs of South African users of small company financial statements, and as a result the accounting requirements should be simplified. KEYWORDS: Financial accounting; Financial reporting requirements; IFRS for SMEs; Small companies; Users of financial statements; Small company financial statements.

  8. The struggle against climate change in the United Kingdom

    International Nuclear Information System (INIS)

    2009-01-01

    As the United Kingdom has been the first country in the world to adopt a law to struggle against climate change, The Climate Change Act 2008, which specifies a 80% reduction of greenhouse gas emissions by 2050 (vs 1990), this report propose an overview of the actions implemented by this country in the political, economical, and technological fields to struggle against climate change. The various organisations and political institutions concerned by this struggle are presented (governmental organisations and institutions, non governmental institutions). The content of the Climate Change Act is described: definitions of constraints and requirements, carbon reduction commitment (CRC), carbon budgets, systems and programmes dealing with energy production (Renewable Obligation, household energy supplier obligations), with firms (Climate Change Levy, Climate Change Agreements, Enhanced Capital Allowances), with transports (Renewable Transport Fuel Obligation, Low Carbon Vehicle Procurement Programme), with buildings (Low Carbon Building Programme, Home Energy Saving Programme), with research and communication. Then, discussing the economy of climate change, this report comments the content of the Stern report, the reactions about it, and the economical consequences of struggle against climate change. These consequences can be drawbacks (increase of energy costs, inequalities of abilities to face transition costs, loss of international competitiveness) or benefits. The consequences of the economical crisis are also briefly discussed, as well as the consequences of the solutions to this crisis. The third part of this report gives an overview of the low carbon engineering and technology in the United Kingdom in the energy sector (renewable energy, wind energy, hydroelectric energy, biomass, nuclear energy, carbon capture and storage) and in the transport sector. The last part comments the objectives of the 2009 Copenhagen conference

  9. 17 CFR 229.308T - (Item 308T) Internal control over financial reporting.

    Science.gov (United States)

    2010-04-01

    ... over financial reporting. 229.308T Section 229.308T Commodity and Securities Exchanges SECURITIES AND... § 229.308T (Item 308T) Internal control over financial reporting. Note to Item 308T: This is a special... internal control over financial reporting. Provide a report of management on the registrant's internal...

  10. Towards the conceptualisation of flow in corporate financial reporting theory

    Directory of Open Access Journals (Sweden)

    Antoinette Rehwinkel

    2015-12-01

    Full Text Available Developments in science, technology and sophisticated interconnected social networks increase the speed and volatility of the flow of economic-related energies, such as financial and intellectual capital. These developments require an information theory on corporate financial reporting that is stable at a fundamental level and focused on the disclosure of those systemic attributes that are pivotal to the sustenance of business entities operating in the global economy, or in economies with similar traits. The limited success in attaining stability is caused by, among others, the application of diverse, restricted and even opposing perspectives, resulting in random theoretical development, often unaligned with economic reality. The main aim of the article is to investigate whether the introduction of an underlying concept, principle or theorem, founded on the phenomenon of flow, to general- purpose corporate financial reporting theory could contribute to rendering stable guidance for coherent theoretical development while simultaneously enhancing alignment with the current global economy. As the study was conducted at conceptual level, a qualitative, transdisciplinary theoretical research methodology was applied by taking into account related basic concepts of philosophy, corporate financial reporting theory, economics, management accounting, physics and complexity. The study suggests that the conceptualisation of flow in general-purpose corporate financial reporting theory could contribute to rendering stable guidance for further coherent theoretical development, and improve on the alignment of the theory with the dynamics of the current global economy. This finding creates the opportunity to explore a variety of new reporting approaches from a scientific perspective, which could aid to enhance the disclosure of useful financial information.

  11. Learning Financial Reports From Mixed Symbolic-Spatial Graphs

    Science.gov (United States)

    Tanlamai, Uthai; Soongswang, Oranuj

    2011-01-01

    Mixed visuals of numbers and graphs are available in various financial reports that demonstrate the financial status and risks of a firm. GWN (graphs with numbers) and TWG (table of numbers with graphs) were used as two alternative visuals derived from the actual data of two large public companies, one from food manufacturing industry (food) and…

  12. Does High-Quality Financial Reporting Mitigate the Negative Impact of Global Financial Crises on Firm Performance? Evidence from the United Kingdom

    Directory of Open Access Journals (Sweden)

    Zhiwei Lin

    2014-12-01

    Full Text Available Prior literature has claimed that accounting plays a negative role in a financial crisis. The current study sought to determine whether this effect is dependent on the quality of financial reporting. Specifically, this study examined the impact of the quality of financial reporting (as measured via earnings quality on liquidity (measured by the bid-ask spread in the equity market during the 2008–2009 global financial crisis in the United Kingdom. We found, as expected, that market liquidity was much lower during the crisis than prior to the crisis; however, firms with high-quality financial reporting suffered fewer negative effects as a result of the financial crisis. The results were robust after controlling for other influences, such as return volatility, loss making, market value of equity, and other potential endogeneity problems. In addition, adopting alternative models for earnings quality did not alter our inferences. Our results support the notion that high-quality accounting information can reduce information asymmetry and hence enhance investor confidence during a financial crisis. The results suggest that a stable financial reporting system is an important part of that overall economic fabric. Our findings will help build a framework on which an overall financial crisis risk-management strategy can be developed to avoid future crises.

  13. The Manager's Role in Financial Reporting: A Risk Consultant's Perspective

    Science.gov (United States)

    Bell, Reginald L.

    2007-01-01

    This article presents an interview with Ray Gonzalez, a risk consultant at Deloitte & Touche LLP, in Houston, Texas, about the financial reporting responsibilities of top, middle, and frontline managers in large and medium-size firms. This interview spotlights the necessity for timely and accurate reporting of financial information relating to…

  14. ANDRA's Management report and financial statement December 2008

    International Nuclear Information System (INIS)

    2008-01-01

    This management report indicates the main operation events in the activity of the ANDRA (the French national Agency for radioactive waste management) during 2008, and of its waste storage centres. It comments the evolution of the various characteristic figures (production, personnel, financial result, certification), and reports the evolution of two projects (the HA-MAVL project for the creation of a storage centre for high- and intermediate-level long-life wastes, and the FA-VL project for the creation of a storage centre for low-level long-life wastes). It reviews ANDRA's industrial activity evolution, that is the operation of several storage centres and the activities related to small waste producers and polluted sites. It comments the level and the evolution of the public subside, briefly describes other activities (national inventory of radioactive materials and wastes, activity at the international level), the financing of future nuclear loads, the action for a sustainable development, the prospective evolution for 2009. In a second part, after the financial statement tables, the report comments these financial results. The different authorities are presented and the official auditor's report concludes this document

  15. Development of Spreadsheet-Based Integrated Transaction Processing Systems and Financial Reporting Systems

    Science.gov (United States)

    Ariana, I. M.; Bagiada, I. M.

    2018-01-01

    Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).

  16. Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery

    Directory of Open Access Journals (Sweden)

    Mihaela MOCANU

    2016-06-01

    Full Text Available Due to the increased interest for sustainability issues, entities that operate in the areas agriculture, forestry and fishery are exposed to a variety of ecological challenges. Moreover, such fields are generally of strategic importance for a country’s economy, which also increases their exposure to public debate. The present study aims to provide a detailed and accurate description of the financial and non-financial information made available by listed Romanian entities operating in agriculture, forestry and fishery. The research goes beyond the mere description of the content of shareholders’ reports. Its purpose is to assess the financial performance and stability of selected companies and to investigate the relationships between the financial well-being of such companies and the extent to which they disclose non-financial information. The sample consists of companies which operate in the business of fields agriculture, forestry or fishery and are listed at the Bucharest Stock Exchange in Romania.

  17. CMS Financial Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — This section contains the annual CMS financial statements as required under the Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576). The CFO Act marked a major...

  18. FİNANSAL RAPORLAMADA YENİ YAKLAŞIMLAR-NEW APPROACHES IN FINANCIAL REPORTING

    Directory of Open Access Journals (Sweden)

    Barış SİPAHİ

    2012-06-01

    Full Text Available Sermaye piyasalarında yaşanan globalleşme hareketleri finansal tablolardan beklenen bilgi gerekliliklerini de büyük ölçüde değiştirmektedir. Günümüzde şirketler kurumsal şeffaflık kavramı çerçevesinde daha güvenilir, şeffaf ve kaliteli finansal ve finansal olmayan bilgiler sunma eğilimindedirler. Şirketlerin bu eğilimleri finansal raporlama süreçlerine de etki etmektedir. Özellikle halka açık şirketler, genel amaçlı finansal raporlarının yanında özel amaçlı finansal raporları da hazırlayıp sunmaktadırlar. Bu çalışmada kurumsal şeffaflık çerçevesinde finansal raporlama konusunda yaşanan gelişmeler incelenmektedir. Bu gelişmelere bir örnek olarak DiPiazza ve Eccles’in 2002 yılında yayınladıkları Finansal Raporlamanın Geleceği  (The Future of Financial Reporting isimli kitaplarında  yer alan üç basamaklı kurumsal şeffaflık modeli sunulmaktadır.-Globalization efforts in capital markets largely change the information requirements expected from financial statements. Nowadays companies tend to present more reliable, transparent and high quality financial and non financial information in the frame of corporate transparency. These bias of companies, also affect their financial reporting processes. Especially, listed companies prepare and present not only general purpose financial reports but also special purpose financial reports. The developments in financial reporting in the frame of corporate transparency have been examined in this study.  As an example for these developments, three tier corporate transparency model existing in The Future of Financial Reporting by DiPiazza and Eccles.

  19. HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

    OpenAIRE

    Claudia-Elena GRIGORAȘ-ICHIM; Lucia MOROŞAN-DANILĂ

    2016-01-01

    The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they fa...

  20. 24 CFR 990.310 - Purpose-General policy on financial management, monitoring and reporting.

    Science.gov (United States)

    2010-04-01

    ... Management Systems, Monitoring, and Reporting § 990.310 Purpose—General policy on financial management, monitoring and reporting. All PHA financial management systems, reporting, and monitoring of program... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Purpose-General policy on financial...

  1. 78 FR 26625 - Agency Information Collection Activities; Comment Request; Guaranty Agency Financial Report

    Science.gov (United States)

    2013-05-07

    ...; Comment Request; Guaranty Agency Financial Report AGENCY: Federal Student Aid (FSA), Department of... Financial Report. OMB Control Number: 1845-0026. Type of Review: An extension of an existing information... Agency Financial Report (GAFR), Education Form 2000, is used by the thirty-one (31) guaranty agencies...

  2. Self-reported financial barriers to care among patients with cardiovascular-related chronic conditions.

    Science.gov (United States)

    Campbell, David J T; King-Shier, Kathryn; Hemmelgarn, Brenda R; Sanmartin, Claudia; Ronksley, Paul E; Weaver, Robert G; Tonelli, Marcello; Hennessy, Deirdre; Manns, Braden J

    2014-05-01

    People with chronic conditions who do not achieve therapeutic targets have a higher risk of adverse health outcomes. Failure to meet these targets may be due to a variety of barriers. This article examines self-reported financial barriers to health care among people with cardiovascular-related chronic conditions. A population-based survey was administered to western Canadians with cardiovascular-related chronic conditions (n = 1,849). Associations between self-reported financial barriers and statin use, the likelihood of stopping use of prescribed medications, and emergency department visits or hospitalizations were assessed. More than 10% respondents reported general financial barriers (12%) and lack of drug insurance (14%); 4% reported financial barriers to accessing medications. Emergency department visits or hospitalizations were 70% more likely among those reporting a general financial barrier. Those reporting a financial barrier to medications were 50% less likely to take statins and three times more likely to stop using prescribed medications. Individuals without drug insurance were nearly 30% less likely to take statins. In this population, self-reported financial barriers were associated with lower medication use and increased likelihood of emergency department visits or hospitalization.

  3. FY 1997 Financial Reporting by The Defense Automated Printing Service

    National Research Council Canada - National Science Library

    1998-01-01

    .... The accuracy of information in the financial systems and reported on financial statements is the joint responsibility of the Defense Automated Printing Service and the Defense Logistics Agency...

  4. Corporate Financial Reporting System and Developments Herein: An Exploratory Study from Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Abdul Majid Makki

    2012-06-01

    Full Text Available To capture international opportunities of capital accumulation for corporate sector and to contribute in the development of economy, the government of Pakistan acted speedily to harmonize with international financial reporting system immediately after establishment.This study presents a comprehensive detail of Pakistan’s adopted efforts along with a critical-eye on developments and improvements in the reporting system with the passage of time. It scrutinizes major milestones in development of the financial reporting framework of Pakistan. We traced financial reporting practices in Indian subcontinent era and found them unsatisfactory. Hindustan was under the colonial power of Great Britain; therefore its impact on accounting and financial reporting in Pakistan was dominant afterindependence. Examples of this influence are enforcement of companies’ act 1913 and auditor’s certificate rules shows. We examined the institutional development from establishment of Pakistan till now and divided that era in 1947-1971, 1971-1999 andperiod of 21stcentury which played vital role in improvement of financial reporting practices in the country. These milestones are established with view of crucial events toward advances in accounting. In early years of Pakistan PIA (Pakistan Institute ofAccountants was first private body but after it ICAP (Institute of Chartered Accountants of Pakistan made by government was an important step. Next major step was taken in 1971; it was the formation of SECP (Securities and Exchange Commission of Pakistan.Its structure and provisions provided for external reporting of corporations are discussed. Companies’ Ordinance 1984 was another beneficial footstep toward this journey. After discussing all the institutional developments and improvements in financial reportingsystem of Pakistan, we addressed the current status of financial reporting in the 2000s.Study concludes that major improvements and advances made in the

  5. Reducing Fraudulent Financial Reporting: An Expanded Role for Business Education in the 1990s.

    Science.gov (United States)

    Urbancic, Frank R.

    1988-01-01

    The author reports findings of the National Commission on Fraudulent Financial Reporting concerning the role of business education in reducing fraud in financial reporting. Issues covered include teaching financial regulations, developing skills needed to detect fraud, teaching ethical values, and preparing faculty to teach about financial fraud.…

  6. Implementation of international financial reporting standards (IFRS) and their impact on economic growth

    OpenAIRE

    Gorgieva-Trajkovska, Olivera; Miteva-Kacarski, Emilija

    2011-01-01

    The confidence in the transparency and integrity of financial reporting is critically important to global financial stability and sound economic growth. The global financial crisis has led many economic and financial market participants to reexamine their governance, practices, and standards. Effective financial reporting depends on high quality accounting standards as well as the consistent and faithful application and rigorous independent audit and enforcement of those standards. ...

  7. Financial Analysis Report: Malaysia Airlines 2007 - 2011

    OpenAIRE

    Gilbert O'Neil Mushure

    2014-01-01

    This work is an analysis of the annual reports of Malaysia Airlines Berhad from 2007 to 2011. Profitability analysis was done on the financial statements of the company from 2007 to 2011. Cash and working capital management analysis were done on the financial statements of 2010 and 2011. It was found that Malaysia Airlines Berhad was constantly suffering from high costs of operations which resulted in consecutive negative gross profit over the years.Net profit remained positive only as a resu...

  8. Does Your Annual Financial Report Conform?

    Science.gov (United States)

    Foster, Charles W.

    1977-01-01

    Requirements for consideration of the Certificate of Conformance award sponsored by the Association of School Business Officials to encourage school districts to adopt and use generally accepted accounting and reporting principles for all funds used in the financial management of the school systems. (Author/MLF)

  9. REGRESSION MODEL FOR RISK REPORTING IN FINANCIAL STATEMENTS OF ACCOUNTING SERVICES ENTITIES

    Directory of Open Access Journals (Sweden)

    Mirela NICHITA

    2015-06-01

    Full Text Available The purpose of financial reports is to provide useful information to users; the utility of information is defined through the qualitative characteristics (fundamental and enhancing. The financial crisis emphasized the limits of financial reporting which has been unable to prevent investors about the risks they were facing. Due to the current changes in business environment, managers have been highly motivated to rethink and improve the risk governance philosophy, processes and methodologies. The lack of quality, timely data and adequate systems to capture, report and measure the right information across the organization is a fundamental challenge for implementing and sustaining all aspects of effective risk management. Starting with the 80s, the investors are more interested in narratives (Notes to financial statements, than in primary reports (financial position and performance. The research will apply a regression model for assessment of risk reporting by the professional (accounting and taxation services for major companies from Romania during the period 2009 – 2013.

  10. 32 CFR 34.41 - Monitoring and reporting program and financial performance.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Monitoring and reporting program and financial performance. 34.41 Section 34.41 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD... ORGANIZATIONS Post-award Requirements Reports and Records § 34.41 Monitoring and reporting program and financial...

  11. Exploratory Modelling of Financial Reporting and Analysis Practices in Small Growth Enterprises

    OpenAIRE

    Richard G. P. McMahon; Leslie G. Davies; Nicholas M. Bluhm

    1994-01-01

    This paper reports an exploratory study of statistical modelling of historical financial reporting and analysis in a sample of small growth enterprises. The study sought to identify those factors that determine whether particular financial reporting and analysis practices are undertaken, and to represent these explanatory factors in expressions that reflect their relative and combined influence. Dichotomous logistic regression is employed to model financial analysis and polytomous logistic re...

  12. Analyzing Chinese Financial Reporting

    Institute of Scientific and Technical Information of China (English)

    SABRINA; ZHANG

    2008-01-01

    If the world’s capital markets could use a harmonized accounting framework it would not be necessary for a comparison between two or more sets of accounting standards. However,there is much to do before this becomes reality.This article aims to pres- ent a general overview of China’s General Accepted Accounting Principles(GAAP), U.S.General Accepted Accounting Principles and International Financial Reporting Standards(IFRS),and to analyze the differ- ences among IFRS,U.S.GAAP and China GAAP using fixed assets as an example.

  13. FASB's ASU 2011-7 changes financial statement reporting requirements.

    Science.gov (United States)

    Reinstein, Alan; Churyk, Natalie Tatiana

    2012-02-01

    FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.

  14. 45 CFR 287.160 - What reports must a grantee file regarding financial operations?

    Science.gov (United States)

    2010-10-01

    ... Requirements § 287.160 What reports must a grantee file regarding financial operations? (a) Grantees will use SF-269A to make an annual financial report of expenditures for program activities and services. (b) Two annual financial reports will be due to the appropriate Regional Office. The interim SF-269A is...

  15. 78 FR 23233 - Agency Information Collection Activities; Comment Request; Financial Report for the Endowment...

    Science.gov (United States)

    2013-04-18

    ...; Comment Request; Financial Report for the Endowment Challenge Grant Program AGENCY: Office of... notice will be considered public records. Title of Collection: Financial Report for the Endowment... Financial Report is to have the grantees report annually the kind of investments that have been made, the...

  16. Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting

    Directory of Open Access Journals (Sweden)

    Saeed Rabea Baatwah

    2013-06-01

    Full Text Available This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the  relevancy of financial reporting. Indeed, the focus of this review is primarily on the recent developments in the pertinent literature in order to show the limitations of such research and encourage future research to overcome these limitations. By also looking at the development of the audit committee expertise literature, this study concludes that (1 like most audit committee literature, financial reporting timeliness literature continues to assume the absence of the contribution of expertise other than financial expertise, and ignore the role of audit committee chair; (2 most of this literature fails to find a significant effect because it ignores the interaction among corporate governance mechanisms. Accordingly, this study posits that ignoring the issues raised in such research by future research would lead to major mistakes in reforms relating to how the quality of financial reporting can be enhanced.

  17. EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT

    Directory of Open Access Journals (Sweden)

    NICHITA Mirela

    2015-07-01

    Full Text Available The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions. At international level, the accounting is standardized by IASB (former IASC which elaborate financial reporting standards (known as IAS / IFRS in order to improve the quality and transparency of reporting. The changes in business environment (globalization, mergers and acquisition transactions, internationalization, corporate social implications requires a continuous updated of financial reporting. The accounting information is useful to their users if comply with quality characteristics, defined through the Conceptual Framework of Financial Reporting issued by IASB (the new form of Conceptual Framework is in place starting 2010. Starting 1990, the researchers (namely academics had to focus on new kind of works about accounting and accounting research; the process was difficult and is not end. Initially, the academics inspired from French accounting books and translated them with some changes/improvements correlated to Romanian economy. Gradually, some journals founded and the academics and practitioners begin to publish their work in a more scientific manner. In this paper, we will try to present an evolution of financial reporting in Romania, to identify if the alignment to international financial reporting standards improved the quality of reporting, and to investigate whether the adoption of the International Financial Reporting Standards for the individual financial statements of Romanian listed entities has improved the value relevance of the accounting numbers. The study uses data of entities listed on the Bucharest Stock Exchange, prior and post the adoption of the International Financial Reporting Standards for the individual financial statements. The year 2012 represents the year in which Romanian entities listed on

  18. Annual Report 2008 -- Office of the Chief Financial Officer (OCFO)

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2008-12-22

    It is with great pleasure that I present to you the 2008 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office. Also included are some financial comparisons with other DOE Laboratories and a glossary of commonly used acronyms.

  19. 75 FR 76260 - Conforming Changes to Applicant Submission Requirements; Implementing Federal Financial Report...

    Science.gov (United States)

    2010-12-08

    ... HUD regulations to reference the new governmentwide Federal Financial Report (FFR) approved by the... task of filing required financial reports. Similarly, CCR registration has been required of applicants...] RIN 2501-AD50 Conforming Changes to Applicant Submission Requirements; Implementing Federal Financial...

  20. Factors influencing Complexity in Financial Report preparation - Evidence from the Banking Sector in Kenya

    Directory of Open Access Journals (Sweden)

    A.Mutiso

    2013-06-01

    Full Text Available The current developments in the business environment as well as in the accountancy profession have significantly affected the way the financial reports are prepared. This study sought to assess the factors influencing complexity of preparing financial reports in the banking sector in Kenya. The objectives included assessing whether disclosures, adoption of International financial Reporting Standard, regulations and lack of competence by the preparers have contributed to the complexity of preparing financial statements. Using a descriptive study design, data was collected from ten banks registered in the Nairobi Capital Market. The study found out that the identified variables positively contributed to complications in the preparation of financial reports. Management interference, lack of guidance on interpretations and frequent updates of the standards were identified as the main challenges in preparing financial reports. Several recommendations were given to help simplify the process of preparing financial statements.

  1. A Study of the State of Budgetary Financial Reporting in Navy Medicine

    National Research Council Canada - National Science Library

    Smith, Glenn

    1998-01-01

    .... BUMED must comply with financial reporting reform mandates from Congress and other federal agencies, while simultaneously optimizing the use of its financial systems to improve financial management processes...

  2. FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS

    Directory of Open Access Journals (Sweden)

    G. Golubnicha

    2013-08-01

    Full Text Available The theoretical, methodological and practical aspects of changes in financial reporting and source documents specific to Ukrainian enterprises in the new conditions resulting from the application of International Financial Reporting Standards have been analyzed. Also, a conceptual approach of defining the patterns of changes in financial reporting and elements of accounting method has been proposed. The issue of internal quality control of analytical accounting information at various stages of its formation has been researched.

  3. 77 FR 13153 - Information Collection; NASA Contractor Financial Management Reports

    Science.gov (United States)

    2012-03-05

    ..., [email protected] . SUPPLEMENTARY INFORMATION: I. Abstract The NASA Contractor Financial Management... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-019] Information Collection; NASA Contractor Financial Management Reports AGENCY: National Aeronautics and Space Administration (NASA). ACTION...

  4. EDF - 2007 results, 2007 Financial report

    International Nuclear Information System (INIS)

    Gadonneix, Pierre

    2008-01-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2007 annual results and Consolidated financial statements of the Group at 31 December 2007: Consolidated income statements; Consolidated balance sheets; Consolidated cash flow statements; Changes in consolidated equity; Notes to the consolidated financial statements: Group accounting standards; Summary of the principal accounting and valuation methods; Public electricity distribution concessions in France and concession agreements for other activities; Comparability; Significant events and transactions of 2007 and 2006; Changes in the scope of consolidation; Segment reporting; Sales; Fuel and energy purchases; Other external expenses; Contractual obligations and commitments; Personnel expenses; Other operating income and expenses; Impairments / reversals; Other operating income and expenses; Financial result; Income taxes; Goodwill; Other intangible assets; Property, plant and equipment operated under French public electricity distribution concessions; Property, plant and equipment operated under concessions for other activities; Property, plant and equipment used in generation and other tangible assets owned by the Group; Investments in companies accounted for under the equity method; Current and non-current financial assets; Inventories, including work-in-process; Trade receivables; Other receivables; Cash and cash equivalents; Held-for-sale assets and liabilities; Equity; Provisions; Specific French public electricity distribution concession liabilities for existing assets and assets to be replaced; Current and non

  5. 77 FR 37699 - Notice of Proposed Information Collection: Comment Request OSHC Financial Reporting Form

    Science.gov (United States)

    2012-06-22

    ... Information Collection: Comment Request OSHC Financial Reporting Form AGENCY: Office of Sustainable Housing... Challenge Planning Grant Program, require the financial reporting by grantees. This tracking of grantee... also lists the following information: Title of Proposal: OSHC Financial Reporting Form. OMB Control...

  6. A study on the effect of financial reports on firms’ share value

    Directory of Open Access Journals (Sweden)

    Hassan Ghodrati

    2014-09-01

    Full Text Available Technology development has influenced various fields, and financial field is one of them. Applying new technologies in financial field has led to the emergence of a new kind of reporting called Internet Financial Reporting, and is used increasingly day by day due to the increasing use of internet. Adopting this kind of reporting has caused changes in the process of informing stockholders and other users. Since increasing and updating information quality can influence on decision makers to buy/sell their stock certificate, and, on the other hand, the demand for buying and selling stock certificate might influence on stock price, we aimed to evaluate the effect of internet financial reporting on the stock price of listed companies in Tehran Stock Exchange. For this purpose, a group of companies was selected as the experimental group, and some others as the control group. Then, we investigated stock price changes in both groups, and compared changes. The results indicate that internet financial reporting had no effect on the stock price in the investigated companies.

  7. 36 CFR 1206.82 - What is the format and content of the financial report?

    Science.gov (United States)

    2010-07-01

    ... content of the financial report? 1206.82 Section 1206.82 Parks, Forests, and Public Property NATIONAL... Grant Administration § 1206.82 What is the format and content of the financial report? Grant recipients must submit financial reports on Standard Form 269, if there is program income to report, or Standard...

  8. Executive Financial Reporting: Seven Principles to Use in Developing Effective Reports.

    Science.gov (United States)

    Jenkins, William A.; Fischer, Mary

    1991-01-01

    Higher education institution business officers need to follow principles of presentation, judgment, and measurement in developing effective executive financial reports. Principles include (1) keep the statement simple; (2) be consistent in reporting from year to year; (3) determine user needs and interests; (4) limit data; (5) provide trend lines;…

  9. Financial Management Status Report and 5-Year Plan, 1997 Through 2001

    National Research Council Canada - National Science Library

    1997-01-01

    This financial management status report contains the GSA vision statement, goals and strategies, asset management, organization and personnel, accountability and control, financial management systems...

  10. Challenging Tasks Lead to Productive Struggle!

    Science.gov (United States)

    Livy, Sharyn; Muir, Tracey; Sullivan, Peter

    2018-01-01

    Productive struggle leads to productive classrooms where students work on complex problems, are encouraged to take risks, can struggle and fail yet still feel good about working on hard problems (Boaler, 2016). Teachers can foster a classroom culture that values and promotes productive struggle by providing students with challenging tasks. These…

  11. FINANCIAL REPORTING AND CORPORATE TAX AGGRESSIVENESS: IMPACT ON FIRM VALUE

    Directory of Open Access Journals (Sweden)

    Agusti R.R.

    2017-08-01

    Full Text Available This research aims to study the market response to the aggressiveness of financial reporting and tax reporting conducted by the company. Investor’s response is reflected in the market value of the company's stock. This study is an explanatory research using quantitative approach. Research’s sample is a manufacturing company listed on the Indonesian stock exchanges from 2005 to 2015. The data were analyzed using multiple regression analysis. The data show that majority of sample companies’ fall into the category of middle tax aggressiveness. Research’s findings are both aggressive financial reporting and tax aggressiveness has a negative relationship with the market value of the company. However, only aggressive financial reporting that has a significant influence on the firm value. Based on these results it is concluded that tax aggressiveness does not directly affect the market in making decisions to assess the company's stock.

  12. 78 FR 5873 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2013-01-28

    ... Service 26 CFR Parts 1 and 301 Regulations Relating to Information Reporting by Foreign Financial... 9610] RIN 1545-BK68 Regulations Relating to Information Reporting by Foreign Financial Institutions and... (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S...

  13. Generalizing: The descriptive struggle

    Directory of Open Access Journals (Sweden)

    Barney G. Glaser, Ph.D.; Hon Ph.D.

    2006-11-01

    Full Text Available The literature is not kind to the use of descriptive generalizations. Authors struggle and struggle to find and rationalize a way to use them and then fail in spite of trying a myriad of work-arounds. And then we have Lincoln and Guba’s famous statement: “The only generalization is: there is no generalization” in referring to qualitative research. (op cit, p. 110 They are referring to routine QDA yielding extensive descriptions, but which tacitly include conceptual generalizations without any real thought of knowledge about them. In this chapter I wish to explore this struggle for the purpose of explaining that the various contra arguments to using descriptive generalizations DO NOT apply to the ease of using conceptual generalizations yielded in SGT and especially FGT. I will not argue for the use of descriptive generalization. I agree with Lincoln and Guba with respect to QDA, “the only generalization is: there is no generalization.” It is up to the QDA methodologists, of whom there are many; to continue the struggle and I wish them well.

  14. 78 FR 55202 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2013-09-10

    ... Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain... (78 FR 5874). The regulations related to information reporting by foreign financial institutions (FFIs... foreign branch of a U.S. financial institution that is a reporting Model 1 FFI must withhold in accordance...

  15. 77 FR 9021 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2012-02-15

    ... Service 26 CFR Parts 1 and 301 Regulations Relating to Information Reporting by Foreign Financial...-121647-10] RIN 1545-BK68 Regulations Relating to Information Reporting by Foreign Financial Institutions... respect to withholding and reporting under chapter 4. If a territory financial institution is a flow...

  16. Report: Audit of EPA’s Fiscal 2012 and 2011 Consolidated Financial Statements

    Science.gov (United States)

    Report #13-1-0054, November 15, 2012. In Oct 2011, EPA replaced the Integrated Financial Management System with a new system, Compass Financials (Compass), and we determined that Compass reporting and system limitations represented a material weakness.

  17. Audit Committee Quality and Financial Reporting Quality: A Study of Selected Indian Companies

    Directory of Open Access Journals (Sweden)

    Kanukuntla Shankaraiah

    2017-03-01

    Full Text Available This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE between years 2002 and 2012. Using Godden sample size formula, 133 companies are selected randomly for the study. It is found that in most of the equity based listed companies at BSE under study have complied with the legal formalities, for instance, appointment of independent directors, number of meetings, size of the audit committee, legal qualifications and financial qualifications of the directors, as they were required for the listing at a stock exchange in India. Further, the analysis and tests state that board size, audit committee meetings and its size have relationship with the financial reporting practices, but the CEO tenure and hold, board independence, net income, proportion of independent directors on board, legal qualifications and financial qualifications of the directors and overlap of audit committee members on compensation committee, have no influence on the financial reporting practices. Thus, it may be inferred that the companies may improve the financial reporting quality, by managing the board size, audit committee meetings and size, as these characteristics have significant relationship with financial reporting quality.

  18. THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

    Directory of Open Access Journals (Sweden)

    Horbach Tatiana

    2018-01-01

    Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

  19. Relevance of Perpetrator Identity to Reporting Elder Financial and Emotional Mistreatment.

    Science.gov (United States)

    Acierno, Ron; Steedley, Mara; Hernandez-Tejada, Melba A; Frook, Gabrielle; Watkins, Jordan; Muzzy, Wendy

    2018-04-01

    The National Elder Mistreatment Study (NEMS) found that 5.2% of community older adults experienced financial abuse, and 4.6% experienced emotional mistreatment in the past year. Unfortunately, the majority of abuse was not reported to the authorities. This study investigated reasons for non-reporting. In all, 774 NEMS participants were surveyed 8 years later via telephone to assess past-year financial and emotional mistreatment, perpetrator status, and whether any of these episodes were reported to authorities. In total, 87.5% of financial abuse by family, friends, or acquaintances was not reported versus 33% of that perpetrated by strangers; for emotional mistreatment, 89.9% of that perpetrated by family, friends, and acquaintances was not reported, compared with 83.3% by strangers. Reasons for non-reporting of emotional abuse centered largely around with "not wanting publicity" and "not wanting to get the perpetrator in trouble," while no consistent reason emerged for failure to report stranger-perpetrated mistreatment.

  20. Solution Focused Financial Therapy: A Brief Report of a Pilot Study

    Directory of Open Access Journals (Sweden)

    Kristy L. Archuleta

    2015-07-01

    Full Text Available The financial counseling, financial planning, and financial therapy fields are hampered by a conceptual and empirical paucity of clinical and experimental evidence-based research. In an attempt to decrease this gap in the literature, a pilot study was developed to test the implementation of a solution-focused financial therapy client intervention approach, in which solution-focused therapy techniques were applied in a financial counseling setting. This paper reports findings from a clinical intervention study of college students (N = 8 who presented a variety of financial issues related to budgeting, investing, and debt repayment problems. Data were gathered prior to the start of treatment, after treatment ended, and three months later. Participants’ psychological well-being and financial behaviors improved, while financial distress decreased. The solution-focused financial therapy approach used is discussed.

  1. The Effect of Financial Reporting Quality on Financing and Investment

    Directory of Open Access Journals (Sweden)

    Windy Angela

    2017-03-01

    Full Text Available This paper analysis the effect of reporting quality on financing and investment. It is important for us to understand the relation among them in order to prepare Indonesian companies for ASEAN Economic Community in 2015. The study examines the effect of financial reporting quality on financing and investment of 15 Indonesian companies with large market capitalization based on the Standard and Poor’s Rating Services in its first survey of the major corporate credit trends in the Association of Southeast Asian Nations (ASEAN. Those companies may still be under-investing in relation to its regional peers. The results suggest that (1 financial reporting quality has negative effect on financing. (2 financial reporting quality has positive effect on investment among companies with higher likelihood of over-investing and negative effect on investment among those with higher likelihood of under-investing.DOI: 10.15408/etk.v16i1.4600 

  2. REGRESSION MODEL FOR RISK REPORTING IN FINANCIAL STATEMENTS OF ACCOUNTING SERVICES ENTITIES

    OpenAIRE

    Mirela NICHITA

    2015-01-01

    The purpose of financial reports is to provide useful information to users; the utility of information is defined through the qualitative characteristics (fundamental and enhancing). The financial crisis emphasized the limits of financial reporting which has been unable to prevent investors about the risks they were facing. Due to the current changes in business environment, managers have been highly motivated to rethink and improve the risk governance philosophy, processes and methodologies....

  3. Financial Reporting for Tennessee Public Colleges and Universities.

    Science.gov (United States)

    Tennessee Higher Education Commission, Nashville.

    This manual provides a framework for accounting practices, budgeting and reporting procedures for Tennessee public higher education institutions. Emphasis is placed on principles and procedures of accounting and financial reporting; the balance sheet; statement of changes in fund balances; statement of current funds revenues, expenditures, and…

  4. Corporate Governance And International Financial Reporting Reference (Ifrs

    Directory of Open Access Journals (Sweden)

    Gheorghe Lepadatu

    2011-05-01

    Full Text Available Between corporate governance and IFRS there is a causal relationship. Financial reporting is basedon managerial accountability. Corporate governance is the economic branch who studies how companies canbecome more efficient through the use of institutional structures such as: incorporation, organization andlegal framework. This branch is limited, in most cases, to studies on how shareholders can motivateexecutives to benefit the company through their efforts, resulting - finally - dividends. Starting from theglobal nature of the current crisis, we have considered as being necessary to point out its effects on thefinancial reporting and, implicitly, on the requirements for the corporate governance consolidation in order toensure the economic and financial stability desired. The macro-economic context favored the start of thecrisis, but the analysis made by experts showed other reasons for this, out of which some of the mostimportant are the corporate governance weaknesses and the insufficient means for protection against risks.We consider that these are reasons which ask for an objective analysis and a correct assessment of theregulatory process but also of the practice in the area corroborated with an invitation for a responsiblebehavior both of the entities management but also of the representatives of the accounting profession so muchinvolved in the correctness of the accounting reporting and therefore in the financial health of the entities.

  5. Impact of Globalisation on Harmonisation of Financial Reporting for SMEs

    OpenAIRE

    Mamić Sačer, Ivana; Smrekar, Nikolina; Žager, Katarina

    2009-01-01

    Small and medium-sized enterprises form a dominant part of the overall economy in most countries, both in developed and in transition or developing countries. Consequently, as a result of globalisation and the increasing role played by small and medium-sized enterprises, the need for harmonisation and standardisation of financial reporting is of particular importance for this segment of entrepreneurship. This paper focuses on financial reporting of small and medium-sized enterprises under the...

  6. PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER

    Directory of Open Access Journals (Sweden)

    R. Nelly Nur apandi

    2013-04-01

    Full Text Available The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011 there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements with the same auditor for 2 years, and 31 companies that perform audit engagements with the same auditor for 3 years.While, the results of descriptive analysis showed that the fraudulent financial reporting has a minimum value is -0.7940, maximum values is 0.3670, and an average of fraudulent financial reporting at 83 companies listed in the Indonesia Stock Exchange is -0.010622. Financial reporting fraud rate indicates a value of less than zero (-0.010622, which indicates that there are indications of fraud in the form of earnings management with minimazation income, which lowers the level of income reported earnings. The results of hypothesis showed that the audit tenure has no effect on fraudulent financial reporting.

  7. THE CURRENT STATE OF APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UKRAINE.

    Directory of Open Access Journals (Sweden)

    B. Zasadnyi

    2016-09-01

    Full Text Available The article analyzed the process of reforming the system of accounting and reporting in Ukraine in accordance with International Financial Reporting Standards. The main results of the tasks of the Strategy of application IFRS in Ukraine approved by the Cabinet of Ministers of Ukraine in 2007 are identified. The results of analysis showed that only 1% of the total number of enterprises form the financial statements in accordance with IFRS, the others apply national standards of accounting. The proportion of small enterprises is 95% that do not have the financial capacity, qualified staff and the necessary motivation for the formation of financial statements in accordance with IFRS. As a result, one of the main objectives of the reform of the accounting and reporting is to improve the legislation on accounting for small enterprises and develop national accounting standards of the simplified procedure for accounting of assets, liabilities, equity and financial results of the calculation for small enterprises.

  8. Office of the Chief Financial Officer Annual Report 2009

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez, Jeffrey

    2009-12-15

    Presented is the 2009 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office.

  9. HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

    Directory of Open Access Journals (Sweden)

    Claudia-Elena GRIGORAȘ-ICHIM

    2016-06-01

    Full Text Available The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.

  10. 77 FR 18304 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

    Science.gov (United States)

    2012-03-27

    ... current financial position of the carrier. Financial trend lines are extended into the future to analyze... RITA 2008-0002] Agency Information Collection; Activity Under OMB Review; Report of Financial and... Desk Officer. SUPPLEMENTARY INFORMATION: OMB Approval No. 2138-0013 Title: Report of Financial and...

  11. 75 FR 61563 - Proposed Agency Information Collection Activities; Comment Request-Thrift Financial Report...

    Science.gov (United States)

    2010-10-05

    ... changes to the Thrift Financial Report (TFR), Schedule SC--Consolidated Statement of Condition, Schedule... present ``separately on the face of the statement of financial position: a. Assets of a consolidated... in an institution's consolidated financial statements. A number of financial institutions own captive...

  12. Diagnosing companies in financial difficulty based on the auditor’s report

    Directory of Open Access Journals (Sweden)

    Robert Zenzerović

    2016-04-01

    Full Text Available The approach used in this paper expands on existing research that focuses on devising prediction models for companies experiencing financial difficulties and which in turn serves as a criteria-based diagnosis tool for distinguishing healthy companies from those facing seriously financial difficulties. It draws on auditors’ reports on company financial statements that emphasize a company’s ability to continue as a going concern as the main criterion used to distinguish companies experiencing financial difficulties from companies that are not. Two closely-related hypotheses were tested in this paper. First, the authors tested the hypothesis that an auditor’s report accompanied by an explanatory paragraph pointing out issues associated with the going concern assumption is the proper criterion for differentiating companies experiencing financial difficulties from those that are not. Second, the central assumption that is tested relates to a combination of financial ratios whereby authors presume that an appropriate combination of financial ratios is a good analytical tool for distinguishing companies experiencing serious financial difficulties from those that are not. Research results conducted among 191 companies listed on the Zagreb Stock Exchange confirm both hypotheses. The LRA model – a diagnosis tool for identifying companies with financial problems, was also derived using logistic regression analysis. The statistical adequacy and quality of the model was tested using measures like Nagelkerke R2, type 1 and type 2 errors that appear when calculating the classification ability of the model. All measures indicated that model was statistically sufficient and validated its use as a diagnosis tool in recognizing the companies facing financial difficulties.

  13. IAS/IFRS and financial reporting quality: Lessons from the European experience

    Directory of Open Access Journals (Sweden)

    Vera Palea

    2013-12-01

    Full Text Available This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all over the world, and many others are likely to adopt them in the near future.

  14. The Battle for Business Ethics: A Struggle Theory

    OpenAIRE

    Kaptein, Muel

    2015-01-01

    textabstractTo be and to remain ethical requires struggle from organizations. Struggling is necessary due to the pressures and temptations management and employees encounter in and around organizations. As the relevance of struggle for business ethics has not yet been analyzed systematically in the scientific literature, this paper develops a theory of struggle that elaborates on the meaning and dimensions of struggle in organizations, why and when it is needed, and what its antecedents and c...

  15. The Medicare Cost Report and the limits of hospital accountability: improving financial accounting data.

    Science.gov (United States)

    Kane, N M; Magnus, S A

    2001-02-01

    Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements.

  16. Framework for Financial Ratio Analysis of Audited Federal Financial Reports

    National Research Council Canada - National Science Library

    Brady, Richard

    1999-01-01

    .... With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations...

  17. Kandungan Prinsip Konservatisme dalam Standar Akuntansi Keuangan Berbasis IFRS (International Financial Reporting Standard)

    OpenAIRE

    Ahmad Juanda

    2012-01-01

    Kandungan Prinsip Konservatisme DalamStandar Akuntansi Keuangan Berbasis IFRS(International Financial Reporting Standard)Ahmad JuandaStaf Pengajar Jurusan Akutansi, Fakultas Ekonomi dan BisnisUniversitas Muhammadiyah This study aims to reveal the content of the principle of conservatism contained in financial accounting standards (GAAP) results of the convergence of International Financial Reporting Standards (IFRS). The use of the principle of conservatism still...

  18. 77 FR 39343 - Agency Information Collection (Financial Status Report) Activities Under OMB Review

    Science.gov (United States)

    2012-07-02

    ... (Financial Status Report) Activities Under OMB Review AGENCY: Office of Management, Department of Veterans....'' SUPPLEMENTARY INFORMATION: Title: Financial Status Report, VA Form 5655. OMB Control Number: 2900-0165. Type of Review: Extension of a currently approved collection. Abstract: Claimants complete VA Form 5655 to report...

  19. GASB proposes new standards for financial reporting of postemployment benefits by state and local governments.

    Science.gov (United States)

    Johnson, Karl D

    2003-03-01

    GASB has proposed new standards that will affect the way in which governments report postemployment health care benefits in audited external financial statements, resulting in more complete and transparent reporting by employers and plans and more relevant and useful information for the users of governmental financial reports. This article provides an overview of current financial reporting standards and practice, the financial reporting objectives of the project, the proposed measurement approach, noteworthy specific proposals, and the projected timetable for completion of the project and implementation of the new standards.

  20. Enhancing nuclear safety. Annual report 2014. Financial report 2014

    International Nuclear Information System (INIS)

    2015-01-01

    After some introductory texts proposed by several IRSN head managers, and a brief presentation of some key data illustrating the activity, the annual report presents the main strategic orientations, notably in the field of knowledge management, and of information and communication. After some images illustrating the past year, activities are presented. They first deal with safety: Reactor safety (operating experience feedback), From decommissioning old reactors to designing those of the future, Safety of laboratories and plants, Safety regarding risks due to infrastructure near nuclear facilities, Reactor aging, Fuel: research on corrosion and deformation, Research and assessments for improved understanding of accident situations, Earthquakes: research and assessments, About defense, Geological disposal of radioactive waste. They secondly deal with security and non-proliferation (nuclear security, nuclear non-proliferation, chemical weapon ban), thirdly with radiation protection for human and environment health (environment monitoring, radionuclide transfer in the environment, radon and polluted sites, human exposure, radiation protection in the workplace, effects of low-dose chronic exposures, Organization of radiation protection at the European level, protection in health care), and fourthly with emergency and post-accident situations (emergency and post-accident preparedness and response, Emergency response tools). The next part of the activity report addresses issues related to efficiency: Real estate program (construction projects get started), Hygiene, safety, social responsibility, Human resources, Organization chart, Board of directors, Steering committee for the nuclear defense expertise Division - CODEND, Scientific council, Ethics commission composition, Nuclear safety and radiation protection Research policy committee - COR. The financial report proposes a management report, financial statements with an appendix to annual accounts, and an auditor

  1. Essays in financial reporting, tax, and politics

    NARCIS (Netherlands)

    Janssen, W.H.P.

    2015-01-01

    This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to comply with

  2. Journal Vouchers for FY 2000 Department of the Navy General Fund Financial Reporting

    National Research Council Canada - National Science Library

    2001-01-01

    ...) General Fund Financial Statements. The previous reports discuss accounting entries supporting Marine Corps reporting and our endorsement of he Naval Audit Service disclaimer of opinion on the FY 2000 Navy General Fund financial statements...

  3. ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION

    Directory of Open Access Journals (Sweden)

    B. Zasadnyi

    2013-08-01

    Full Text Available The article deals with experience of application of international financial reporting standards in different countries with economies in transition. The main advantages and disadvantages of the implementation of international financial reporting standards for financial reporting for Ukrainian companies are based on this experience.

  4. Financial health and sense of coherence

    Directory of Open Access Journals (Sweden)

    Antoni Barnard

    2010-06-01

    Research purpose: The objective of the study was to explore the relationship between psychological wellness as operationalised in the SOC construct and in financial health. Motivation for the study: Financial pressure can be a major stressor in the workplace, affecting employees’ ability to function optimally. The debt crisis in South Africa is therefore necessitating employers to invest in the financial health of their employees. In light of the National Credit Act 34 of 2005, employers should, in fact, provide debt counselling to employees struggling with financial problems. In the South African context, however, studies investigating the potential influence of psychological-wellness constructs on financial health are lacking. Research design, approach and method: A cross-sectional survey design was applied and a quantitative-relational approach followed. From the 1 100 employees in a financial insurance company, 435 completed questionnaires were received. Main findings: The empirical results indicated a significant relationship between the variables, confirming that a stronger SOC impacts positively on employees’ financial health. A stronger SOC therefore relates positively to more effective debt management and retirement planning. Practical/managerial implications: The findings emphasised the importance of debt management and retirement planning being addressed and integrated into employee-assistance strategies and programmes. Contribution/value-add: This study is a significant step in addressing financial health from a psychological perspective.

  5. International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

    OpenAIRE

    Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah

    2017-01-01

    The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...

  6. Karl Ove Knausgaard's My Struggle

    DEFF Research Database (Denmark)

    Schmitt, Arnaud; Kjerkegaard, Stefan

    2016-01-01

    In this study of Karl Ove Knausgaard’s My Struggle, the authors theorize what paratextual information does to one’s reading, especially in autobiography informed literature. Although My Struggle can be read both as memoir and novel, and even as autofiction, Knausgaard is aiming at a higher truth...

  7. The EDF Group - Reference Document, annual financial report 2011

    International Nuclear Information System (INIS)

    2012-04-01

    This report gathers information and comments about the French electric utility EDF, persons in charge of this document, account legal auditors, risk factors, activities in France and abroad, the company's organization and flowchart, its estate properties, its financial situation and results, its accounts and capitals, its research and development activities, patents and licenses, trends, financial perspectives, its administration, management and control bodies and their operation, its salaries, shareholders

  8. Department of Defense Agency Financial Report for FY 2010

    Science.gov (United States)

    2010-11-15

    and upgrades, or to calculate depreciation . DOD acknowledged that it did not meet U.S. GAAP for the financial reporting of personal property, and...and accounts payable, do not comply with Generally Accepted Accounting Principles ( GAAP ) because they are dependent on the noncompliant legacy...principles generally accepted in the United States of America (U.S. GAAP ) and that DOD financial management and feeder systems were unable to adequately

  9. Users’ Perceptions on Internet Financial Reporting

    Directory of Open Access Journals (Sweden)

    Dolinšek Tatjana

    2014-11-01

    Full Text Available Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation.

  10. RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW

    Directory of Open Access Journals (Sweden)

    Bonaci Carmen Giorgiana

    2011-07-01

    Full Text Available Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main studies in accounting research literature that analyze fair value accounting through a theoretical approach. The analysis being developed relies on literature review methodology. The main purpose of the developed analysis is to synthesize main pros and cons as being documented through accounting research literature. Our findings underline both the advantages and shortcomings of fair value accounting and of the recent mixed attribute in nowadays financial reporting practices. The concluding remarks synthesize the obtained results and possible future developments of our analysis.

  11. Audit tenure and financial reporting in Oman: Does rotation affect the quality

    Directory of Open Access Journals (Sweden)

    Saeed Rabea Baatwah

    2016-08-01

    Full Text Available The purpose of this study is to provide an empirical result concerning the quality of audit under a rotation policy in the Gulf Cooperation Council (GCC. Currently, countries from GCC tend to require the audit firms of public companies to be rotated within four or five consecutive years. This policy received worldwide criticisms which asserted it deteriorates the quality of financial reports – instead of increasing their quality. To achieve this purpose, we use 573 observations from companies listed in the Omani capital market implementing audit firm rotation because Oman is the leading country in GCC. Using discretionary accruals and modified audit opinion to proxy financial reporting quality, we find that audit firm tenure is not significantly associated with low quality financial reports. We also found that audit partner tenure is not positively and significantly associated with high discretionary accruals while it is positively and significantly associated with modified audit opinion. We classify our audit tenure into short and long tenure and find similar findings. Additionally and contrary to previous findings in Oman, we report that audit committee characteristics such as independence, size, financial expertise and number of meetings are not associated with high quality financial reports. Thus, our study contains several contributions to audit tenure debates in general and corporate governance practices in GCC in particular

  12. 48 CFR 1852.245-73 - Financial reporting of NASA property in the custody of contractors.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial reporting of NASA... CONTRACT CLAUSES Texts of Provisions and Clauses 1852.245-73 Financial reporting of NASA property in the custody of contractors. As prescribed in 1845.106-70(d), insert the following clause: Financial Reporting...

  13. National energy ombudsman - 2010 activity report

    International Nuclear Information System (INIS)

    2010-01-01

    This report first gives an overview of the evolutions noticed on the energy market (natural gas and electric power) from the mediator's point of view for the consumer protection: improvement of transparency, struggle against energy precariousness, improvement of the protection of European consumers. Some figures and a description of a typical week of work are given to illustrate the mediator's activity. Solutions are proposed to improve practices: excess payment, index correction, set prices, first necessity tariff, and bill readability. Some social indicators are given and a financial report is provided

  14. Financial Hardship and Patient-Reported Outcomes after Hematopoietic Cell Transplantation.

    Science.gov (United States)

    Abel, Gregory A; Albelda, Randy; Khera, Nandita; Hahn, Theresa; Salas Coronado, Diana Y; Odejide, Oreofe O; Bona, Kira; Tucker-Seeley, Reginald; Soiffer, Robert

    2016-08-01

    Although hematopoietic cell transplantation (HCT) is the only curative therapy for many advanced hematologic cancers, little is known about the financial hardship experienced by HCT patients nor the association of hardship with patient-reported outcomes. We mailed a 43-item survey to adult patients approximately 180 days after their first autologous or allogeneic HCT at 3 high-volume centers. We assessed decreases in household income; difficulty with HCT-related costs, such as need to relocate or travel; and 2 types of hardship: hardship_1 (reporting 1 or 2 of the following: dissatisfaction with present finances, difficulty meeting monthly bill payments, or not having enough money at the end of the month) and "hardship_2" (reporting all 3). Patient-reported stress was measured with the Perceived Stress Scale-4, and 7-point scales were provided for perceptions of overall quality of life (QOL) and health. In total, 325 of 499 surveys (65.1%) were received. The median days since HCT was 173; 47% underwent an allogeneic HCT, 60% were male, 51% were > 60 years old, and 92% were white. Overall, 46% reported income decline after HCT, 56% reported hardship_1, and 15% reported hardship_2. In multivariable models controlling for income, those reporting difficulty paying for HCT-related costs were more likely to report financial hardship (odds ratio, 6.9; 95% confidence interval, 3.8 to 12.3). Hardship_1 was associated with QOL below the median (odds ratio, 2.9; 95% confidence interval, 1.7 to 4.9), health status below the median (odds ratio, 2.2; 95% confidence interval, 1.3 to 3.6), and stress above the median (odds ratio, 2.1; 95% confidence interval, 1.3 to 3.5). In this sizable cohort of HCT patients, financial hardship was prevalent and associated with worse QOL and higher levels of perceived stress. Interventions to address patient financial hardship-especially those that ameliorate HCT-specific costs-are likely to improve patient-reported outcomes. Copyright © 2016

  15. ANDRA - Management report and financial statements 2011

    International Nuclear Information System (INIS)

    2012-07-01

    The first part of this ANDRA report (French National Agency for radioactive waste management) comments the global financial balance and the evolution of the personnel. It briefly presents the CIGEO project, the FA-VL project (low activity and long life). It presents the various industrial activities such as surface storage centres, nuclear activities outside the electronuclear sector (waste collection, polluted sites, national inventory of radioactive wastes). It evokes public subsidies, investments, and the international activity. It discusses the securing of the future nuclear burden financing. It briefly indicates the main objectives for 2012. The second part contains the different tables of the financial statements. These accounts are discussed and commented in appendix

  16. GOVERNMENTAL FINANCIAL REPORTS: BETWEEN VARIETY AND INTEGRATION

    Directory of Open Access Journals (Sweden)

    Andrei R. CRIŞAN

    2014-06-01

    Full Text Available Governments in general provide two main types of financial information: Government Finance Statistics (GFS, used for macroeconomic analysis and General Purpose Financial Reports (GPFR, more or less according with International Public Sector Accounting Standards, used for making decisions in the public sector entities. The aim of this paper is to make a comparison between GFS and GPFR to extract the similarities and differences between them. The documents of GFS and GPFS will be compared row by row, relieving the common and the different components. Our proposal is to create a unique informational system which generates both GFS and GPFS. This system could bring significant benefits such as saving time or reducing costs.

  17. Colombia - National Level Public Financial Management and Procurement Report : Status of the Public Financial Management and Procurement System

    OpenAIRE

    World Bank; Inter-American Development Bank

    2009-01-01

    This Public Financial Management Performance Report (PFMPR) analyzes the performance of Colombia's public financial management (PFM) institutions, systems and processes. It documents areas where performance is close to or follows international good practice, as well as opportunities to further enhance PFM contribution to the goals of strengthening fiscal discipline, enabling more efficient...

  18. Le reporting extra-financier selon la Global reporting initiative à l’épreuve du greenwashing

    OpenAIRE

    Huguet, Ivan

    2016-01-01

    La présente contribution vise à offrir une meilleure compréhension du reporting extra-financier et des enjeux, qu’ils soient théoriques ou pratiques, sous-jacents à ce dernier. Par ailleurs, en explorant cette pratique aux contours flous qu’est le greenwashing, le présent texte vise également à déterminer la crédibilité qu’il est possible d’accorder aux rapports extra-financiers établis selon la Global reporting initiative.

  19. 77 FR 19649 - Notice of Submission for OMB Review; Federal Student Aid; Guaranty Agency Financial Report

    Science.gov (United States)

    2012-04-02

    ... Financial Report SUMMARY: The Guaranty Agency Financial Report (GAFR), U.S. Department of Education (ED... Financial Report. OMB Control Number: 1845-0026. Type of Review: Revision. Total Estimated Number of Annual... consolidation loans; (4) remit to ED default and wage garnishment collections. ED also uses report data to...

  20. Financial Hardship and Patient-Reported Outcomes after Hematopoietic Cell Transplantation

    Science.gov (United States)

    Abel, Gregory A.; Albelda, Randy; Khera, Nandita; Hahn, Theresa; Salas Coronado, Diana Y.; Odejide, Oreofe O.; Bona, Kira; Tucker-Seeley, Reginald; Soiffer, Robert

    2016-01-01

    Although hematopoietic cell transplantation (HCT) is the only curative therapy for many advanced hematologic cancers, little is known about the financial hardship experienced by HCT patients, nor the association of hardship with patient-reported outcomes. We mailed a 43-item survey to adult patients approximately 180 days post first autologous or allogeneic HCT at three high-volume centers. We assessed decreases in household income, difficulty with HCT-related costs such as need to relocate or travel, and two types of hardship: “hardship_1” (reporting one or two of the following: dissatisfaction with present finances, difficulty meeting monthly bill payments, or not having enough money at the end of the month), and “hardship_2” (reporting all three). Patient-reported stress was measured with the Perceived Stress Scale (PSS-4), and seven-point scales were provided for perceptions of overall quality of life (QOL) and health. 325 of 499 surveys (65.1%) were received. The median days since HCT was 173; 47% underwent an allogeneic HCT, 60% were male, 51% were > 60 years old, and 92% were white. Overall, 46% reported income decline post-HCT, 56% reported “hardship_1” and 15% “hardship 2.” In multivariable models controlling for income, those reporting difficulty paying for HCT-related costs were more likely to report financial hardship (OR 6.9 [3.8, 12.3]). “Hardship_1” was associated with QOL below the median (OR 2.9 [1.7, 4.9]), health status below the median (OR 2.2 [1.3, 3.6]), and stress above the median (OR 2.1 [1.3, 3.5]). In this sizable cohort of HCT patients, financial hardship was prevalent, and associated with worse QOL and higher levels of perceived stress. Interventions to address patient financial hardship—especially those that ameliorate HCT-specific costs—are likely to improve patient-reported outcomes. PMID:27184627

  1. An analysis of the agreement between financial data between the Medicare Cost Report and the audited hospital financial statement.

    Science.gov (United States)

    Chen, Li-Wu; Stoner, Julie; Makhanu, Catherine; Minikus, Kathy; Mueller, Keith J

    2004-05-01

    Very few studies have thoroughly examined the discrepancies between the financial information in the Medicare Cost Report (MCR) and that in the audited hospital financial statement (FS). Furthermore, this type of study has never been conducted for rural hospitals. In this policy brief, we present the findings from our study, which used statistical methods to examine the agreement between the MCR and the FS of a series of financial measures in rural hospitals. The results are expected to inform policy makers of the limitation inherent in using MCR data as the single source of data to examine the financial performance of rural hospitals.

  2. Financial Report of Ontario Universities 1996-97. Volume I-Universities.

    Science.gov (United States)

    Council of Ontario Universities, Toronto.

    This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…

  3. The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada

    OpenAIRE

    Hilliard Theresa DiPonio; Neidermeyer Presha

    2016-01-01

    The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandate...

  4. Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

    Science.gov (United States)

    Heinfeld, Gary

    This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

  5. Interactive Financial Charts- Agency Financial Reports

    Data.gov (United States)

    General Services Administration — For a visual depiction of GSA's Balance Sheet and Statement of Net Cost, please use the interactive charts to view the financial results for fiscal years 2007-2013.

  6. the accounting implication of cultural dimensions on financial reporting

    African Journals Online (AJOL)

    USER

    This study extends the literature on the impact of cultural dimensions on financial reporting practice and disclosure ... reporting as it is potentially useful for users of accounting information because this provides them with ... practices and management control systems. For ..... whether the internal consistency of the responses.

  7. Struggles in (Elderly) Care

    DEFF Research Database (Denmark)

    Dahl, Hanne Marlene

    This book provides a critical engagement with the intensified struggles to be found within elderly care provision. Various social and political processes, including the forces of globalisation and the de-gendering of care, have changed how we might understand this national and global political...... of contestation. Dahl approaches these issues from a post-structuralist and radical feminist position, while drawing from feminist sociology, feminist political science, nursing philosophy and feminist history. In particular, Struggles In (Elderly) Care highlights how the predominantly feminist theorization...

  8. Disclosures on control over financial reporting: The reporting practice of banks listed on the Warsaw Stock Exchange

    OpenAIRE

    Gad, Jacek

    2015-01-01

    The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk management systems in relation to financial reporting in banks. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a research method in...

  9. 76 FR 36400 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Science.gov (United States)

    2011-06-22

    ...-000 and AD10-13-000] Third-Party Provision of Ancillary Services; Accounting and Financial Reporting... Commission's accounting and financial reporting requirements currently do not contain specific accounting \\12... financial reporting requirements \\41\\ for public utilities \\42\\ are designed to provide information about a...

  10. DISCLOSURES ON CONTROL OVER FINANCIAL REPORTING: THE REPORTING PRACTICE OF BANKS LISTED ON THE WARSAW STOCK EXCHANGE

    Directory of Open Access Journals (Sweden)

    Jacek Gad

    2015-08-01

    Full Text Available The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk management systems in relation to financial reporting in banks. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a research method involving the analysis of annual reports disclosed by banks. The method of induction was used in the process of inference. The results of the study indicate that in the practice of reporting of banks listed on the Warsaw Stock Exchange in 2011, there was no uniform reporting form in terms of the presentation of information on internal control or risk management systems in relation to financial reporting. The disclosures were different both in terms of level of detail and content. In some banks disclosures were drawn at a high level of generality.

  11. Comments on the Objective of Financial Reporting in the Proposed New Conceptual Framework

    Directory of Open Access Journals (Sweden)

    Przemysław KABALSKI

    2009-11-01

    Full Text Available This paper aims to present the first section of the proposed (by International Accounting Standards Board and Financial Accounting Standards Board new conceptual framework dealing with the objectives of financial reporting. The author presents and explains the proposed solutions. He places them in a broader context, which facilitates their understanding, critical analysis and forming of an opinion. This paper seeks to contribute to the discussion on the new conceptual framework for financial reporting

  12. EDF - 2006 full-year results, 2006 Financial report

    International Nuclear Information System (INIS)

    Gadonneix, Pierre

    2007-04-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2006 annual results and Consolidated financial statements of the Group at 31 December 2006: Consolidated income statements, Consolidated balance sheets, Consolidated cash flow statements, Changes in consolidated equity, Notes: Group accounting policies, Summary of accounting and valuation methods, Public distribution concessions in France, Comparability, Significant events and transactions of 2006 and 2005, Changes in the scope of consolidation, Segment reporting, Sales, Fuel and energy purchases, Other external expenses, Contractual obligations and commitments, Personnel expenses, Other operating income and expenses, Impairments / reversals, Other income and expenses, Financial result, Income taxes, Goodwill, Other intangible assets, Property, plant and equipment, Investments in companies accounted for under the equity method, Financial assets, Inventories including work-in-process, Trade receivables, Other receivables, Cash and cash equivalents, Held-for-sale assets and liabilities, Equity, Provisions, Special concession liabilities, Current and non-current financial liabilities, Derivatives, Other liabilities, Contribution of joint ventures, Related parties, Environment, Subsequent events, Transition to standards IAS 32 and 39 concerning financial instruments, Scope of consolidation

  13. INTERNET FINANCIAL REPORTING: THE CASE OF PHILIPPINE BANKS

    Directory of Open Access Journals (Sweden)

    Jesus P. Briones

    2016-05-01

    Full Text Available The purpose of this research is to evaluate the extent of internet financial reporting (IFR of Philippine banks.  Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March,                                                                                                                                                                                      2012 as published by the Bangko Sentral ng Pilipinas in its website. Financial information in the websites of the sampled banks were evaluated during the third quarter of 2012.  The study revealed that the quality and extent of IFR of Philippine commercial banks is “average” based on their IFR index score of 44.50 while thrift banks posted a below average IFR index score of 21.56 resulting to a highly significant difference between bank types. Among the four evaluation criteria used, the subject-banks’ content disclosure provides the highest percentage contribution to their IFR index scores as this is the main focus of their financial reporting. Among the components of content disclosure, corporate information, chairman’s report and the auditor’s report emerged as the top three often included in the financial disclosure of the subject-banks while vision statement and press release are the components often updated by both bank types in their websites with the commercial banks notably updating more frequently compared to thrift banks.   Relative to technology, online feedback is the most common component in the banks’ website while link to homepage is the most usual user support feature relative to the bank’s financial reporting practice. Lastly, asset size and bank type were found to have a high significant relationship with the extent

  14. 77 FR 59206 - Notice of Submission of Proposed Information Collection to OMB; OSHC Financial Reporting Form

    Science.gov (United States)

    2012-09-26

    ... Proposed Information Collection to OMB; OSHC Financial Reporting Form AGENCY: Office of the Chief... reporting by grantees. This tracking of grantee financial data is solely in regards to the HUD-OSHC SCI... Lists the Following Information: Title of Proposal: OSHC Financial Reporting Form. OMB Approval Number...

  15. Empirical Essays in Corporate Finance and Financial Reporting

    NARCIS (Netherlands)

    A.M. van der Poel (Marieke)

    2008-01-01

    textabstractThe thesis consists of four empirical studies in the areas of corporate finance and financial reporting. The first study examines CEOs’ familiarity with segments and how that familiarity affects their divestiture decisions. The results show that longer-tenured CEOs divest assets about

  16. A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting

    Directory of Open Access Journals (Sweden)

    Wadesango Newman

    2016-10-01

    Full Text Available The International Accounting Standards Board (IASB in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and convergence and discussed in relation to the financial reporting quality. Evidence from previous studies conducted in line with this same issue shows that there is no conclusive evidence on how IFRS and regulations affect the financial reporting quality. Issues to be addressed in further studies include the importance of financial statements prepared under IFRS framework and the importance of compliance with accounting and auditing requirements

  17. The Battle for Business Ethics: A Struggle Theory

    NARCIS (Netherlands)

    S.P. Kaptein (Muel)

    2015-01-01

    textabstractTo be and to remain ethical requires struggle from organizations. Struggling is necessary due to the pressures and temptations management and employees encounter in and around organizations. As the relevance of struggle for business ethics has not yet been analyzed systematically in the

  18. Financial Report of Ontario Universities 1991-92, Volume I-Universities.

    Science.gov (United States)

    Council of Ontario Universities, Toronto.

    This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

  19. Financial Report of Ontario Universities 1990-91, Volume I: Universities.

    Science.gov (United States)

    Council of Ontario Universities, Toronto.

    This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

  20. A new dimension of the entities’ financial reporting: Integrated Reporting

    Directory of Open Access Journals (Sweden)

    LAPTES Ramona

    2017-01-01

    Full Text Available Nowadays, the development strategy of big corporations is based on the principle of sustainable development, which includes both protecting the interests of all involved economic actors and minimizing the aggression on natural resources. In this context, the financial communication process in large companies has acquired new meanings, being reconsidered and taking the form of Integrated Reporting. The objective of this paper is to develop a study regarding the theory of Integrated Reporting, based on a documentary research on the reports published by the International Integrated Reporting Council and organizations such as KPMG, E&Y or ACCA. Integrated Reporting is a new practice, still under development and in expansion at international level. An integrated report tells the story of a company’s journey towards achieving its vision and provides information about its historical performance, but also about the expected one.

  1. Student financial support. An inventory in 24 European countries. Background report for the project on portability of student financial support

    OpenAIRE

    Vossensteyn, Johan J.

    2004-01-01

    This report provides a description of the current national systems of student financial support in 24 European countries. It provides information on tuition fees, grants, scholarships, student loans, and indirect student support through students families (family allowances and tax benefits) and support in kind in the form of subsidies for travel, accommodation, student restaurants etc. It forms a background report for the study on the extent to which student financial support can be used for ...

  2. Book Review: Is Fair Value Fair? Financial Reporting from an International Perspective

    DEFF Research Database (Denmark)

    Thinggaard, Frank

    2005-01-01

    This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0.......This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0....

  3. Science and the struggle for relevance

    NARCIS (Netherlands)

    Hessels, L.K.|info:eu-repo/dai/nl/304832863

    2010-01-01

    This thesis deals with struggles for relevance of university researchers, their efforts to make their work correspond with ruling standards of relevance and to influence these standards. Its general research question is: How to understand changes in the struggle for relevance of Dutch academic

  4. Non-financial reporting and reference to workers' representatives

    NARCIS (Netherlands)

    Cremers, J.

    2013-01-01

    This contribution synthesizes the results of an inquiry by the SEEurope network on the current legal framework and practices in 28 European countries regarding non-financial and sustainability-related reporting by European companies. The object was to analyze whether company policy with regard to

  5. THE IMPORTANCE OF FINANCIAL INTERIM REPORTING FOR THE POSITION OF COMPANIES

    Directory of Open Access Journals (Sweden)

    Claudia‐Elena\tGRIGORAȘ‐ICHIM

    2015-12-01

    Full Text Available The importance that each company must grant to the strategic sources of information generates our concern for analysis of the interim financial reporting. In every enterprise, there are doubts on the usefulness of interim financial reports, given the following elements: the necessary time for their preparation (relatively long, their restricted character and the resources necessary to establish them. Finding a common solution to these problems and, implicitly, increasing the interest for interim financial reporting, can help to increase the economic performance of the company, either by reducing the unnecessary costs related to time, or by increasing communication and transparency with third parties. An appropriate management can act early in the direction of counteracting the negative effects in their company or prevention of any commercial or production failures, the overall economic trends in that field and increasing productivity. Starting from these premises, we propose a research in order to capture the main aspects related to the mentioned issues.

  6. Accrual financial reporting in the Public Sector: Is it a reality?

    Directory of Open Access Journals (Sweden)

    Isabel Brusca Alijarde

    2014-09-01

    Full Text Available Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrualbased financial information coexist. This may create problems for the full implementation of accrual financial statements. This paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrualbased financial figures are significantly different. The research findings show that there is a high correlation between the current budgetary result and the economic result and, therefore, that in practice the accrual principle has not been implemented effectively.

  7. COMPUTER MODELING OF FINANCIAL INFORMATION FOR BUSINESS PLANS (XBRL - EXTENSIBLE BUSINESS REPORTING LANGUAGE

    Directory of Open Access Journals (Sweden)

    Valeriu LUPU

    2017-06-01

    Full Text Available The quality of a manager's decision improves based on high quality financial statements, hence the need to find means to increase the quality of financial reporting, specifically to increase the quality of the assurance process. The ultimate aim is to reduce the skepticism of users of financial data and to use XBRL as Internet-based technology to enable electronic preparation and exchange of worldwide financial statements.

  8. Our Destiny - Better Financial Management and Stewardship: Organization of the Guide to the Department of the Army FY 1996 Annual Financial Report

    National Research Council Canada - National Science Library

    1997-01-01

    .... This guide focuses on financial and program management information from the FY 1996 Annual Financial Report for general funds, which was prepared by the Army and the Defense Finance and Accounting...

  9. Annual report and summary financial statement 1990-1991

    International Nuclear Information System (INIS)

    1992-01-01

    The 1990-1991 Annual Report for Scottish Hydro-Electric PLC includes their rotating territory in Scotland, details of the Board of Directors, the Chairman's Statement, the chief Executive's Review of Operations, a summary profit and loss account, a summary balance sheet and a summary financial statement. (UK)

  10. The influence of reporting standards and inter-firm relationships on financial reporting

    OpenAIRE

    Leung, P.Y.E.

    2013-01-01

    Abstract: Accounting information is vital for many aspects in business and numerous parties rely on reported information for a variety of purposes. Understanding how factors in a firm’s environment, such as standard setting, inter-firm relationships, managerial incentives and capital providers, influence the quality of this information is therefore crucial. This thesis focuses on two such factors, namely international financial reporting standards (IFRS) and inter-firm relationships. Chapter ...

  11. DETERMINANT FACTORS OF FINANCIAL REPORTING QUALITY AND ECONOMIC CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Zaenal Fanani

    2017-03-01

    Full Text Available The aim of this research was to prove empirically the determining factors that influence the quality of financialreporting and the economic consequences, and there were influence differences of quality attributes of financialreporting to the economic consequences. The research samples were taken by purposive sampling so it obtained141 listed manufacturing businesses from 2001 to 2006. The research used four data analysis technique:auxiliary regression R2, confirmatory factor analysis, simple regression, and multiple regressions. The resultsshowed seven attributes, there were five attributes that gave contribution for financial reporting quality namelyaccrual quality, predictability, smoothness, relevance value, and conservatism while the persistence and timelinessgave small contribution. The five attributes were also different each other. From the thirteen determiningfactors, it showed nine factors that produced significant influences namely operation cycle, sales volatility,firm size, firm age, loss proportion, leverage, environmental risk, institutional ownership, market concentration,and auditor quality, while the other three, they were liquidity, managerial ownership, and investmentgrowth that were not significant. Testing results of economic consequences of quality of financial reportingshowed that the quality of factorial financial reporting influenced negatively and significantly toward informationasymmetry.

  12. 17 CFR 1.18 - Records for and relating to financial reporting and monthly computation by futures commission...

    Science.gov (United States)

    2010-04-01

    ... financial reporting and monthly computation by futures commission merchants and introducing brokers. 1.18... UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and Related Reporting Requirements § 1.18 Records for and relating to financial reporting and monthly computation by futures commission merchants and...

  13. Bankruptcy of the company as a consequence of manipulative financial reporting

    Directory of Open Access Journals (Sweden)

    Bešlić Dragana

    2013-01-01

    Full Text Available Business of companies in terms of financial instability and market uncertainty can lead to a significant increase in bankruptcy risk and the risk of financial statements manipulation. A creative accounting practice has led many companies in the world to bankruptcy. Creative accounting means all accounting practices that deliberately deviate from the standardized ones, in order for the external users to be presented with the desired, not the actual yield and the financial strength of the company. Numerous corporate accounting scandals were the cause for initiatives to strengthen the protection of shareholders and all other interested users of financial statements (investors, creditors, tax authorities, etc. from manipulative financial reporting in countries around the world. In such circumstances, responsibility for the detection and prevention of possible manipulation with the data presented in the financial statements have: external and forensic audit, internal control and management of the company, accountants - forensics and state.

  14. EDF Energies Nouvelles. Financial report at June 30, 2011

    International Nuclear Information System (INIS)

    2011-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's half-year financial report for 2011. It contains a half-year activity report, the consolidated financial statements at June 30, 2011 and the report drafted by the Statutory Auditors

  15. 78 FR 46177 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Science.gov (United States)

    2013-07-30

    ...-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric Storage... Financial Reporting for New Electric Storage Technologies, Notice of Proposed Rulemaking, FERC Stats. & Regs... Commission 18 CFR Parts 35 and 101 Third-Party Provision of Ancillary Services; Accounting and Financial...

  16. Environmental performance and financial report integrity: challenges for the mining sector in Indonesia

    Science.gov (United States)

    Mayangsari, S.

    2018-01-01

    This study investigates the influence of environmental performance on the financial report integrity. The statistics used were primary data from interviews with senior members of the mining sector regarding environmental issues, as well as secondary data using Financial Report 2016. The samples were listed mining companies with semester data. Questionnaires were used to measure their perceptions of the challenges concerning climate change faced by the mining sector. The results of this research show that regulatory interventions will be critical to environmental issues. This study employed KLD as a proxy for environmental performance, correlated with other variables regarding the integrity of disclosure. The outcome indicates that environmental issues will increase the integrity of financial reports.

  17. Reporting of the FY 1999 Military Retirement Health Benefits Liability in the DOD Financial Statements

    National Research Council Canada - National Science Library

    2000-01-01

    ... annual audited financial statements. The FY 1999 DoD Agency-Wide financial statements included the financial statements of a reporting entity entitled "Other Defense Organizations-General Funds...

  18. Convergences and Divergences between Financial Reporting Systems of Romania and Spain

    Directory of Open Access Journals (Sweden)

    Laptes R.

    2014-12-01

    Full Text Available The main objective of this paper is to perform a comparative study regarding the theory and practice of financial statements in Romania and Spain. To achieve this goal, we performed a documentary research of the main papers of this area and of the applicable accounting regulations from Romania and Spain, research that allowed us to identify convergences and divergences about financial statements in both countries. The main conclusion of this study is that, while Romania experiences improving its financial reporting system by conformism, respectively by assigning through legislation forms adapted to European accounting regulations, Spain chooses a flexible development, trying to realize a complete presentation of the accounting information published in the annual financial statements.

  19. Differences in Students' Reading Comprehension of International Financial Reporting Standards: A South African Case

    Science.gov (United States)

    Coetzee, Stephen A.; Janse van Rensburg, Cecile; Schmulian, Astrid

    2016-01-01

    This study explores differences in students' reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the…

  20. Using Internet Resources in Teaching Financial Reporting and Analysis of Multinational Enterprises.

    Science.gov (United States)

    Agami, Abdel M.

    2003-01-01

    Provides some sources of corporate financial information on the Internet and illustrates how to use these resources in teaching international business and, more specifically, financial reporting and analysis of multinational enterprises. Points out some of the advantages and limitations of these resources. (EV)

  1. Financial reporting by small and medium enterprises in Thailand

    OpenAIRE

    Ploybut, Sutthirat

    2012-01-01

    The increasing complexity of financial reporting requirements, especially accounting standards, leads many countries to consider moving to simpler reporting requirements for small and medium enterprises (SMEs) in order to reduce reporting burdens. In response to such concern, the International Accounting Standards Board (IASB) also released the IFRS for SMEs, an international accounting standard intended for SMEs worldwide. In Thailand, SMEs are required by law to prepare and publish general ...

  2. International financial reporting standards and foreign ownership in ...

    African Journals Online (AJOL)

    Previous literature suggests that the adoption of International Financial Reporting Standards (IFRS) can facilitate cross-border capital flows, as it results in an increase in market liquidity and comparability benefits. Using foreign ownership levels in South African listed companies during the period 2003 to 2007, we test ...

  3. Struggling with a depression diagnosis

    DEFF Research Database (Denmark)

    Rønberg, Mette

    2017-01-01

    In this article, I explore how an adult experiences and negotiates the process of being diagnosed with depression, and how she struggles to learn to live under this particular diagnostic descrip- tion. It is based on two interviews with one informant, Bridget, being part of a larger ethnograph- ic...... eldwork in Denmark among adults diagnosed with depression. Psychiatric diagnoses are the most common categories used when su ering and life problems are to be understood, interpret- ed, and acted upon in Denmark. Bridget’s story is a case in which resistance against, and ongoing negotiations...... and complicated struggles with, a psychiatric diagnosis stand out, as she continu- ously struggles to articulate an oppositional stance to the dominant diagnostic categories. The negotiations take place in a complex network where medical authorities, the workplace and the diagnostic cultures play a crucial part...

  4. 77 FR 40413 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Science.gov (United States)

    2012-07-09

    ... Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies AGENCY: Federal... Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies, 135 FERC ] 61... Commission 18 CFR Parts 35, 37, and 101 Third-Party Provision of Ancillary Services; Accounting and Financial...

  5. The quality of financial reporting in China: An examination from an accounting restatement perspective

    Directory of Open Access Journals (Sweden)

    Xia Wang

    2011-12-01

    Full Text Available This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005. Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival, rather than to support refinancing goals. Such poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is state-controlled, with diffused ownership and a relatively low proportion of shares held by institutional investors. Furthermore, we find the market to be relatively insensitive to such admissions. Investors’ reactions capture only the earnings information of the current reported year, rather than also reflecting the concurrently revealed correction of past financial reporting. However, the equity market does not completely ignore the earnings information. Investors’ reliance on earnings is merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value; providing poor-quality financial information bears little cost because various market mechanisms fail to deter such behavior. Nevertheless, regulators’ ongoing efforts to enhance the quality of financial information and disclosure among listed firms are still fruitful. The frequency of restatements decreased over our sample period, which reinforces the current regulatory prospects and strategies for further improving China’s capital markets.

  6. The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (gri Based Environmental Disclosure

    Directory of Open Access Journals (Sweden)

    - Frendy

    2011-06-01

    The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public.

  7. The convergence between self-reports and observer ratings of financial skills and direct assessment of financial capabilities in patients with schizophrenia: more detail is not always better.

    Science.gov (United States)

    Harvey, Philip D; Stone, Laura; Lowenstein, David; Czaja, Sara J; Heaton, Robert K; Twamley, Elizabeth W; Patterson, Thomas L

    2013-06-01

    Despite multiple lines of evidence suggesting that people with schizophrenia tend to overestimate their ability to perform everyday tasks such as money management, self-report methods are still widely used to assess functioning. In today's technology driven financial world patients are faced with increasingly complex financial management tasks. To meet these challenges adequate financial skills are required. Thus, accurate assessments of these abilities are critical to decisions regarding a patient's need for support such as a financial trustee. As part of the larger VALERO study, 195 patients with schizophrenia were asked to self-report their everyday financial skills (five common financial tasks) with the Independent Living Skills Survey (ILSS). They were also assessed with performance-based measures of neuro-cognition and functional capacity with a focus on financial skills. In addition, a friend, relative, or clinician informant was interviewed with the ILSS and a best estimate rating of functioning was generated. Scores on the performance-based measures of financial skills and neuropsychological tests were uncorrelated with self-reported financial activities. Interviewer and all informant judgments of financial abilities were also minimally correlated with performance on functional skill tests. Discrete financial skills appear to be challenging for clinicians to rate with accuracy without the use of direct assessments. Direct assessment of financial skills seems prudent when making determinations about the need for guardianship or other financial supervision. Copyright © 2013 Elsevier B.V. All rights reserved.

  8. CEA - 2011 annual report, 2011 financial statement

    International Nuclear Information System (INIS)

    2012-06-01

    The first report, available both in French and English, presents the different current programs: low carbon energies and associated fundamental researches, global defence and safety and associated researches, information technologies and associated researches, technologies for health and associated fundamental researches, very large research infrastructures and associated fundamental researches. It then addresses the CEA openness: assessment, teaching and training, research valorisation, awards, and the support to various programs: steering activity by the CEA, human resources, international relationships, communication, risk management, information systems. The last part describes the CEA organisation. The second report presents the different financial and accounting data and tables

  9. XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations

    Directory of Open Access Journals (Sweden)

    Mihaela Enachi

    2010-12-01

    Full Text Available The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to optimal fructify the benefits of an efficient and effective communication. Thus, a current concern of the specialists is to develop a universal language for financial reporting, the best achievement to date being represented by the XBRL (eXtensible Business Reporting Language.

  10. Internet Financial Reporting: the Case of Philippine Banks

    OpenAIRE

    Briones, Jesus P; Cabrera, Doringer P

    2016-01-01

    The purpose of this research is to evaluate the extent of internet financial reporting (IFR) of Philippine banks. Used as samples were top commercial banks and thrift banks operating in the country considering their total assets as of March, 2012 as published by the Bangko Sentral ng Pilipinas in its website. Fina...

  11. Report: AUDIT OF EPA’S FISCAL 2000 FINANCIAL STATEMENTS

    Science.gov (United States)

    Report #2001-1-00107, Feb 28, 2001. We did not identify any material inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

  12. Financial Reporting of Government Property in the Custody of Contractors

    National Research Council Canada - National Science Library

    1997-01-01

    ... of the Military Departments and Defense agencies. We also assessed management controls affecting the financial reporting of Government property, and we assessed compliance with applicable laws and regulations...

  13. EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT

    OpenAIRE

    NICHITA Mirela; GAJEVSZKY Andra

    2015-01-01

    The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions. At international level, the accounting is standardized by IASB (former IASC) which elaborate financial reporting standards (known as IAS / IFRS) in order to improve the quality and transparency of reporting. The changes in business environment (globalization, mergers and a...

  14. CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    I. Derun

    2015-10-01

    Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.

  15. How business reporting changed during the financial crisis

    DEFF Research Database (Denmark)

    K. Muheki, Mark; Lueg, Klarissa; Lueg, Rainer

    2014-01-01

    have substantially changed their business reporting due to new regulations, the unfavorable economic situation, as well as strategic challenges like a loss in customer satisfaction. We thus conclude that business reporting can be seen—at least temporarily—as a tool for crisis communication. We document......Challenging times, such as the recent financial crisis, appear to cause organizations to change their business reporting. Yet, there is not much evidence how changes in business reporting were enacted by banks and there is only little discussion about to what extent this can be seen and assessed...... our findings along the four perspectives the banks use for their business reporting and that reflect the banks’ main stakeholders: shareholders, customers, employees, and the community....

  16. Report on the behalf of the Foreign Affairs, Defense and Armed Forces Commission on the bill project, adopted by the National Assembly, related to the struggle against the proliferation of arms of massive destruction and their vectors

    International Nuclear Information System (INIS)

    2011-01-01

    This report recalls the origins of the bill project which is the implementation of the UN Security Council resolution 1540, the aim of which was to promote the setting up of efficient tools to struggle against proliferation. The bill project aims at updating and reinforcing the existing law arsenal. The report also contains remarks made by the Commission. The bill project addresses several issues: the struggle against proliferation of arms of massive destruction (nuclear weapons, nuclear materials, biological weapons, and chemical weapons), the struggle against proliferation of vectors of arms of massive destruction, double-use goods, the use of these weapons and vectors in acts of terrorism

  17. The Division III Financial Aid Reporting Process: Findings and Review Results, 2005-06 through 2008-09

    Science.gov (United States)

    National Collegiate Athletic Association (NJ1), 2009

    2009-01-01

    This report marks the completion of the 2008-09 reporting cycle and the fourth year of the Division III Financial Aid Reporting Program. The report examines findings for all reporting institutions from each of the four reporting cycles, and details the outcomes of the Division III Financial Aid Committee's 2008-09 review process. Four calculations…

  18. Environmental issues and financial reporting trends: A survey in the chemical and oil & gas industries

    OpenAIRE

    Salomone, Roberta; Galluccio, Giulia

    2001-01-01

    As environmental performance is increasingly seen to have an influence over financial performance and financial risk assessment, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders. Given this pressure there is a definite trend among leading companies to report their environmental performances within the financial statements, but the way companies disclose environmental-related inform...

  19. Quarterly Financial Report for the period ending 31 December 2014

    International Development Research Centre (IDRC) Digital Library (Canada)

    Office 2004 Test Drive User

    2014-12-31

    Dec 31, 2014 ... This Management's Discussion and Analysis (MD&A) provides a narrative ..... International Accounting Standard 34 (Interim Financial Reporting) and the Standard on ... Cost of operations before Parliamentary appropriation.

  20. Agencies Need Improved Financial Data Reporting for Private Security Contractors

    National Research Council Canada - National Science Library

    Warren, David R; Bianco, Michael A; Nasser, Waheed; Kusman, Richard R; Shafer, James; Venner, Jason; Walls, Lovell Q; Wright, Samson J

    2008-01-01

    .... The objective of this report was to determine the extent to which federal agencies have systematically captured financial data for private security services in Iraq since 2003, and to identify...

  1. State of Hawaii Department of Education Financial Report, July 1, 2003-June 30, 2004.

    Science.gov (United States)

    State of Hawaii Department of Education, 2005

    2005-01-01

    This annual financial report of the Department of Education is prepared each year to inform interested persons of the total cost of public education in the state of Hawaii. The financial report provides both Operating and Capital Improvement Project fund information that is useful in presenting our educational system financing, expenditures and…

  2. Market Reaction to the Adoption of International Financial Reporting Standard in Indonesia

    Directory of Open Access Journals (Sweden)

    Yen Sun

    2014-11-01

    Full Text Available The aim of the study is to analyze the market’s reaction on the adoption of International Financial Reporting Standard (IFRS in Indonesia. Investor reaction will be perceived by the existence of abnormal return as well as the difference of trading volume. The analysis tool used is One-sample test to assess the existence of abnormal return and Paired Sample T-test to observe the difference trading volume 3 days before and after the announcement of financial report. The sample was constituted by 31 Indonesian companies randomly selected listed on LQ45 and have been impacted by the adoption of IFRS since 2011. The result shows that there is no abnormal return 3 days before and after the announcement of financial report. However, there is abnormal return on the day of announcement. Trading volume shows there is no market reaction to the IFRS adoption 3 days before and after the announcement.

  3. Report: Fiscal Years 2016 and 2015 Financial Statements for the Pesticide Registration Fund

    Science.gov (United States)

    Report #17-F-0365, August 14, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.

  4. Report: Fiscal Years 2015 and 2014 Financial Statements for the Pesticide Registration Fund

    Science.gov (United States)

    Report #17-F-0315, July 10, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.

  5. Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.4 Financial Sector - Insurance

    OpenAIRE

    World Bank

    2017-01-01

    The purpose of this report is to gain an understanding of the financial reporting requirements for insurance companies in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. Unless otherwise stated, the term insurance company refers to both insurance and reinsurance companies. There are also questions in relation to the monitoring and enforce...

  6. Financial Statement Audit Report of Isothermal Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Isothermal Community College financial statement audit for the fiscal year ending on June 30, 1998. Isothermal Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  7. Financial Statement Audit Report of Rockingham Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Rockingham Community College financial statement audit for the fiscal year ending on June 30, 1998. Rockingham Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  8. 39 CFR 3.6 - Information furnished to Board-financial and operating reports.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Information furnished to Board-financial and operating reports. 3.6 Section 3.6 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE BOARD OF GOVERNORS (ARTICLE III) § 3.6 Information furnished to Board—financial...

  9. Young women struggling for an identity.

    Science.gov (United States)

    Dickerson, Victoria C

    2004-09-01

    In this article, I propose that many young women in today's world are facing an intense internal struggle to find their identity, and that this struggle is an effect of what they experience as enormous pressure to achieve certain goals. My belief is that, in the contemporary atmosphere of postfeminism in which women seemingly have many more options, the young adult woman experiences these options as expectations. The effect of these demands is an enormous self-doubt where women feel worthless, unimportant, and often unable to go forward in their lives. This article focuses on the stories of 3 young women and their struggles: a 25-year-old White middle-class woman whose obsessive longing to find the "right" man leads to eating difficulties; a 23-year-old lesbian, also White, who is just graduating from college and believes that she is terminally depressed; and a 29-year-old Chinese American woman who has fought anxiety and chronic fatigue for most of her adult life. How they find their way clearly exemplifies both the struggle and the road to success--overcoming self-doubt and challenging the expectations that create the conditions for it.

  10. The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market

    OpenAIRE

    Turel, Asli

    2010-01-01

    The development of the internet as a global medium has significantly impacted financial reporting environment of the companies. Recently, companies have started reporting their financial results and other information relating to business on their web pages. The internet offers the facility to provide all interested groups with information to make well-informed, timely investment decision thus reducing the information advantages of institutional investors and information intermediaries. This s...

  11. Report: Fiscal Years 2014 and 2013 Financial Statements for the Pesticide Registration Fund

    Science.gov (United States)

    Report #16-F-0323, Sept 22, 2016. Due to the material weakness in internal controls noted, EPA cannot provide reasonable assurance that financial data provided for the PRIA Fund for FY 2014 accurately reflect the agency’s financial activities and balances.

  12. Change Makers: The Struggle for Consumer Rights.

    Science.gov (United States)

    Nelson, Helen E.; And Others

    1995-01-01

    "Video Documentary Project: A Brief History" (Nelson, Clark) describes "Change Makers: The Struggle for Consumer Rights," a documentary that tells stories of ordinary people who participated in the struggle to obtain fairness in the marketplace. "An Appraisal" (Mayer) offers a review of the film. (JOW)

  13. 76 FR 23859 - Financial Management Service Proposed Collection of Information: CMIA Annual Report and Direct...

    Science.gov (United States)

    2011-04-28

    ... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service Proposed Collection of Information: CMIA Annual Report and Direct Cost Claims AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of...

  14. Areva - Updated Reference Document 2015 Including the 2016 half-year financial report

    International Nuclear Information System (INIS)

    2016-01-01

    Areva supplies high added-value products and services to support the operation of the global nuclear fleet. The company is present throughout the entire nuclear cycle, from uranium mining to used fuel recycling, including nuclear reactor design and operating services. Areva is recognized by utilities around the world for its expertise, its skills in cutting-edge technologies and its dedication to the highest level of safety. Areva's 40,000 employees are helping build tomorrow's energy model: supplying ever safer, cleaner and more economical energy to the greatest number of people. This Reference Document contains information on Areva's objectives, prospects and development strategies. It contains estimates of the markets, market shares and competitive position of Areva. Contents: 1 - Persons responsible; 2 - Information on operations and recent events (Overview of the Group's operations, Simplified organization chart of the Group, Implementation of the Group's strategic roadmap and Restructuring Plan, Deployment of the performance plan, Other significant transactions since the filing of the Reference Document, Review of third quarter 2016 operations, Press releases); 3 - Financial information (2016 Half-year financial report, Statutory auditors' report on the half-year financial information for the period January 1 to June 30, 2016, Unaudited consolidated pro-forma financial information, Statutory auditors' report on the pro-forma financial information); 4 - Risk factors (Risks related to the Restructuring Plan, Legal risks, Industrial and environmental risks, Operational risks, Liquidity and market risks); 5 - Cash and capital resources (Financial outlook, 12-month liquidity); 6 - Governance; 7 - Workforce - jobs (Voluntary departure plan and change in the Group's workforce, Signature of a memorandum of understanding ensuring the stability of labor agreements, Reorganization and refinancing of the Group); 8 - Share

  15. Reconciling Global Financial Reporting With Domestic Taxation

    OpenAIRE

    Bokulic, Caitlin; Henry, Erin; Plesko, George A.

    2012-01-01

    This paper presents a new reconciliation of financial to taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the financial statement income of a firm’s consolidated financial statement entities to the financial statement income of a firm’s tax return entities on a worldwide, domestic, and foreign income basis. This analysis highlights the relation between these various measures of corporate income to better understand...

  16. FY16 Analysis report: Financial systems dependency on communications

    Energy Technology Data Exchange (ETDEWEB)

    Beyeler, Walter E.

    2017-03-01

    Within the Department of Homeland Security (DHS), the Office of Cyber and Infrastructure Analysis (OCIA)'s National Infrastructure Simulation and Analysis Center (NISAC) develops capabilities to support the DHS mission and the resilience of the Nation’s critical infrastructure. At Sandia National Laboratories, under DHS/OCIA direction, NISAC is developing models of financial sector dependence on communications. This capability is designed to improve DHS's ability to assess potential impacts of communication disruptions to major financial services and the effectiveness of possible mitigations. This report summarizes findings and recommendations from the application of that capability as part of the FY2016 NISAC program plan.

  17. Report: State of Washington Water Pollution Control State Revolving Fund Financial Statements with Independent Auditor's Report, June 30, 2003

    Science.gov (United States)

    Report #2004-1-00067, May 26, 2004. The financial statements referred to in the first paragraph present fairly the financial position of the Washington Department of Ecology Water Pollution Control State Revolving Fund as of June 30, 2003.

  18. KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN INTERNET FINANCIAL AND SUSTAINABILITY REPORTING

    Directory of Open Access Journals (Sweden)

    Indri Kartika

    2017-03-01

    Full Text Available The information technological development had facilitated companies to provide and spread informationaround the world. Through websites for an example, a company could present financial and non-financialreports which ensured the stakeholders based on the going concern status of the company. This researchexamined company characteristics as the internet financial and the sustainability reporting (IFSR determinants.The research applied non-financial company populations which had website facilities and were listed inIndonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies.The analytical data method used in this research was a multiple-regression, of which the degree of significancewas 5%. The research result showed that size, profitability, and auditor influenced significantly and positivelytoward IFSR. While, the external ownership structure and listing age of companies influenced significantlyand negatively toward IFSR. On the other hand, leverage and types of industry and listing age ofcompanies had negative influences but not really significant towards IFSR.

  19. 2013 Membership Profile of the Financial Therapy Association: A Strategic Planning Report

    Directory of Open Access Journals (Sweden)

    Sarah Asebedo

    2014-03-01

    Full Text Available A second profile of the Financial Therapy Association (FTA membership was conducted to continue the development of financial therapy as a new area of practice and study. The FTA was established in 2010 as an effort to bring together practitioners and researchers from diverse disciplines to share in a common vision of financial therapy. This profile report depicts the demographic profile (e.g., age, education, gender, occupation, income and perspectives of members who participated in the survey commissioned by the FTA Strategic Planning Committee in 2013. The results of the membership profile survey highlight the future directions of and the challenges facing the FTA and the emerging area of financial therapy.

  20. The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting

    OpenAIRE

    Kluever, Izette

    2012-01-01

    The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research integrates the concepts of fair value and usefulness in order to ascertain the extent to which fair value is deemed useful. The literature tends to group financial reporting stakeholders into distinct groups...

  1. Industry sponsorship and financial conflict of interest in the reporting of clinical trials in psychiatry.

    Science.gov (United States)

    Perlis, Roy H; Perlis, Clifford S; Wu, Yelena; Hwang, Cindy; Joseph, Megan; Nierenberg, Andrew A

    2005-10-01

    Financial conflict of interest has been reported to be prevalent in clinical trials in general medicine and associated with a greater likelihood of reporting results favorable to the intervention being studied. The extent and implications of industry sponsorship and financial conflict of interest in psychiatric clinical trials have not been investigated, to the authors' knowledge. The authors examined funding source and author financial conflict of interest in all clinical trials published in the American Journal of Psychiatry, the Archives of General Psychiatry, the Journal of Clinical Psychopharmacology, and the Journal of Clinical Psychiatry between 2001 and 2003. Among 397 clinical trials identified, 239 (60%) reported receiving funding from a pharmaceutical company or other interested party, and 187 studies (47%) included at least one author with a reported financial conflict of interest. Among the 162 randomized, double-blind, placebo-controlled studies examined, those that reported conflict of interest were 4.9 times more likely to report positive results; this association was significant only among the subset of pharmaceutical industry-funded studies. Author conflict of interest appears to be prevalent among psychiatric clinical trials and to be associated with a greater likelihood of reporting a drug to be superior to placebo.

  2. Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

    Directory of Open Access Journals (Sweden)

    Herbei Ioana

    2015-05-01

    Full Text Available In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards, taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood

  3. Transparency of the Non-Financial Reports in the Republic of Slovenia

    Directory of Open Access Journals (Sweden)

    Danila Djokić

    2015-12-01

    Full Text Available Corporate governance of public companies in the Republic of Slovenia (RS has been developing for the last 25 years. Short historical development of this field requires permanent monitoring. Practical implementation and performance of corporate governance (CG principles in the business practices of public companies in Slovenia should be followed and non-financial information should be analysed. We are interested in how CG principles are reflected and implemented in the acts and reports of public companies in the RS, especially in terms of socially responsible and sustainable development of strategic goals. Legal acts and reports of public companies in the first and standard quotation of the Ljubljana Stock Exchange were scrutinized to analyse the transparency and quality of non-financial reporting, and consequently, the quality of corporate governance in Slovenia.

  4. Quarterly Financial Report for the period ending 30 September 2015

    International Development Research Centre (IDRC) Digital Library (Canada)

    Office 2004 Test Drive User

    2015-09-30

    Sep 30, 2015 ... This Management's Discussion and Analysis (MD&A) provides a narrative .... 8 | QUARTERLY FINANCIAL REPORT FOR THE PERIOD 1 JULY TO 30 ... The internally restricted equity for special programs and operational ...

  5. Financial Statement Audit Report of Halifax Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Halifax Community College financial statement audit for the fiscal year ending on June 30, 1998. Halifax Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  6. Financial Statement Audit Report of Pamlico Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Pamlico Community College financial statement audit for the fiscal year ending on June 30, 1998. Pamlico Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  7. Financial Statement Audit Report of Randolph Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Randolph Community College financial statement audit for the fiscal year ending on June 30, 1998. Randolph Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  8. E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL

    Science.gov (United States)

    Long, Margaret J.

    2013-01-01

    Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are…

  9. Self-reported depression and perceived financial burden among long-term rectal cancer survivors.

    Science.gov (United States)

    Chongpison, Yuda; Hornbrook, Mark C; Harris, Robin B; Herrinton, Lisa J; Gerald, Joe K; Grant, Marcia; Bulkley, Joanna E; Wendel, Christopher S; Krouse, Robert S

    2016-11-01

    Types of surgery for rectal cancer (RC), including permanent ostomy (PO) or temporary ostomy followed by anastomosis (TO) or initial anastomosis (AN), can affect psychological and financial well-being during active treatment. However, these relationships have not been well studied among long-term survivors (≥5 years post-diagnosis). A mailed survey with 576 long-term RC survivors who were members of Kaiser Permanente was conducted in 2010-2011. Prevalence of current depression was ascertained using a score of ≤45.6 on the Short Form-12 version 2 mental component summary. Perceived financial burden was assessed using a Likert scale ranging from 0 (none) to 10 (severe). Regression analyses were used to measure associations after adjustment for covariates. The overall prevalence of depression was 24% among RC survivors with the highest prevalence among those with a history of PO (31%). The adjusted odds of depression among TO and AN survivors were lower than that among PO survivors, 0.42 (CI 95% 0.20-0.89) and 0.59 (CI 95% 0.37-0.93), respectively. Twenty-two percent perceived moderate-to-high current financial burden (≥4 points). PO survivors also reported higher mean financial burden than AN survivors (2.6 vs. 1.6, respectively; p = 0.002), but perceived burden comparably to TO survivors (2.3). Self-reported depression was associated with higher perceived financial burden (p reported frequently among these long-term RC survivors, particularly among PO survivors. Depression was associated with greater perception of financial burden. Screening for depression and assessing financial well-being might improve care among long-term RC survivors.Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.

  10. Comments on the Objective of Financial Reporting in the Proposed New Conceptual Framework

    OpenAIRE

    Przemysław KABALSKI

    2009-01-01

    This paper aims to present the first section of the proposed (by International Accounting Standards Board and Financial Accounting Standards Board) new conceptual framework dealing with the objectives of financial reporting. The author presents and explains the proposed solutions. He places them in a broader context, which facilitates their understanding, critical analysis and forming of an opinion. This paper seeks to contribute to the discussion on the new conceptual framework for financial...

  11. Financial Management: DoD Process for Reporting Contingent Legal Liabilities

    National Research Council Canada - National Science Library

    Granetto, Paul J; Marsh, Patricia A; Peek, Marvin L; Brittingham, Scott S; Baidridge, Denise E; Egu, Charles O; Schenck, Kristy M; Adams, Carl L; Reiser, Cheri L

    2006-01-01

    ... contingent liabilities should read this report. It identifies areas where DoD and its Components have not fully complied with Federal financial accounting standards and are not consistent in computing and disclosing contingent legal liabilities...

  12. ACCOUNTING AND FINANCIAL REPORTS IN THE FUNCTION OF CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Jugoslav Aničić

    2017-04-01

    Full Text Available Market economy development is highly dependent upon accounting data reliability and financial report quality because the investors decide more easily on investments in the market which had earned trust and safety in the previous period. Big financial scandals from the beginning of the 21st century and still actual financial crisis at the global level have especially contributed to that. The information prepared on the basis of high quality, transparent and comparable international standards considerably reduce investment risks as well as the cost of raising capital. On the other hand, the management of a large number of companies is focused on the creation of short-term personal benefits as opposed to the investors primarily interested in company survival and growth, that is, long-term goals. Information asymmetry is often present in the financial markets, and its damaging results, as a rule, are borne by shareholders and other stakeholders of the company. Corporate governance depends on legal, regulative and institutional environment, and it should balance the interests of the shareholders, capital owners, managers as well as company business managers.

  13. A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

    Science.gov (United States)

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.

    2012-01-01

    Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

  14. Revising The Standards For Financial Reporting In Ghana | Appiah ...

    African Journals Online (AJOL)

    The need to strengthen financial reporting through standard setting in Ghana has been examined. The roles of the Institute of Chartered Accountants (Ghana) and Ghana National Accounting Standards Board were found not to be addressing the revision and updating of the standards, and bringing the procedures and ...

  15. Alaska Power Administration combined financial statements, schedules and supplemental reports, September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-01

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Alaska Power Administration`s (Alaska) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 combined statements of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The auditors` report on Alaska`s internal control structure disclosed no reportable conditions that could have a material effect on the financial statements. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements, as noted in the internal control report. The auditor`s report on compliance with laws and regulations disclosed no instances of noncompliance by Alaska.

  16. Decision Usefulness Approach to Financial Reporting: A Case for Malaysian Inland Revenue Board

    OpenAIRE

    Kabiru Isa Dandago

    2013-01-01

    This paper aims at determining whether or not financial reporting of companies in Malaysia provides useful information to Inland Revenue Board for income tax determination. The respondents in this study were staff of the Inland Revenue Board, Jalan Duta, Kuala Lumpur, and, for the purpose of the study, copies of questionnaire were distributed to them to illicit their responses. The data collected were analyzed, using SPSS. Most of the respondents are satisfied that companies’ financial report...

  17. Practicum Training for Teachers of Struggling Readers

    Science.gov (United States)

    Morris, Darrell

    2011-01-01

    Teachers who work with struggling beginning readers need a supervised training experience that leads them to understand both how reading ability develops and how to adapt instruction to meet the needs of individual children. The practicum, in which a teacher works with one struggling reader under the supervision of an experienced and expert…

  18. Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.3 Financial Sector - Banking

    OpenAIRE

    World Bank

    2017-01-01

    The purpose of this report is to gain an understanding of the financial reporting requirements for the banks in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. The term bank in this assessment is used to refer to institutions authorized to receive deposits and to lend money as defined by the legal framework in the jurisdiction. There are also ...

  19. THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS

    Directory of Open Access Journals (Sweden)

    BOBITAN ROXANA-IOANA

    2017-06-01

    Full Text Available Reporting is a part of the life of companies, an essential business management tool. In a free market system, in order to make rational rational and informed decisions, the organisations must provide information as per stakeholders need. The disclosure must be public, accurate, timely, understandable, complete and objective. Annual reports are used by the companies in order to communicate information your stakeholders. These reports contain information specified by the relevant company’s legislation, most often based on financial information which cannot to provide sufficient information to potential investors in order to make a correct investment decision. Because shareholders want clearer information and “right to know” takes precedence over risk to the corporation, cost and inconvenience, a new form of corporate reporting is emerging to overcome the limitations of today’s reporting model. A new form of corporate reporting is emerging to assist organisations to tell their story. The next step in the journey is to incorporate key performance indicators and the forward-looking informations. The journey to better business reporting is continuing with new directive adopted The EU Parliament. The aim of this discussion paper is to describe this new directive, European Directive 2014/95/EU on disclosure of non-financial and diversity information in order to ensure that large public interest entities in Europe provide a comprehensive and meaningful view of their position and performance, its scope of application and also analyses the likely impact of the Directive, what should be disclosed according this.

  20. Report from the commission about the industrial and financial project of EdF

    International Nuclear Information System (INIS)

    2004-01-01

    This report takes stock of the work carried out by the commission appointed by the French ministry of economy, finances and industry about the industrial and financial project of Electricite de France (EdF) in the framework of the liberalization of European energy markets. The report presents the conclusions of the commission about EdF's position in the new competition context, about the financial position of the group and about the foreseeable strategic options and their consequences in terms of equity fund needs. 5 appendixes present: the evolution of electricity prices, EdF and the energy policy, the electricity market and the competition in Europe, the EdF group: presentation and main adaptation stakes, the financial situation of EdF group. (J.S.)

  1. IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience.

    OpenAIRE

    Palea, Vera

    2013-01-01

    This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial rep...

  2. Presenting practice financial information.

    Science.gov (United States)

    Webster, Lee Ann H

    2007-01-01

    Medical practice leadership teams, often consisting primarily of physicians with limited financial backgrounds, must make important business decisions and continuously monitor practice operations. In order to competently perform this duty, they need financial reports that are relevant and easy to understand. This article explores financial reporting and decision-making in a physician practice. It discusses reports and tools, such as ratios, graphs, and comparisons, that practices typically include in their reports. Because profitability and cash flow are often the most important financial considerations for physician practices, reports should generally focus on the impact of various activities and potential decisions upon these concerns. This article also provides communication tips for both those presenting practice financial information and those making the decisions. By communicating effectively, these leaders can best use financial information to improve decision-making and maximize financial performance.

  3. FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN SUKARELA INTERNET FINANCIAL AND SUSTAINABILITY REPORTING

    Directory of Open Access Journals (Sweden)

    Yulius Kurnia Susanto

    2017-03-01

    Full Text Available Internet Financial and Sustainability Reporting (IFSR was voluntary disclosure. With no specific regulationson IFSR, some companies disclosed its informations about financial, sustainability, products, etc at company’swebsite independenly. Its website could interest investor, creditor, and internet user to know more about thecompany. The objective of this research was to test and analyze the factors that affected the voluntary disclosureby IFSR Index. Firm size, return on equity, leverage, liquidity, company’s status, profitability, and outsideownership were the independent variables of this research. The samples of this research were 92 manufacturingcompanies listed at Indonesia Stock Exchange during 2008 till 2010 that had been selected by using purposivesampling method. The result of this research revealed that firm size and leverage influenced Internet Financialand Sustainability Reporting. Big companies had a good reporting information system and leaned to have theresources to produce more information.

  4. IRSN - Annual Report 2013. Financial Report 2013. Enhancing nuclear safety

    International Nuclear Information System (INIS)

    Schuler, Matthieu; Marchal, Valerie; Albert, Marc-Gerard; Aurelle, Jacques; Bigot, Marie-Pierre; Bruna, Giovanni; Charron, Sylvie; Clavelle, Stephanie; Cousinou, Patrick; Deschamps, Patrice; Delattre, Aleth; Demeillers, Didier; Dumas, Agnes; Franquard, Dominique; Laloi, Patrick; Lorthioir, Stephane; Monti, Pascale; Rollinger, Francois; Rouyer, Veronique; Rutschkovsky, Nathalie; Scott De Martinville, Edouard; Tharaud, Christine; Verpeaux, Jean-Luc; Jaunet, Camille; Hedouin, Jean-Christophe; Pascal-Heuze, Charlotte

    2014-03-01

    , Organization chart and Executive committee, Board of directors, Steering committee for the nuclear defense expertise division - CODEND composition, Scientific council, Ethics commission composition, Nuclear safety and radiation protection research policy committee - COR; 5 - Glossary; 6 - Financial report: management report, financial statements, appendix to the annual accounts

  5. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    Science.gov (United States)

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  6. 75 FR 57385 - Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers

    Science.gov (United States)

    2010-09-21

    ... attestation report of its registered public accounting firm on internal control over financial reporting in... definition of either an ``accelerated filer'' or a ``large accelerated filer'' under Exchange Act Rule 12b-2..., for both definitions, the issuer needs to have been subject to reporting requirements for at least...

  7. RTE - Activity and sustainable development report 2016 + Business report - Consolidated accounts

    International Nuclear Information System (INIS)

    2017-01-01

    This document gathers several reports. The first one is an activity report which proposes an overview of RTE activities by outlining the contribution to the improvement of territory, customer, and electric power system performance, the contribution to innovation in terms of energy and digital transition (for example, development of smart grids), and development perspectives in terms of use of open data, of development of partnerships, and of work organisation. The next report is a business report which gives and comments financial and legal information (discussion of various accounting aspects and elements), social information (employment, work organisation, social relationships, safety, health, life quality, training, equal opportunities), environmental information (general policy, circular economy, struggle against climate change and adaptation, protection and development of biodiversity), and societal information. The last part contains a table of consolidated accounts followed by a detailed discussion and comment of its content

  8. Hidden losses in financial reporting and the manner of hiding case Serbia: Part two

    Directory of Open Access Journals (Sweden)

    Kaluđerović Nenad

    2016-01-01

    Full Text Available There has always been a dilemma whether financial statements are a reflection of the real situation. When financial statements are subject to various conveniences in order to be presented according to the wish of the purchaser, it leads us to the dilemma when and how this happens. This thesis deals with the attempt to start to solve the dilemmas where and when manipulative actions in financial reporting occur. We have carried out researches on selected samples of money losing companies for the period from 2010 to 2013, on the example of financial indicators of the companies which operated in Serbia. Detection of manipulations by means of which loss is hidden in financial statements is very important for the state economy. Under these conditions, development of an adequate method in this area is limited with the international standards of financial reporting. Numerous qualitative and quantitative methods have been used for evaluation of the real and objective components of losses in order to reflect the level of losses in the economy much better. However, in our conditions, there is an universally accepted method which can foresee and evaluate all events and actions that detect hidden losses in financial statements. This thesis presents methods of evaluation (quantitative and qualitative data mining and how they may be applied in detection of hidden losses in financial statements, by trying to identify a combination of methods which satisfies real needs of a certain task best.

  9. A comparative study of financial data sources for critical access hospitals: audited financial statements, the Medicare cost report, and the Internal Revenue Service form 990.

    Science.gov (United States)

    Ozmeral, Alisha Bhadelia; Reiter, Kristin L; Holmes, George M; Pink, George H

    2012-01-01

    Medicare cost reports (MCR), Internal Revenue Service form 990s (IRS 990), and audited financial statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across the MCR, IRS 990, and AFS for a sample of nonprofit critical access hospitals (CAHs). Line items from AFS of 47 CAHs were compared to data reported in the hospitals' MCR and IRS 990s. Line items were based on 9 financial indicators commonly used to assess hospital financial performance. Of the indicators examined, the equity financing ratio most frequently matched between the 3 reports, while salaries and benefits to total expenses and debt service coverage were often different. Variances were driven by differences in individual account balances used to construct the ratios. Relative to AFS, cash was frequently lower on the IRS 990 while marketable securities and unrestricted investments were often higher. Other revenue and net income were consistently lower on the MCR and IRS 990, and depreciation was often higher on the MCR. The majority of total assets and fund balance (equity) values matched across the 3 reports, suggesting differences in classification among detailed accounts were more common than variances between the component totals (total assets, total liabilities, and fund balance). Health policy researchers should consider the impact of these variances on study results and consider ways to improve the availability and quality of financial accounting information. © 2012 National Rural Health Association.

  10. Disclosure of Non-Financial Information: Relevant to Financial Analysts?

    OpenAIRE

    ORENS, Raf; LYBAERT, Nadine

    2013-01-01

    The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms' financial performance and value. This literature review aims to report extant literature findings on the use of corporate non-financial information by sell-side financial analysts, the information intermediaries between corporate management and investors. Prior studies highlight that financial ana...

  11. Ohio Department of Transportation Financial & Statistical Report : Fiscal Year 2007

    Science.gov (United States)

    2007-01-01

    On behalf of the dedicated men and women of the Ohio Department of Transportation, I share with : you this Financial and Statistical Report for State Fiscal Year 2007, documenting the state and : federal dollars invested by ODOT into preserving, main...

  12. Financial Reporting on the Internet and the Practice of Croatian Joint Stock Companies Quotes on the Stock Exchanges

    Directory of Open Access Journals (Sweden)

    Ivica Pervan

    2005-06-01

    Full Text Available In the last ten years, the Internet and applications of it have been increasingly widely employed in modern business operations. In developed countries, the Internet is used with increasing frequency for financial reporting. And accordingly a large amount of academic research has been done into the area. Since no such research has yet been carried out in Croatia, it is a research area that is undoubtedly of interest. This investigation was carried out on a basic sample of 38 joint stock companies quoted on Croatian bourses, the shares of all of them being actively traded. The results showed that twenty of the companies made use of Internet financial reporting and eighteen had no such practice. Companies that use Internet financial reporting on the whole publish the annual reports together with the reports of their auditors. In addition, most of the companies use the PDF format for the reports that they publish. Empirical data show that the firms that use Internet financial reporting are on the whole larger and more profitable, and that their shares are more active on the bourses than the shares of companies that have no such reporting practice. Also established was a statistically significant propensity among financial institutions to use Internet reporting. Joint stock companies in the tourist sector were shown not to have a propensity for Internet financial reporting. Bearing in mind the expected growth of GDP, the growth of the capital market, with the constant growth in the number of Internet users, investment in financial reporting on the Internet could be a useful decision for joint stock companies that wish to enhance the transparency of their operations.

  13. SOCIAL BALANCE - SUMMARY DOCUMENT AND REPORTING ECONOMIC AND FINANCIAL

    Directory of Open Access Journals (Sweden)

    NĂSTASIE MIHAELA – ANDREEA

    2014-08-01

    Full Text Available General research area of this article is the annual social reports that have as main objective the good information of users of both the internal and external users of accounting information reported. In economic, financial reports along with reports of social attract itself an end, equally profitable and moral, individual and social welfare bringing. Social Balance is an instrument of human resource management information, retrospective summary that aims to satisfy the social information of employees and highlight the social resources of the economic entity and use, in order to know the case where the entity is economic profit or loss realized.

  14. Milestone and cost management financial reports for period ending September 30, 1995

    International Nuclear Information System (INIS)

    1995-01-01

    This report is a monthly summary for September 1995 for work performed by IIT Research Institute under DOE contract number DE-AC05-93OR22160. Financial data and milestones for September 1995 are included in the report

  15. Framework for Financial Ratio Analysis of Audited Federal Financial Reports

    Science.gov (United States)

    1999-12-01

    this period were conducted on the statistical validity of the ratio method in financial analysis. McDonald and Morris conducted a study on the... franchising operations, allowing them to lower costs and share administrative support services with other agencies. [Ref. 60:sec. 402-403] The GMRA also...Press, Washington, D.C., 1955). 21. McDonald , Bill and Morris, Michael H., "The Statistical Validity of the Ratio Method in Financial Analysis: An

  16. Internet Pornography Use, Perceived Addiction, and Religious/Spiritual Struggles.

    Science.gov (United States)

    Grubbs, Joshua B; Exline, Julie J; Pargament, Kenneth I; Volk, Fred; Lindberg, Matthew J

    2017-08-01

    Prior work has demonstrated that religious beliefs and moral attitudes are often related to sexual functioning. The present work sought to examine another possibility: Do sexual attitudes and behaviors have a relationship with religious and spiritual functioning? More specifically, do pornography use and perceived addiction to Internet pornography predict the experience of religious and spiritual struggle? It was expected that feelings of perceived addiction to Internet pornography would indeed predict such struggles, both cross-sectionally and over time, but that actual pornography use would not. To test these ideas, two studies were conducted using a sample of undergraduate students (N = 1519) and a sample of adult Internet users in the U.S. (N = 713). Cross-sectional analyses in both samples found that elements of perceived addiction were related to the experience of religious and spiritual struggle. Additionally, longitudinal analyses over a 1-year time span with a subset of undergraduates (N = 156) and a subset of adult web users (N = 366) revealed that perceived addiction to Internet pornography predicted unique variance in struggle over time, even when baseline levels of struggle and other related variables were held constant. Collectively, these findings identify perceived addiction to Internet pornography as a reliable predictor of religious and spiritual struggle.

  17. Corporate income tax and its impact on financial reporting

    OpenAIRE

    Krajčová, Lenka

    2010-01-01

    Thesis called "Corporate income tax and its impact on financial reporting" focuses on the problem of calculating the tax on corporate income of legal entity established for business purposes. The thesis deals with the issue of adjustment of profit in order to create the tax base and displays impact of this adjustment on due tax.

  18. Public trust: Struggle and regain

    International Nuclear Information System (INIS)

    Aoki, Tadao

    1999-01-01

    The after-effect of Monju and Tokai accidents has been much larger than expected. It struck PNC a fierce blow and the damage did not stop there but extended to the nuclear community at large. As a result, PNC was reformed into a new corporate, Japan Nuclear Cycle Development Institute (JNC). JNC has been given a new body but its mind must be cultivated so as to be able to regain public trust. This presentation summarizes the struggle to regain public trust in case of Monju. After five and a half years of construction work, Monju began pre-operation tests in May 1991, achieved initial criticality in April 1994 and the first connection to the grid in August 1995, and the accident occurs in December 1995. Until then, there was confidence, perhaps overconfidence, and it was taken for granted that the public was always in favour of 'nuclear'. The struggle to regain the public confidence involved: (1) Improvement of safety measures and emergency management; (2) Cultivation of a new corporate culture; (3) Open information; (4) Public communication (i.e. 'Door-to-door visit', 'Public meeting', 'Come-and-see', Weekly press conference. The struggle may continue for some time

  19. GASB 35: The New Financial Reporting Requirements for Public College and Universities.

    Science.gov (United States)

    Qayoumi, Mohammad H.

    2001-01-01

    Presents the basic financial reporting elements of the Governmental Accounting Standards Board (GASB-35) for public colleges and universities, including statements of net assets and cash flow reporting. The GASB-35's impact on facilities managers is discussed. (GR)

  20. Impact of the financial crisis on COPD burden: Greece as a case study

    Directory of Open Access Journals (Sweden)

    Ourania S. Kotsiou

    2018-01-01

    Full Text Available Poverty and low socioeconomic status have been associated with chronic obstructive pulmonary disease (COPD. The current financial crisis has forced millions back into poverty. Greece is one of the countries hit the hardest, and is in the middle of a deep ongoing collapse. There have been early reports stating the apparent effects of the Greek downturn on respiratory health. This review summarises the overall impact of the financial crisis on COPD burden throughout the period of economic downturn by analysing the case study of Greece. In all levels of the healthcare system, current economic restrictions have reduced the capacity to prevent, diagnose and treat COPD in parallel with current higher detection rates of COPD. Remarkably, expenditure on healthcare has been reduced by >25%, resulting in major healthcare equipment shortages. Lower wages (by up to 20% and higher co-payments of up to 25% of a drug's purchase price have led to patients struggling to afford inhaled medications. Treatment nonadherence has been reported, resulting in 11.5% more exacerbations and 14.1% more hospitalisations annually, while the mean cost per severe COPD exacerbation has been approximated as €2600. Greece is a noteworthy example illustrating how COPD burden, quality of care and patients' outcome can be affected by economic crisis.

  1. Operational risk and the three lines of defence in the UK financial institutions: Is three really the magic number?

    OpenAIRE

    Mabwee, K.; Ring, P.; Webb, Robert

    2016-01-01

    There has been growing interest in the need for financial services firms to develop and implement robust systems and structures for managing operational risk. While there now appears to be some consensus in terms of definitions, quantification and modelling, firms are struggling with the qualitative side of operational risk management, particularly in relation to financial institutions’ operational risk governance, where the three-lines of defence model has become standardised. At the same ti...

  2. Augmenting the impact of technology adoption with financial incentive to improve radiology report signature times.

    Science.gov (United States)

    Andriole, Katherine P; Prevedello, Luciano M; Dufault, Allen; Pezeshk, Parham; Bransfield, Robert; Hanson, Richard; Doubilet, Peter M; Seltzer, Steven E; Khorasani, Ramin

    2010-03-01

    Radiology report signature time (ST) can be a substantial component of total report turnaround time. Poor turnaround time resulting from lengthy ST can adversely affect patient care. The combination of technology adoption with financial incentive was evaluated to determine if ST improvement can be augmented and sustained. This prospective study was performed at a 751-bed, urban, tertiary care adult teaching hospital. Test-site imaging volume approximated 48,000 examinations per month. The radiology department has 100 trainees and 124 attending radiologists serving multiple institutions. Over a study period of 4 years and 4 months, three interventions focused on radiologist signature performance were implemented: 1) a notification paging application that alerted radiologists when reports were ready for signature, 2) a picture archiving and communications systems (PACS)-integrated speech recognition report generation system, and 3) a departmental financial incentive to reward radiologists semiannually for ST performance. Signature time was compared before and after the interventions. Wilcoxon and linear regression statistical analyses were used to assess the significance of trends. Technology adoption (paging plus speech recognition) reduced median ST from >5 to 24 to 15 to 18 hours (P financial incentive further improved 80th-percentile ST to 4 to 8 hours (P Technology interventions coupled with financial incentive can result in synergistic and sustainable improvement in radiologist report-signing behavior. The addition of a financial incentive leads to better performance than that achievable through technology alone.

  3. EDF group - Reference Document, Annual Financial Report 2012

    International Nuclear Information System (INIS)

    2013-01-01

    The EDF Group is an integrated energy utility active in all areas of the electricity market: nuclear, renewable and fossil fuel energy generation, transmission, distribution and marketing, energy efficiency and management services, as well as energy trading. It is the leading player in the French electricity market, and holds strong positions in Europe (UK, Italy, Central and Eastern Europe) that make it one of the world's leading electricity utilities and a renowned player in the gas industry. With a net installed capacity of 139.5 GWe worldwide at 31 December 2012 (128.5 GWe in Europe), and global production of 642.6 TWh, the Group ranks among the world's leading energy utilities, with the biggest fleet emitting the least amount of CO 2 per kilowatt-hour generated 3 thanks to the proportion of nuclear, hydropower and other renewable energies in its generation mix. The EDF Group supplies electricity, gas and related services to more than 39.3 million customer accounts 4 worldwide (nearly 28.6 million in France). The Group's activities reflect the choice of a model balanced between France and international markets, spanning competitive and regulated operations and based on upstream-downstream integration. In 2012, the Group recorded consolidated revenue of euros 72.7 billion, operating profit before depreciation and amortisation of euros 16.1 billion and net income excluding non-recurring items of euros 4.2 billion. This document is EDF Group's Reference Document and Annual Financial Report for the year 2012. It contains information about: the Group activities, risk factors, Organisational charts, Property, plant and equipment, Operating and financial data, Cash flows and capital, Research and development, patents and licenses, Information on trends, Financial outlook, Administrative, management and supervisory bodies and Executive Management, Compensation and benefits, Functioning of administrative and management bodies, Employees - Human

  4. EDF group - Reference Document, Annual Financial Report 2013

    International Nuclear Information System (INIS)

    2014-01-01

    The EDF Group is an integrated energy utility active in all areas of the electricity market: nuclear, renewable and fossil fuel energy generation, transmission, distribution and marketing, energy efficiency and management services, as well as energy trading. It is the leading player in the French electricity market, and holds strong positions in Europe (UK, Italy, Central and Eastern Europe) that make it one of the world's leading electricity utilities and a renowned player in the gas industry. With a net installed capacity of 140.4 GWe worldwide at 31 December 2013 and global production of 653.9 TWh, the Group ranks among the world's leading energy utilities, with the biggest fleet emitting the least amount of CO 2 per kilowatt-hour generated 2 thanks to the proportion of nuclear, hydropower and other renewable energies in its generation mix. The EDF Group supplies electricity, gas and related services to more than 39.1 million customer accounts 3 worldwide (nearly 28.5 million in France). The Group's activities reflect the choice of a model balanced between France and international markets, spanning competitive and regulated operations and based on upstream-downstream integration. In 2013, the Group recorded consolidated revenue of euros 75.6 billion, operating profit before depreciation and amortisation of euros 16.8 billion and net income excluding non-recurring items of euros 4.1 billion. This document is EDF Group's Reference Document and Annual Financial Report for the year 2013. It contains information about: the Group activities, Organisational charts, Property, plant and equipment, Operating and financial data, Cash flows and capital, Research and development, patents and licenses, Information on trends, Financial outlook, Administrative, management and supervisory bodies and Executive Management, Compensation and benefits, Functioning of administrative and management bodies, Employees - Human Resources, Major Shareholders, Related

  5. From struggles to resource gains in interprofessional service networks: Key findings from a multiple case study.

    Science.gov (United States)

    Toiviainen, Hanna; Kira, Mari

    2017-07-01

    In interprofessional service networks, employees cross professional boundaries to collaborate with colleagues and clients with expertise and values different from their own. It can be a struggle to adopt shared work practices and deal with "multivoicedness." At the same time, networks allow members to engage in meaningful service provision, gain a broader understanding of the service provided, and obtain social support. Intertwined network struggles and resource gains have received limited attention in the interprofessional care literature to date. The aim of the study was to investigate the learning potential of the co-existing struggles and resource gains. This article reports findings from two interprofessional networks. Interviews were conducted with 19 employees and thematically analysed. Three types of struggles and six types of resource gains of networking were identified. The struggles relate, first, to the assumptions of networking following similar practices to those in a home organisation; second, to the challenges of dealing with the multivoicedness of networking; and, third, to the experienced gap between the networking ideals and the reality of cooperation. At the same time, the network members experience gains in emotional resources (e.g., stronger sense of meaningfulness at work), cognitive resources (e.g., understanding the customer needs from alternative perspectives), and social resources (e.g., being able to rely on other professionals' competence). Learning potential emerged from the dynamics between coexisting struggles and resource gains.

  6. Measuring financial performance: an overview of financial statements.

    Science.gov (United States)

    Dalsted, N L

    1995-07-01

    Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

  7. Financial Statement Audit Report of Guilford Technical Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Guilford Technical Community College financial statement audit for the fiscal year ending on June 30, 1998. Guilford Technical Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were…

  8. EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2013

    International Nuclear Information System (INIS)

    2014-01-01

    EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2013. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements

  9. EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2014

    International Nuclear Information System (INIS)

    2015-01-01

    EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2014. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements

  10. Are survivors who report cancer-related financial problems more likely to forgo or delay medical care?

    Science.gov (United States)

    Kent, Erin E; Forsythe, Laura P; Yabroff, K Robin; Weaver, Kathryn E; de Moor, Janet S; Rodriguez, Juan L; Rowland, Julia H

    2013-10-15

    Financial problems caused by cancer and its treatment can substantially affect survivors and their families and create barriers to seeking health care. The authors identified cancer survivors diagnosed as adults (n=1556) from the nationally representative 2010 National Health Interview Survey. Using multivariable logistic regression analyses, the authors report sociodemographic, clinical, and treatment-related factors associated with perceived cancer-related financial problems and the association between financial problems and forgoing or delaying health care because of cost. Adjusted percentages using the predictive marginals method are presented. Cancer-related financial problems were reported by 31.8% (95% confidence interval, 29.3%-34.5%) of survivors. Factors found to be significantly associated with cancer-related financial problems in survivors included younger age at diagnosis, minority race/ethnicity, history of chemotherapy or radiation treatment, recurrence or multiple cancers, and shorter time from diagnosis. After adjustment for covariates, respondents who reported financial problems were more likely to report delaying (18.3% vs 7.4%) or forgoing overall medical care (13.8% vs 5.0%), prescription medications (14.2% vs 7.6%), dental care (19.8% vs 8.3%), eyeglasses (13.9% vs 5.8%), and mental health care (3.9% vs 1.6%) than their counterparts without financial problems (all Pfinancial problems are not only disproportionately represented in survivors who are younger, members of a minority group, and have a higher treatment burden, but may also contribute to survivors forgoing or delaying medical care after cancer. Copyright © 2013 American Cancer Society.

  11. Are Survivors Who Report Cancer-Related Financial Problems More Likely to Forgo or Delay Medical Care?

    Science.gov (United States)

    Kent, Erin E.; Forsythe, Laura P.; Yabroff, K. Robin; Weaver, Kathryn E.; de Moor, Janet S.; Rodriguez, Juan L.; Rowland, Julia H.

    2015-01-01

    BACKGROUND Financial problems caused by cancer and its treatment can substantially affect survivors and their families and create barriers to seeking health care. METHODS The authors identified cancer survivors diagnosed as adults (n = 1556) from the nationally representative 2010 National Health Interview Survey. Using multivariable logistic regression analyses, the authors report sociodemographic, clinical, and treatment-related factors associated with perceived cancer-related financial problems and the association between financial problems and forgoing or delaying health care because of cost. Adjusted percentages using the predictive marginals method are presented. RESULTS Cancer-related financial problems were reported by 31.8% (95% confidence interval, 29.3%–34.5%) of survivors. Factors found to be significantly associated with cancer-related financial problems in survivors included younger age at diagnosis, minority race/ethnicity, history of chemotherapy or radiation treatment, recurrence or multiple cancers, and shorter time from diagnosis. After adjustment for covariates, respondents who reported financial problems were more likely to report delaying (18.3% vs 7.4%) or forgoing overall medical care (13.8% vs 5.0%), prescription medications (14.2% vs 7.6%), dental care (19.8% vs 8.3%), eyeglasses (13.9% vs 5.8%), and mental health care (3.9% vs 1.6%) than their counterparts without financial problems (all Pfinancial problems are not only disproportionately represented in survivors who are younger, members of a minority group, and have a higher treatment burden, but may also contribute to survivors forgoing or delaying medical care after cancer. PMID:23907958

  12. "Close Readings" of Internet Corporate Financial Reporting: Towards a More Critical Pedagogy on the Information Highway.

    Science.gov (United States)

    Amernic, Joel H.

    1998-01-01

    Discusses a curriculum strategy based upon a hierarchy of four close readings of corporate financial reporting Web sites (described as (1) objective characteristics, (2) internet financial reporting as rhetoric, (3) metaphor and thought, and (4) deconstruction) that is proffered as part of a curriculum objective to encourage university business…

  13. Religious and Spiritual Struggles as Concerns for Health and Well-Being

    Directory of Open Access Journals (Sweden)

    Nick Stauner

    2016-03-01

    Full Text Available People struggle with religion and spirituality in several ways, including challenges in trusting God, confronting supernatural evil, tolerating other perspectives on religion, maintaining moral propriety, finding existential meaning, and managing religious doubt. These religious and spiritual (R/S struggles relate to both physical and mental health independently of other religious and distress factors. Causality in this connection needs further study, but evidence supports many potential causes and moderators of the link between R/S struggle and health. These include personality, social, and environmental influences, including traumatic experiences and subcultural differences. Many theoretical questions remain unresolved, including how change in R/S struggle can predict or be predicted by change in health and other connected constructs, and how one might intervene to aid those who struggle with religious or spiritual challenges. Nonetheless, research momentum has grown, having already produced a wealth of information that underscores the need for greater attention to this domain. R/S struggle poses an important exception to generally positive overall associations between religion and well-being, though even R/S struggle may promote growth. This review offers a brief introduction to emerging psychological theory and research on R/S struggle with an emphasis on its relevance to wellness and illness.

  14. Financial Reporting on the Internet. An Examination Across Industries and Company Size

    DEFF Research Database (Denmark)

    Holm, Claus

    In the later years an increasing number of listed companies have engaged in distributing voluntary financial information through the Internet. The corporate websites provide shareholders, professional analysts, journalists and other interested parties an access to financial information relating...... confirms that investors and other Internet-surfers have access to more than half the listed companies through the Internet, i.e. 55,8%. As noted in previous studies, belonging to the group of most traded companies usually sets a standard for reporting. However, the reporting behavior among the less traded...... undue advantages for individual investors. The opportunity for giving access to continuous updated information is available and often a highly promoted feature of the Internet-technology. However, in light of existing accounting regulations, the existing reporting behavior through the Internet seems...

  15. Measuring financial strain in the lives of survivors of intimate partner violence.

    Science.gov (United States)

    Hetling, Andrea; Stylianou, Amanda Mathisen; Postmus, Judy L

    2015-03-01

    Agencies serving survivors of intimate partner violence (IPV) often include economic empowerment programs and approaches as a way to assist survivors struggling with avoiding poverty and gaining financial independence. Understanding and addressing the economic needs of IPV survivors are more complex than just knowing their income. Indeed, survivors' ability to manage their finances and any financial stress or strain should also be assessed to fully understand their needs. The Financial Strain Survey (FSS) provides a useful tool for screening and understanding survivors' complex financial needs. Using data from 457 IPV survivors from seven U.S. states and Puerto Rico, the current study evaluates the factor structure, reliability, and validity of using the FSS with IPV survivors. Findings indicate that the FSS is a reliable instrument for use with IPV survivors. The conclusion discusses the FSS as a practical tool for both practice and research with this population. © The Author(s) 2014.

  16. Converging Transnational Financial Reporting Standards: Validating the Joint FASB/IASB Concept of Information Quality

    Science.gov (United States)

    Watkins, Jim

    2012-01-01

    Accelerating cross-border investing activity transformed global financial markets during the latter part of the 20th century. Due to lack of trans-cultural consistency comparability in financial reporting was compromised hindering multinational investment. In light thereof there is a movement afoot among international authorities to converge…

  17. The quality of financial reporting in China: An examination from an accounting restatement perspective

    OpenAIRE

    Xia Wang; Min Wu

    2011-01-01

    This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005. Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival, rather than to support refinancing goals. Such poor-quali...

  18. 17 CFR 210.4-10 - Financial accounting and reporting for oil and gas producing activities pursuant to the Federal...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial accounting and... of General Application § 210.4-10 Financial accounting and reporting for oil and gas producing... section prescribes financial accounting and reporting standards for registrants with the Commission...

  19. Adult informal caregivers reporting financial burden in Hawaii, Kansas, and Washington: Results from the 2007 Behavioral Risk Factor Surveillance System.

    Science.gov (United States)

    Kusano, Claudia T; Bouldin, Erin D; Anderson, Lynda A; McGuire, Lisa C; Salvail, Florentina R; Simmons, Katrina Wynkoop; Andresen, Elena M

    2011-10-01

    Given the unpaid nature of the work, informal caregiving can create a financial burden for caregivers. Little has been done to identify specific predictors of experiencing financial burden. This study investigated demographic and health factors comparing caregivers who reported having or not having financial burden. Data are derived from adult caregivers (N = 3,317) as part of the 2007 Behavioral Risk Factor Surveillance System in Hawaii, Kansas, and Washington. The adjusted odds ratios for reporting a financial burden were estimated for demographic and other risk factors. Caregivers who reported a financial burden were younger, had lower incomes, were more likely to be current smokers, have had a stroke, and rate their health as fair or poor compared to caregivers who did not report a financial burden. Caregivers who were younger (ages 18-34), resided with care recipients, spent 20-39 hours per week providing care, and reported having a disability were at a statistically significantly higher odds of reporting a financial burden. Given the current economic difficulties faced by many Americans, further insights into the perceived financial burdens experienced by informal caregivers as well as linkages to policy and programs designed to support caregivers are critical for public health professionals to address the expanding needs in states and communities. Published by Elsevier Inc.

  20. Supporting Struggling Readers in Secondary School Science Classes

    Science.gov (United States)

    Roberts, Kelly D.; Takahashi, Kiriko; Park, Hye-Jin; Stodden, Robert A.

    2012-01-01

    Many secondary school students struggle to read complex expository text such as science textbooks. This article provides step-by-step guidance on how to foster expository reading for struggling readers in secondary school science classes. Two strategies are introduced: Text-to-Speech (TTS) Software as a reading compensatory strategy and the…

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