Dispelling Fiscal Illusions: How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?

2016 ◽  
Author(s):  
Timothy C Irwin
Keyword(s):  
Balance Sheet ◽  
Made In

National Council of Teachers of Mathematics: Auditor's Report

1972 ◽  
Vol 19 (8) ◽  
pp. 677-678
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May, 1972, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accountitig records and such other auditing procedures as we considered necessary in the circumstances.

Your Council at Work: Auditor's report

1977 ◽  
Vol 24 (1) ◽  
pp. 89-90
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
Fiscal Year ◽  
National Council ◽  
Accounting System ◽  
Fund Balances ◽  
Accrual Basis ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of The National Council of Teachers of Mathematics as of 31 May 1976 and the related Statements of Revenues, Expenses, and Fund Balances prepared for the fiscal year then ended. The Council, with Board approval and on a progressive basis, commenced the conversion of its accounting system from the cash to the accrual basis effective for the fiscal year ended 31 May 1976. Accordingly, except for the recognition of Memberships, Subscriptions, and Accrued Annual Leave, which are planned for accrual basis recognition in the fiscal year commencing 1 June 1977, the statements examined and submitted were prepared on this basis. Our examination was made in accordance with

Dispelling Fiscal Illusions: How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?

2016 ◽  
Vol 16 (95) ◽  
pp. 1
Author(s):  
Timothy Irwin ◽  
Keyword(s):  
Balance Sheet ◽  
Made In

scholarly journals A UTILIZAÇÃO DO BALANÇO SOCIAL COMO FERRAMENTA DE VERIFICAÇÃO DA APLICAÇÃO DA LEI Nº 8.213/91: UM ESTUDO MULTI-CASO DAS INSTITUIÇÕES FINANCEIRAS BRASILEIRAS COM AÇÕES NEGOCIADAS NA BOVESPA DOI: 10.5773/rgsa.v4i3.323

2010 ◽  
Vol 4 (3) ◽  
pp. 03
Author(s):  
Sandro Vieira Soares ◽  
Kamille Simas Ebsen ◽  
Aldeci de Borba Vargas ◽  
Maria Denize Henrique Casagrande
Keyword(s):  
Special Needs ◽  
Banking Sector ◽  
Balance Sheet ◽  
Special Kind ◽  
Legal Requirements ◽  
Balance Sheets ◽  
The Social ◽  
Disclosure Of Information ◽  
Social Balance ◽  
Made In

Esta pesquisa trata da aplicação da legislação referente aos direitos dos portadores de necessidades especiais e da contribuição da contabilidade para a aplicação desta legislação usando o modelo IBASE de Balanço Social como ferramenta. Para tanto, foram analisados os Balanços Sociais das companhias abertas do setor bancário com ações listadas na BOVESPA. A pesquisa compreende o demonstrativo referente aos exercícios sociais de 2005, 2006, 2007 e 2008. As empresas que compuseram a amostra foram aquelas cujos Balanços Sociais dos referidos períodos foram disponibilizados em seus sítios eletrônicos. A pesquisa mostrou que há uma modificação que pode ser realizada na metodologia de elaboração do modelo IBASE, de forma a uniformizar a evidenciação da informação referente à participação dos portadores de necessidades especiais nos quadros de funcionários. A pesquisa também apontou que apenas uma das empresas analisadas cumpriu as exigências legais e isto ocorreu somente em um dos períodos analisados. Por fim, a pesquisa mostrou que apesar de a maioria das empresas estarem em situação irregular quanto à legislação pertinente, elas têm apresentado avanços em incluir portadores de necessidades especiais na composição de seus quadros de colaboradores. Palavras-chave:Portadores de necessidades especiais. Balanço Social. Instituições bancárias. Lei 9.213/91. ABSTRACT This research addresses the implementation of the legislation concerning the rights of people with special needs and the contribution of accounting for such an implementation through the use of IBASE´s Social Balance report. Thus, an analysis of the Social Balance sheet of the banking sector whose companies have shares listed at BOVESPA was undertaken. The survey comprised the aforementioned statement related to the fiscal years of 2005, 2006, 2007 and 2008. The companies that composed the sample were those whose Social Balance sheets of those periods were available on their websites. The research showed that a change can be made in the methodology of the IBASE model in order to standardize the disclosure of information concerning the participation of individuals with special needs in the working staff of the companies. The research also showed that only one of the companies analyzed fulfilled the legal requirements and only in one of the periods under scrutiny. Finally, the research revealed that although the majority of the companies are in an irregular situation regarding this special kind of legislation, they have made some progress in including people with special needs in their staff. Keywords: People with special needs. Social Balance sheet. Banks. Law n. 9213/91.

National Council of Teachers of Mathematics: Auditor's Report

1974 ◽  
Vol 21 (1) ◽  
pp. 80-81
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1973, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Valuation for Surplus

1962 ◽  
Vol 28 ◽  
pp. 231-307 ◽  
Author(s):  
T. M. Springbett
Keyword(s):  
Balance Sheet ◽  
High Rate ◽  
Final Decision ◽  
Yield Gap ◽  
The Future ◽  
New Business ◽  
Recent Developments ◽  
Single Premium ◽  
Electronic Computers ◽  
Made In

SynopsisThe paper is largely concerned with discussing what is a suitable valuation basis for deciding the rate of bonus an office should declare if it wishes to maintain this rate of bonus in the future as long as conditions remain reasonably stable.Because of recent developments, such as the substantial proportion of the assets now held in ordinary shares, the reverse yield gap, the present historically high rate of interest and the growth of immediate annuity and other single premium business, a net premium valuation in conjunction with assets at balance sheet values gives an inadequate view of the position of an office. With the advent of electronic computers a more realistic and comprehensive view is now possible, and the paper advocates a valuation of the liabilities on a modified bonus reserve basis with rates of interest and bonus the same as those implicit in the current premium rates, and a valuation of the assets at a notional rate of interest equal to the rate used in the valuation of the liabilities. The various problems arising in the valuation of assets, and especially of ordinary shares, at a notional rate of interest are discussed, and also the adjustments necessary if the assets and liabilities are not fully matched.The final decision on the rate of bonus to be declared must in the end be a matter of judgment, as it depends on many factors which cannot be accurately forecast, such as the future course of the rate of interest, the amount of new business and the rates of premium charged. Nevertheless, it is now possible to make this decision in the light of a very much fuller analysis of the position than has probably been made in the past.

Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 27 pada Koperasi Pegawai Biotek LIPI Cibinong di Bogor

2019 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Jeffry .
Keyword(s):  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Made In

Preparation of Balance Sheet Biotech Employees Cooperative LIPI Cibinong not in accordance with Statement of Financial Accounting Standards (SFAS) No.. 27, so that the author made in accordance with SFAS No.. 27. Biotech Employees Cooperative LIPI should Cibinong, recruiting an employee who understands the preparation of financial statements that adhere to the Statement of Financial Accounting Standards (SFAS) No.. 27.

Auditor's report

1972 ◽  
Vol 19 (1) ◽  
pp. 77-79
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Auditor's Report

1974 ◽  
Vol 21 (8) ◽  
pp. 721-722
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1974, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Your Council at Work: Auditor's Report

1975 ◽  
Vol 22 (8) ◽  
pp. 663-664
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1975, and the rela ted Statements of Revenues, Expenses, and Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

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