FINANCIAL STATEMENTS

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Secretariat of the Convention on Wetlands of International Importance (Ramsar) Gland (Switzerland) Report of the auditor on the financial statements 2014

Secretariat of the Convention on Wetlands of International Importance (Ramsar) Gland (Switzerland) Report of the auditor on the financial statements 2014

... the financial statements in accordance with the requirements of Swiss ...of financial statements that are free from material misstatement, whether due to fraud or ...

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Improving the comparability of Financial Statements in a changeable context: a Semantic Web-based approach

Improving the comparability of Financial Statements in a changeable context: a Semantic Web-based approach

... the financial statements, pull that the Spanish GAAP entered into force on January 1, 2008 without the approval of a Royal Decree, which revised the standards for the elaboration of the consolidated ...

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The relevance of company financial statements for pricing corporate bonds in an emerging market

The relevance of company financial statements for pricing corporate bonds in an emerging market

... public financial statements of corporate bond issuers are the best explanatory variables of bond ...of financial statement information for updating past prices should ...public financial ...

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Traducción económico-financiera: Análisis y traducción de Notes to the Financial Statements of IBM Annual Report 2016

Traducción económico-financiera: Análisis y traducción de Notes to the Financial Statements of IBM Annual Report 2016

... Tras la elaboración de nuestras fuentes documentales, hemos considerado que era el momento de llevar a cabo la traducción del texto. Nos situamos ante un encargo de temática económico-financiera de 3545 palabras ...

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Secretariat of the Convention on Wetlands of International Importance (Ramsar) Gland (Switzerland) Report of the auditor on the financial statements 2015

Secretariat of the Convention on Wetlands of International Importance (Ramsar) Gland (Switzerland) Report of the auditor on the financial statements 2015

... appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control system. An audit also includes evaluating the appropriateness of the accounting ...

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Analysis of the financial statements of Repsol

Analysis of the financial statements of Repsol

... 2014 was a year in which there was a net decline of 1.526 millions of cash. Since the operation flow is reduced by 20% and flows of cash from financing activities recorded a 201% more spending than in 2013. On the other ...

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Analysis of the financial statements of the ceramic industry

Analysis of the financial statements of the ceramic industry

... the financial statements, we will carry out a study with a comprehensive approach between both subsectors, which will position the Spanish ceramic industry on the world stage from the perspective of its ...

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Conserved Value Based Accounting Principles Removing Chaotic Fluctuations from Financial Statements

Conserved Value Based Accounting Principles Removing Chaotic Fluctuations from Financial Statements

... value financial assets; thus, at least in theory, the value-in-use should equal the fair value of such assets (even if the estimate might differ when using different ...

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III Trimestre 2012 (Versión inglés)

III Trimestre 2012 (Versión inglés)

... consolidated financial statements is referred to semesters ending on June 30, 2012 and 2011, except the consolidated balance sheet comparing data as of June 30, 2012 with data as of December 31, ...

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Monitoring, fact-finding and accounting aspects of cash flow management in agribusiness

Monitoring, fact-finding and accounting aspects of cash flow management in agribusiness

... In the current economic situation, accounting, analysis and control of cash and cash equivalents play a particularly important role, since this type of assets is the most liquid. The article reveals the main groups of ...

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I Trimestre 2013 (Versión inglés)

I Trimestre 2013 (Versión inglés)

... obtain financial resources through commercial loans and the issuance, placement and management of debt bonds as a result of the securitization ...consolidated financial statements of ICE ...

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2016 - 2015 (Versión inglés)

2016 - 2015 (Versión inglés)

... Starting 2016, ICE adopted the practice of reviewing at each reporting date the carrying amounts of its non-financial assets to determine whether there is any indication of impairment. If any such indication ...

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I Trimestre 2012 (Versión inglés)

I Trimestre 2012 (Versión inglés)

... those financial resources through the acquisition of commercial loans and the issuance, placement and administration of debt titles as result of the entitling ...consolidated financial statements of ...

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International Public Sector Accounting Standards Board

International Public Sector Accounting Standards Board

... the financial statements, unless such explanation is included in other publicly available documents issued in conjunction with the financial ...of financial statements and strengthen ...

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Una historia de dos fábricas de cerveza, una ciudad, una depresión y un régimen nacional socialista- basado en los estados contables y el informe del órgano de gestión

Una historia de dos fábricas de cerveza, una ciudad, una depresión y un régimen nacional socialista- basado en los estados contables y el informe del órgano de gestión

... One communication tool used in many social settings is the story. According to Vannini (2009), stories are “narratives people tell about experiences, events, personal or collective memories”, whereas storytelling is “the ...

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Secretariat of the Convention on Wetlands of International Importance (Ramsar)

Secretariat of the Convention on Wetlands of International Importance (Ramsar)

... the financial statements in accordance with the requirements of Swiss ...of financial statements that are free from material misstatement, whether due to fraud or ...

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Secretariat of the Convention on Wetlands of International Importance (Ramsar)

Secretariat of the Convention on Wetlands of International Importance (Ramsar)

... The Secretariat’s accounting records are maintained in Swiss Francs which is the reporting currency. Except for fixed assets which are stated at historical values, all assets and liabilities expressed in other currencies ...

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2014 - 2013 (Versión inglés)

2014 - 2013 (Versión inglés)

... consolidated financial statements for 2014 include, under the balance of “Receivables for services rendered”, the amount of ¢56,519 (in millions) (2013: ¢51,361 [in millions]), corresponding to the Telecom ...

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Analysis of some economic-financial ratios to analyse the financial crisis in five-star hotels in Barcelona and Madrid

Analysis of some economic-financial ratios to analyse the financial crisis in five-star hotels in Barcelona and Madrid

... the financial statements using the ratios selected allowed us to see how the situation of the hotels evolved during the periods in question and to determine whether it is viable for hotel chains to have two ...

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International Public Sector Accounting Standards Board

International Public Sector Accounting Standards Board

... the financial statements may be further disaggregated to separately disclose information about the GGS for each level of ...the financial statements will exceed their ...

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