在 英语 中使用 In financial statements 的示例及其翻译为 中文
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Political
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Ecclesiastic
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Programming
Qualitative characteristics Understandability: It is essential that information provided in financial statements be readily understandable by users.
IPSAS 24(Presentation of the budget information in financial statements) prescribes mandatory presentation of budget amounts against accounting data.
Timely implementation of the Board' s recommendations was essential in ensuring that the Administration adhered to proper procedures and practices and full disclosure in financial statements.
Accounting standards are authoritative statements of how certain types of transaction and other events should be reflected in financial statements.
Such financial information is provided in financial statements, which follow national or even international accounting standards.
Accounting standards dictate how various types of transactions and events should reflect in financial statements.
Accounting standards are authoritative statements of how particular types of transactions and other events should be reflected in financial statements.
Taking into consideration best practices, the ISAR guidance helps enterprises to understand which environmental transactions and events need to be reported in financial statements and associated notes.
With the change of accounting policies, companies faced the problem of suitable recognition and measurement of such items in financial statements under IAS/IFRS.
Separate annual financial statements are the basis for determining taxes, since tax authorities use similar recognition and measurement principles and values as those applied in financial statements.
(i) Going concern, consistency and accrual are fundamental accounting assumptions. Where fundamental accounting assumptions are followed in financial statements, the disclosure of such assumptions is not required.
The appropriate application of the Guidelines, with additional disclosure when necessary, results, in virtually all circumstances, in financial statements that achieve a fair presentation as appropriate for SMEs.
Three standards were named by all the organizations: IPSAS 1- Presentation of financial statements,(most indispensable); IPSAS 17- Property, Plant and Equipment; and IPSAS 24- Presentation of Budget Information in Financial Statements.
Expenditure in financial statement I is broken down into two main lines: programme cooperation(further divided into programme assistance and programme support) and management and administration.
Inconsistency in financial statements.
Net income(in financial statements).
Specific questions in financial statements.
Assessing information weaknesses in financial statements.