78 FR 48871 - Proposed Agency Information Collection Activities; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-12

..., including the proposed reporting form and instructions, supporting statement, and other documentation will... the Following Report Report title: Financial Statements for Holding Companies.\\1\\ \\1\\ This family of... Only Financial Statements for Large Bank Holding Companies (FR Y-9LP), the Financial Statements for...

76 FR 16461 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-23

... Regulation S-X focus on the form and content of, and requirements for, financial statements filed with... financial statements to make informed investment and voting decisions. The potential respondents include all... statements when those financial statements are required to be filed by other rules and forms under the...

75 FR 20810 - Proposed Information Collection; Comment Request; Statement of Financial Interests, Regional...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-21

... Collection; Comment Request; Statement of Financial Interests, Regional Fishery Management Councils AGENCY... must provide an update of their statements at any time any such financial interest is acquired, or... financial interest in any Council fishery. These interests include harvesting, processing, lobbying...

17 CFR 229.301 - (Item 301) Selected financial data.

Code of Federal Regulations, 2010 CFR

2010-04-01

... subsidiaries consolidated. 4. If interim period financial statements are included, or are required to be... issuer shall disclose also the following information in all filings containing financial statements: A.... currency of the foreign currency in which the financial statements are denominated; B. A history of...

Reading and understanding financial statements.

PubMed

White, Joseph P

2005-01-01

Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.

Deficiencies in FY 1998 DOD Financial Statements and Progress Toward Improved Financial Reporting

DTIC Science & Technology

1999-11-26

DEFICIENCIES IN FY 1998 DOD FINANCIAL STATEMENTS AND PROGRESS TOWARD IMPROVED FINANCIAL REPORTING Report No. D-2000-041 November 26, 1999 Office... Financial Reporting (Report No. D-2000-041) We are providing this audit report for information and use. It identifies and summarizes the major...8FI-2025.02) Deficiencies in FY 1998 DoD Financial Statements and Progress Toward Improved Financial Reporting Executive Summary Introduction

12 CFR 18.5 - Alternative annual disclosure statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...

12 CFR 712.3 - What are the characteristics of and what requirements apply to CUSOs?

Code of Federal Regulations, 2010 CFR

2010-01-01

... obtain a separate annual financial statement audit if it is included in the annual consolidated financial...) CUSO accounting; audits and financial statements; NCUA access to information. An FCU must obtain...) Account for all its transactions in accordance with GAAP; (2) Prepare quarterly financial statements and...

77 FR 20399 - Agency Information Collection Activities: Notice; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-04

... document finalizing proposed revisions to the Consolidated Financial Statements for Bank Holding Companies..., 2012 (77 FR 15755), a document finalizing proposed revisions to the Consolidated Financial Statements... financial information collection on BHCs between on-site inspections and contained two typographical errors...

77 FR 35709 - Notice of Submission of Proposed Information Collection to OMB; Personal Financial and Credit...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-14

... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5603-N-44] Notice of Submission of Proposed Information Collection to OMB; Personal Financial and Credit Statement AGENCY: Office of the Chief... lists the following information: Title of Proposal: Personal Financial and Credit Statement. OMB...

Understanding Financial Statements in Clinical Practice: A Primer.

PubMed

Makanji, Heeren S; Jenis, Louis G

2017-05-01

The purpose of this article is to describe the different types of financial statements and the information they contain regarding the current and long-term financial health of a business practice. These statements are essential to guiding strategic decision making for physicians and executives.

75 FR 26740 - Notice of Proposed Information Collection Requests

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-12

... Financial Statements and Compliance Audits. Frequency: Annually. Affected Public: Businesses or other for... designed to facilitate the submission of compliance and financial statement audits, expedite the review of... regulations. eZ-Audit has a minimal number of financial template line items and general information questions...

76 FR 68140 - Polyethylene Terephthalate Film, Sheet, and Strip From the People's Republic of China...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-03

... contains SV information, including possible surrogate financial statements, from Thailand and India. The record of this proceeding contains one Thailand company financial statement submitted by Petitioners... that the financial statement of Polyplex (Thailand) does not permit the Department to calculate...

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

PubMed

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.

78 FR 17646 - Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-22

...Z-Audit: Electronic Submission of Financial Statements and Compliance Audits AGENCY: Federal Student... in response to this notice will be considered public records. Title of Collection: eZ-Audit: Electronic Submission of Financial Statements and Compliance Audits. OMB Control Number: 1845-0072. Type of...

Understanding Financial Statements. A Strategic Guide for Independent College & University Boards.

ERIC Educational Resources Information Center

McCarthy, John H.; Turner, Robert M.; Johnson, Sandra L., Ed.

1997-01-01

This guide for members of the governing boards of independent colleges and universities is intended to provide information necessary to an understanding of college and university financial statements, especially annual financial statements. Following an introductory chapter, chapter 2 identifies key questions and strategic issues facing…

78 FR 75346 - Proposed Agency Information Collection Activities; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-11

... banks file and the Consolidated Financial Statements for Holding Companies (FR Y-9C; OMB No. 7100-0128... holding companies and are consolidated into the financial statements of their parent organizations.... Report title: Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies and the...

A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements

PubMed Central

Goo, Yeong-Jia James; Shen, Zone-De

2014-01-01

As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%. PMID:25302338

A hybrid approach of stepwise regression, logistic regression, support vector machine, and decision tree for forecasting fraudulent financial statements.

PubMed

Chen, Suduan; Goo, Yeong-Jia James; Shen, Zone-De

2014-01-01

As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

Louisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.

ERIC Educational Resources Information Center

Louisiana State Legislative Auditor, Baton Rouge.

This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

7 CFR 1214.51 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE CHRISTMAS TREE PROMOTION, RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and..., and the unexpended budget. (b) Each financial statement shall be submitted to the Secretary within 45...

7 CFR 1214.51 - Financial statements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE CHRISTMAS TREE PROMOTION, RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and..., and the unexpended budget. (b) Each financial statement shall be submitted to the Secretary within 45...

7 CFR 1214.51 - Financial statements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE CHRISTMAS TREE PROMOTION, RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and..., and the unexpended budget. (b) Each financial statement shall be submitted to the Secretary within 45...

Southwestern Power Administration Combined Financial Statements, 2006-2009

DOE Office of Scientific and Technical Information (OSTI.GOV)

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is tomore » express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power System, as of September 30, 2009, 2008, 2007, and 2006, and the results of its operations and its cash flow for the years then ended, in conformity with U.S. generally accepted accounting principles. Our audits were conducted for the purpose of forming an opinion on the 2009, 2008, 2007, and 2006 SWFPS’s combined financial statements taken as a whole. The supplementary information in the combining financial statements is presented for purposes of additional analysis and is not a required part of the basic combined financial statements. The supplementary information has been subjected to the auditing procedures applied in the audit of the basic combined financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic combined financial statements taken as a whole.« less

North Central Association of Colleges and Schools Financial Statements and Accountants' Report.

ERIC Educational Resources Information Center

North Central Association Quarterly, 1986

1986-01-01

Offers financial information for the association as of June 30, 1986. Includes a balance sheet, statements of changes in members' equity and the association's financial position. Presents material on accounting policies. (DMM)

7 CFR 1206.41 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION Mango Promotion, Research, and Information Order Definitions Expenses and Assessments § 1206.41...

12 CFR 18.1 - Purpose and OMB control number.

Code of Federal Regulations, 2010 CFR

2010-01-01

... annual financial disclosure statement, and to make this statement available to security holders... statement with narrative information management deems important. The availability of this information is...

78 FR 53478 - Proposed Information Collection; United States Park Police Personal History Statement

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-29

...] Proposed Information Collection; United States Park Police Personal History Statement AGENCY: National Park... Police Personal History Statement) to collect detailed personal history information from applicants... information, including financial data and residence history. Selective Service information and military data...

17 CFR 210.9-06 - Condensed financial information of registrant.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... be presented in a note to the financial statements when the restricted net assets (§ 210.4-08(e)(3... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Condensed financial...

Implementation Recommendations for School Districts. GASB Statement No. 34.

ERIC Educational Resources Information Center

Association of School Business Officials International, Reston, VA.

Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

24 CFR 1710.112 - Financial information.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false Financial information. 1710.112... § 1710.112 Financial information. (a) The information required by paragraphs (b) and (c) of this section... developer's ability to complete promised facilities and to discharge financial obligations. This statement...

Commuter Air Carrier Loan Guarantee Study.

DTIC Science & Technology

1980-01-01

Aircraft on Order o Financial Statements o Profit & Loss Statement " Balance Sheet o Financial Position Change Statement o General Topics o Reasons...financial data on commuters is very limited, it was necessary to assemble information from a number of sources such as the (divil Aeronautics Board...PROGRAM Assisted by SMS Associates of Washington, D.C., Aerospace has: (1) developed current acquisition and operating cost data on new, used, and planned

Foundation for Ichthyosis & Related Skin Types

MedlinePlus

... Our Community Learn How About Us Mission Statement/Core Values History Annual Report & Financials Board of Directors ... Ichthyosis New Parent Information About Us Mission Statement & Core Values History Annual Report & Financials Board of Directors ...

Understanding financial statements.

PubMed

Tarantino, D P

2001-01-01

In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.

7 CFR 1423.6 - Financial information documentation requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... CORPORATION APPROVED WAREHOUSES § 1423.6 Financial information documentation requirements. To be approved under this part, a warehouse operator shall submit a current financial statement at the time of... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial information documentation requirements...

78 FR 44191 - Proposed Collection of Information: Annual Financial Statement of Surety Companies-Schedule F

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-23

... Statement of Surety Companies--Schedule F AGENCY: Bureau of the Fiscal Service, Fiscal Service, Treasury... of Surety Companies--Schedule F.'' DATES: Written comments should be received on or before September... described below: Title: Annual Financial Statement of Surety Companies--Schedule F. OMB Number: 1510-0012...

A Study of the Implementation of Current Cost Accounting in the Republic of Korea Army Procurement Systems.

DTIC Science & Technology

1986-06-01

financial reporting in Republic of Korea Army (ROKA) procurement. A discussion of the nature of the ROKA procurement system and two alternatives to historical cost financial statements are presented. The concepts, methods and procedures of the historical cost/constant dollars financial statements are described. The proposal for current cost/constant dollars financial statements is presented and emphasis is given to the description of four problems in existing ROKA procurement due to using inadequate accounting information. Keywords: Cost accounting, Procurement, Current

76 FR 81933 - Agency Information Collection Activities Regarding Savings and Loan Holding Companies...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-29

... accounting principles (SAP) financial statements. The proposal also stated that there could be a few SLHCs... Generally Accepted Accounting Principles (``GAAP'') financial statements that are consolidated at the top... approved by the Board will provide data to analyze the overall financial condition of most SLHCs to ensure...

North Dakota University System Annual Financial Report, Fiscal Year Ended June 30, 2007

ERIC Educational Resources Information Center

North Dakota University System, 2007

2007-01-01

This report provides financial data for the North Dakota University System (the "System") for the fiscal year ended June 30, 2007. The Management Discussion and Analysis; the Statement of Net Assets; the Statement of Revenues, Expenses, and Changes in Net Assets; and the Statement of Cash Flows provide information on the System as a…

17 CFR 229.302 - (Item 302) Supplementary financial information.

Code of Federal Regulations, 2010 CFR

2010-04-01

... paragraphs 9-34 of Statement of Financial Accounting Standards (“SFAS”) No. 69, “Disclosures about Oil and... financial information. 229.302 Section 229.302 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Financial Information § 229.302...

17 CFR 240.14c-4 - Presentation of information in information statement.

Code of Federal Regulations, 2010 CFR

2010-04-01

... documents, such as type size and font, by presenting all required information in a format readily... printed information statements shall be in roman type at least as large and as legible as 10-point modern type except that to the extent necessary for convenient presentation, financial statements and other...

Report: Audit of EPA’s Fiscal 2002 and 2001 Financial Statements

EPA Pesticide Factsheets

Report #2003-1-00045, January 29, 2003. We did not identify any 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.

Report: AUDIT OF EPA’S FISCAL 2000 FINANCIAL STATEMENTS

EPA Pesticide Factsheets

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 CFR Appendix A to Part 363 - Guidelines and Interpretations

Code of Federal Regulations, 2011 CFR

2011-01-01

... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

12 CFR Appendix A to Part 363 - Guidelines and Interpretations

Code of Federal Regulations, 2010 CFR

2010-01-01

... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

12 CFR Appendix A to Part 363 - Guidelines and Interpretations

Code of Federal Regulations, 2012 CFR

2012-01-01

... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

12 CFR Appendix A to Part 363 - Guidelines and Interpretations

Code of Federal Regulations, 2014 CFR

2014-01-01

... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

12 CFR Appendix A to Part 363 - Guidelines and Interpretations

Code of Federal Regulations, 2013 CFR

2013-01-01

... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

17 CFR 250.103A - Liability for certain statements by issuers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... oil and gas reserves as set forth in paragraphs 30-34 of Statement of Financial Accounting Standards... discussion and analysis of financial condition and results of operations,” or Item 302 of Regulation S-K (§ 229.302 of this chapter), “Supplementary financial information,” or (ii) The value of proved oil and...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2011 CFR

2011-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2012 CFR

2012-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2014 CFR

2014-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2010 CFR

2010-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Code of Federal Regulations, 2013 CFR

2013-04-01

... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

US Department of Energy Naval Petroleum and Oil Shale Reserves combined financial statements and management overview and supplemental financial and management information, September 30, 1995 and 1994

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1996-02-15

This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on the NPOSR internal control structure and compliance with laws and regulations are also provided.

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

PubMed

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.

Revised Accounting for Business Combinations

ERIC Educational Resources Information Center

Wilson, Arlette C.; Key, Kimberly

2008-01-01

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

75 FR 41909 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-19

... determined that the issuer or an obligated person for whom financial information or operating data is... to the MSRB. Such items include: (A) Annual financial information; (B) audited financial statements if available and if not included in the annual financial information; (C) notices of certain events...

Economic values and corporate financial statements.

PubMed

Magness, Vanessa

2003-07-01

Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of "sustainable development," efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.

Fiscal Year 2015 U.S. Government Financial Statements: Need to Address the Governments Remaining Financial Management Challenges and Long Term Fiscal Path

DTIC Science & Technology

2016-04-06

government’s financial position and condition. The Budget accounts for government receipts, or cash received by the government, and spending (outlays), or...sought to address the historical lack of reliable, useful, and timely information to assure financial accountability for the federal government. Such... financial statements.3 Further, with the enactment of the Accountability of Tax Dollars Act of 2002 (ATDA), most executive branch entities must now

25 CFR 115.803 - What information will be provided in a statement of performance?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What information will be provided in a statement of performance? 115.803 Section 115.803 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL... provided in a statement of performance? The statement of performance will identify the source, type, and...

75 FR 76077 - Information Collection Available for Public Comments and Recommendations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-07

... from that office. SUPPLEMENTARY INFORMATION: Title of Collection: Uniform Financial Reporting... Office of Management and Budget. Summary of Collection of Information: The Uniform Financial Reporting Requirements are used as a basis for preparing and filing semi-annual and annual financial statements with the...

7 CFR 766.354 - Voluntary conveyance of chattel.

Code of Federal Regulations, 2010 CFR

2010-01-01

... following: (1) An Agency application form; (2) A current financial statement. If the borrower is an entity, all entity members must provide current financial statements; (3) Information on present and future... borrower's account for all recoverable costs incurred in connection with the conveyance. (2) The Agency...

7 CFR 766.354 - Voluntary conveyance of chattel.

Code of Federal Regulations, 2011 CFR

2011-01-01

... following: (1) An Agency application form; (2) A current financial statement. If the borrower is an entity, all entity members must provide current financial statements; (3) Information on present and future... borrower's account for all recoverable costs incurred in connection with the conveyance. (2) The Agency...

17 CFR 210.8-05 - Pro forma financial information.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information showing the effects of the acquisition shall be furnished if financial statements of a business... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Pro forma financial information. 210.8-05 Section 210.8-05 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

17 CFR 240.14a-5 - Presentation of information in proxy statement.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to printed documents, such as type size and font, by presenting all required information in a format... information. (d)(1) All printed proxy statements shall be in roman type at least as large and as legible as 10-point modern type, except that to the extent necessary for convenient presentation financial statements...

17 CFR 229.302 - (Item 302) Supplementary financial information.

Code of Federal Regulations, 2011 CFR

2011-04-01

... effect of a change in accounting, per share data based upon such income (loss), net income (loss) and net... accountant, appropriate professional standards and procedures, as enumerated in the Statements of Auditing... paragraphs 9-34 of Statement of Financial Accounting Standards (“SFAS”) No. 69, “Disclosures about Oil and...

Nuclear power and the market value of the shares of electric utilities

NASA Astrophysics Data System (ADS)

Lyons, Joseph T.

The most basic principle of security valuation is that market prices are determined by investors' expectations of the firm's performance in the future. These expectations are generally understood to be related to the risk that investors will bear by holding the firm's equity. There is considerable evidence that financial statements prepared in accordance with accrual-based accounting standards consistent with Generally Accepted Accounting Principles (GAAP) have information content relevant to the establishment of market prices. In 2001, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard No. 143, "Accounting for Asset Retirement Obligations," changing the accounting standards that must be used to prepare financial statements. This paper investigates the effect that investment in nuclear power has on the market value of electric utilities and the impact on the securities markets of the significant changes in financial statement presentation mandated by this new standard.

Fiscal Year 2010 U.S. Government Financial Statements: Federal Government Continues To Face Financial Management And Long-Term Fiscal Challenges

DTIC Science & Technology

2011-03-09

effective oversight of federal government programs and policies. Over the years, certain material weaknesses in internal control over...ineffective process for preparing the consolidated financial statements. In addition to the material weaknesses underlying these major impediments, GAO...noted material weaknesses involving billions of dollars in improper payments, information security, and tax collection activities. With regard to the

75 FR 65402 - Proposed Agency Information Collection Activities; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-22

... holding companies. \\2\\ Consolidated Financial Statements for Bank Holding Companies, OMB Number: 7100-0128... displays a currently valid Office of Management and Budget (OMB) control number. The Federal Financial... purposes of simplicity and comparability of reporting financial information among banks and savings...

25 CFR 115.404 - What information will be provided in a minor's statement of performance?

Code of Federal Regulations, 2010 CFR

2010-04-01

... of performance? 115.404 Section 115.404 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.404 What information will be provided in a minor's statement of performance? A minor's statement of performance will...

76 FR 70790 - Self-Regulatory Organizations; NYSE Amex LLC; Notice and Order Granting Accelerated Approval to...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-15

... accounting fraud allegations that have arisen with respect to Reverse Merger companies. In its filing, the... information about the Reverse Merger transaction, including audited financial statements, with the Commission... containing audited financial statements for a full fiscal year commencing on a date after the date of filing...

78 FR 76864 - Wells Fargo Funds Trust, et al.; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-19

... David P. Bartels, Branch Chief, at (202) 551-6821 (Division of Investment Management, Chief Counsel's... fees. 4. Regulation S-X sets forth the requirements for financial statements required to be included as... include in its financial statement information about the investment advisory fees. 5. Section 6(c) of the...

Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 1999 U.S. Army Corps of Engineers, Civil Works Program, Financial Statements

DTIC Science & Technology

2000-02-28

iIÄ»lllilil^» P «lMlii fport INSPECTOR GENERAL, DOD, OVERSIGHT OF THE ARMY AUDIT AGENCY AUDIT OF THE FY 1999 U.S. ARMY CORPS OF ENGINEERS, CIVIL...WORKS PROGRAM, FINANCIAL STATEMENTS Report No. D -2000-093 February 28, 2000 pnc QXIAUTY mm®™* i 0ffice Qf ±Q hispdCtor General Department of...Works Program, Financial Statements (Report No. D -2000-093) We are providing this audit report for your information and use and for transmittal to

Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

PubMed

Conner, Brian

2016-03-01

A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

77 FR 37741 - Open Meeting of the President's Advisory Council on Financial Capability

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-22

... statements to the Department of the Treasury, Office of Financial Education, Financial Access, and Consumer... to assist the American people in understanding financial matters and making informed financial... DEPARTMENT OF THE TREASURY Open Meeting of the President's Advisory Council on Financial...

76 FR 53487 - Agency Information Collection Activities: Proposed Collection, Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-26

... paperwork requirements in the regulations under the Chief Financial Officers Act of 1990 (CFO). DATES... appropriately paid. Companies submit financial information monthly to ONRR on Form ONRR-2014, Report of Sales... Inspector General, or its agent (agent), audits the Department's financial statements. The Department's goal...

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed

Ellwein, L B; Thulasiraj, R D; Boulter, A R; Dhittal, S P

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization.

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed Central

Ellwein, L. B.; Thulasiraj, R. D.; Boulter, A. R.; Dhittal, S. P.

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization. PMID:9868836

75 FR 74146 - Office of Financial Research; Statement on Legal Entity Identification for Financial Contracts

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-30

... information regarding this Statement contact the Office of Domestic Finance, Treasury, at (202) 622-1766. All... relationship to other entities. Identification of the legal entity is a fundamental ingredient in creating a... reassigned; (3) Persist over the life of an entity regardless of corporate actions or other business or...

Analysis of 2000 Financial Forecasts and Annual Operating Statements. Report.

ERIC Educational Resources Information Center

Higher Education Funding Council for England, Bristol.

This report provides a summary of financial projections for the higher education sector in England covering 1999-2000 to 2003-2004 and a summary of the sector's annual operating statements for 1999-2000 and 2000-2001. It is based on information provided by higher education institutions in July 2000. These forecasts were prepared before the outcome…

12 CFR 989.3 - Requirement to provide financial and other information to the Finance Board and the Office of...

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Requirement to provide financial and other information to the Finance Board and the Office of Finance. 989.3 Section 989.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.3 Requirement to provide financial and other information to the...

AICPA allows low-cost options for compiled financial statements.

PubMed

Reinstein, Alan; Luecke, Randall W

2002-02-01

The AICPA Accounting and Review Services Committee's (ARSC) SSARS No. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements, issued in October 2000, allows financial managers to provide plain-paper, compiled financial statements for the exclusive use of management. Such financial statements were disallowed in 1979 when the AICPA issued SSARS No. 1, Compilation and Review of Financial Statements. With the issuance of SSARS No. 8, financial managers can prepare plain-paper, compiled financial statements when third parties are not expected to rely on the financial statements, management acknowledges such restrictions in writing, and management acknowledges its primary responsibility for the adequacy of the financial statements.

7 CFR 1212.51 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... RESEARCH, PROMOTION, CONSUMER EDUCATION AND INDUSTRY INFORMATION ORDER Honey Packers and Importers Research, Promotion, Consumer Education, and Industry Information Order Expenses and Assessments § 1212.51 Financial...

Financial Audit: EPA’s Financial Statements for Fiscal Years 1988 and 1987

DTIC Science & Technology

1990-03-16

consolidated financial statements for the fiscal years ended September 30, 1988 and 1987, and our reports on internal accounting controls and compliance...Cognizant Officials 20 Report on Compliance 21 With Laws and Regulations Financial Statements 22 Consolidated Statement of Financial Position 22 Consolidated ...Statement of Operations 23 Consolidated Statement of Changes in Financial Position 24 and Reconciliation to Budget Notes to Financial Statements 25

Effects of disclosing financial interests on attitudes toward clinical research.

PubMed

Weinfurt, Kevin P; Hall, Mark A; Dinan, Michaela A; DePuy, Venita; Friedman, Joëlle Y; Allsbrook, Jennifer S; Sugarman, Jeremy

2008-06-01

The effects of disclosing financial interests to potential research participants are not well understood. To examine the effects of financial interest disclosures on potential research participants' attitudes toward clinical research. Computerized experiment conducted with 3,623 adults in the United States with either diabetes mellitus or asthma, grouped by lesser and greater severity. Respondents read a description of a hypothetical clinical trial relevant to their diagnosis that included a financial disclosure statement. Respondents received 1 of 5 disclosure statements. Willingness to participate in the hypothetical clinical trial, relative importance of information about the financial interest, change in trust after reading the disclosure statement, surprise regarding the financial interest, and perceived effect of the financial interest on the quality of the clinical trial. Willingness to participate in the hypothetical clinical trial did not differ substantially among the types of financial disclosures. Respondents viewed the disclosed information as less important than other factors in deciding to participate. Disclosures were associated with some respondents trusting the researchers less, although trust among some respondents increased. Most respondents were not surprised to learn of financial interests. Researchers owning equity were viewed as more troubling than researchers who were compensated for the costs of research through per capita payments. Aside from a researcher holding an equity interest, the disclosure to potential research participants of financial interests in research, as recommended in recent policies, is unlikely to affect willingness to participate in research.

Alaska Power Administration combined financial statements, schedules and supplemental reports, September 30, 1995 and 1994

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1995-12-31

This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s Alaska Power Administration`s (Alaska) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on Alaska`s internal control structure and on compliance with laws and regulations are also provided. The Alaska Power Administration operates and maintains two hydroelectric projects that include five generator units, three power tunnels and penstocks, and over 88 miles of transmission line. Additional information about Alaska Power Administration is provided in the notes to the financial statements. The 1995more » financial statement audit was made under the provisions of the Inspector General Act (5 U.S.C. App.), as amended, the Chief Financial Officers (CFO) Act (31 U.S.C. 1500), and Office of Management and Budget implementing guidance to the CFO Act. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill the audit responsibilities, the authors contracted with the independent public accounting firm of KPMG Peat Marwick (KPMG) to conduct the audit for us, subject to review. The auditor`s report on Alaska`s internal control structure disclosed no reportable conditions that could have a material effect on the financial statements. The auditor 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.« less

7 CFR 4290.620 - Requirements to obtain information from Portfolio Concerns.

Code of Federal Regulations, 2011 CFR

2011-01-01

... the Enterprise to submit such financial statements, plans of operation (including intended use of financing proceeds), cash flow analyses, projections, and such economic development information about the... financial and economic development information. (1) The terms of each Financing must require the Portfolio...

Office of the Under Secretary of Defense (Comptroller)

Science.gov Websites

provide all of the information you need to understand the budget and financial management policy of the functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial will also find information about the Department's ongoing effort to improve efficiency and

5 CFR 2634.104 - Policies.

Code of Federal Regulations, 2011 CFR

2011-01-01

... of Government Ethics to establish a confidential (nonpublic) financial disclosure system for less... not net worth statements. Financial disclosure systems seek only the information that the President... Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS EXECUTIVE BRANCH FINANCIAL DISCLOSURE...

Basic Finance

NASA Technical Reports Server (NTRS)

Vittek, J. F.

1972-01-01

A discussion of the basic measures of corporate financial strength, and the sources of the information is reported. Considered are: balance sheet, income statement, funds and cash flow, and financial ratios.

76 FR 67233 - Sunshine Act Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-31

... Commission staff will hold the inaugural roundtable discussion of the Financial Reporting Series on Tuesday... recognition and communication of uncertainty in financial statements. For further information, please contact...

Assessing Risk with GASB Statement No. 3.

ERIC Educational Resources Information Center

Wood, Venita M.; Scott, Bob

1987-01-01

Discusses a Government Accounting Standards Board (GASB) publication designed to provide financial statement users with information to assess a government's actual and future deposit and investment market and credit risk. (MLF)

17 CFR 210.3-17 - Financial statements of natural persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...

29 CFR 4062.6 - Net worth notification and information.

Code of Federal Regulations, 2010 CFR

2010-07-01

... statement of the person's current financial condition and business history. (5) A statement of the person's business plans, including projected earnings and, if available, dividend projections. (6) Any appraisal of...

17 CFR 250.28 - Inconsistent financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Accounts § 250.28 Inconsistent financial statements. Except as otherwise authorized or required by the..., financial statements which are inconsistent with the book accounts of such company or financial statements... prevent the distribution or publication of reasonable condensations or of unaudited financial statements...

National Aeronautics and Space Administration: Leadership and Systems Needed to Effect Financial Management Improvements

DTIC Science & Technology

2002-03-20

financial reporting requirements-an unqualified opinion on its financial statements, no material internal control weaknesses, and financial management systems that are in substantial compliance the requirements of the Federal Financial Management Improvement Act (FFMIA). This implied that NASA not only could generate reliable information once a year for external financial reporting purposes but also could provide accurate, reliable information for day-today decision-making. In contrast with the unqualified or clean audit opinions of its previous

17 CFR 230.170 - Prohibition of use of certain financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial statements. 230.170 Section 230.170 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... certain financial statements. Financial statements which purport to give effect to the receipt and.... The caption of any such financial statement shall clearly set forth the assumptions upon which such...

76 FR 55288 - Capital Plans; Proposed Agency Information Collection Activities: Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-07

... and revenues. This is organized similar to, but not identical to, the mandatory Consolidated Financial... statements and approved collection of information instruments are placed into OMB's public docket files. The... statement, and other documentation will be placed into OMB's public docket files, once approved. These...

7 CFR 3011.1 - General statement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false General statement. 3011.1 Section 3011.1 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AVAILABILITY OF INFORMATION TO THE PUBLIC § 3011.1 General statement. This part is issued in...

48 CFR 2052.211-72 - Financial status report.

Code of Federal Regulations, 2014 CFR

2014-10-01

...-approved CSP projections, a written statement to that effect is sufficient in lieu of submitting a detailed... no property was acquired during the month, include a statement to that effect. The same information... was acquired under the contract, provide a statement to that effect. The report should note any...

48 CFR 2052.211-72 - Financial status report.

Code of Federal Regulations, 2012 CFR

2012-10-01

...-approved CSP projections, a written statement to that effect is sufficient in lieu of submitting a detailed... no property was acquired during the month, include a statement to that effect. The same information... was acquired under the contract, provide a statement to that effect. The report should note any...

48 CFR 2052.211-72 - Financial status report.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-approved CSP projections, a written statement to that effect is sufficient in lieu of submitting a detailed... no property was acquired during the month, include a statement to that effect. The same information... was acquired under the contract, provide a statement to that effect. The report should note any...

The Year of GASB.

ERIC Educational Resources Information Center

Hardy, Elisabet

2002-01-01

Describes several options for school districts to comply with Governmental Accounting Standards Board (GASB) Statements 34 and 35 that require school districts to inventory their fixed assets and measure the value of these assets over their estimated life for inclusion in their financial statements. Information about GASB Statements 34 and 35 is…

40 CFR 152.135 - Transfer of registration.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., spinoff, bankruptcy transfer (no financial information need be disclosed); (7) A statement that the transferor and transferee understand that any false statement may be punishable under 18 U.S.C. 1001; and (8...) The name(s) and EPA registration number(s) of the product(s) being transferred; (4) A statement that...

7 CFR 1775.21 - Audit or financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

7 CFR 1218.51 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...

The Objective of Financial Reporting.

ERIC Educational Resources Information Center

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.…

Understanding Financial Statements. Financial Matters. Board Basics.

ERIC Educational Resources Information Center

McCarthy, John H.; Turner, Robert M.

1998-01-01

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

Army Logistics Systems: Opportunities to Improve the Accuracy of the Army’s Major Equipment Item System

DTIC Science & Technology

1998-01-01

consolidated financial statements of the federal government, we are reviewing the accuracy of data in the military services’ financial/logistical systems that are used to provide property, plant, and equipment information to the financial statements. The Army uses the Continuing Balance System-Expanded (CBSX) as its central logistics system for reporting the types, quantities, and location of equipment; monitoring the equipment readiness of its warfighting units; and filling equipment shortages in those units scheduled for mobilization. In addition,

Reporting and Disclosing Intragovernmental Transactions for the FY 1997 DOD Consolidated Financial Statements.

DTIC Science & Technology

1998-09-21

This report discusses the reporting and disclosing of intragovernmental transactions on FY 1997 DoD Component and FY 1997 DoD Consolidated Financial Statements . The...comply with the law, DoD prepared financial statements for the 16 reporting entities to be included in the FY 1997 DoD Consolidated Financial Statements . The...Consolidated Financial Statement. The overall audit objective was to determine whether the FY 1997 DoD Consolidated Financial Statements were presented

17 CFR 210.3-13 - Filing of other financial statements in certain cases.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...

17 CFR 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... omission of unrequired or inapplicable financial statements. 210.4-03 Section 210.4-03 Commodity and... unrequired or inapplicable financial statements. (a) No caption should be shown in any financial statement as to which the items and conditions are not present. (b) Financial statements not required or...

Financial accounting for radiology executives.

PubMed

Seidmann, Abraham; Mehta, Tushar

2005-03-01

The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

49 CFR 1180.9 - Financial information.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., TRACKAGE RIGHTS, AND LEASE PROCEDURES General Acquisition Procedures § 1180.9 Financial information. The...'s Uniform System of Accounts, 49 CFR part 1201: (a) Pro forma balance sheet (exhibit 16). Where the transaction involves a proceeding other than a control, a pro forma balance sheet statement giving effect to...

Financial reporting.

PubMed

Bachrach, D J; Farrell, N L

1985-01-01

"How are we doing?" Financial reports must provide the answer to this all-important question for every medical group. Although there are some key differences between academic practices and private group practices, good financial reports and statements of activity are essential in all situations. Examples are provided here of how financial information can be communicated to the several organizational levels that need the information, as well as how financial planning, measurement, and control are part of this communication process. Sample formats outline the important ingredients for making your group's reports more useful.

17 CFR 210.3A-02 - Consolidated financial statements of the registrant and its subsidiaries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 1975 Consolidated and Combined Financial Statements § 210.3A-02 Consolidated financial statements of... consolidated financial statements principles of inclusion or exclusion which will clearly exhibit the financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated financial...

10 CFR 600.504 - Information an applicant must submit.

Code of Federal Regulations, 2010 CFR

2010-01-01

... submit with the application for financial assistance, or at such later time as may be specified by DOE....504 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Eligibility Determination for Certain Financial Assistance Programs-General Statement of Policy § 600.504...

Data Supporting the Environmental Liability Line Item on the FY 1999 DoD Financial Statements

DTIC Science & Technology

2000-07-27

requires DoD and other Government agencies to prepare consolidated financial statements . This audit supports our audit of the FY 1999 DoD Agency-Wide...financial statements and future audits of financial statements. The FY 1999 DoD Agency-Wide Balance Sheet is part of the DoD consolidated financial statements and

Defense Finance and Accounting Service Work on the Navy Defense Business Operations Fund FY 1995 Financial Statements

DTIC Science & Technology

1996-11-22

consolidation of financial statements , and for an automated process to transfer financial statement data from the Central Data Base to a... consolidation of financial statements . The Deputy Chief Financial Officer also indicated that the DFAS Cleveland Center approved a system change request...ently is developing Standard Operating Procedures to ensure consistency and standardization in the adjustment and consolidation of financial statements .

42 CFR 460.208 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Financial statements. 460.208 Section 460.208... ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.208 Financial statements. (a... must submit a certified financial statement that includes appropriate footnotes. (2) The financial...

7 CFR 3011.1 - General statement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AVAILABILITY OF INFORMATION TO THE PUBLIC § 3011.1 General statement. This part is issued in... (7 CFR 1.1-1.23 and Appendix A) under the Freedom of Information Act (5 U.S.C. 552, as amended...

7 CFR 1218.51 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE BLUEBERRY PROMOTION, RESEARCH, AND INFORMATION ORDER Blueberry Promotion, Research, and Information Order Expenses and Assessments...

7 CFR 1218.51 - Financial statements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE BLUEBERRY PROMOTION, RESEARCH, AND INFORMATION ORDER Blueberry Promotion, Research, and Information Order Expenses and Assessments...

7 CFR 1218.51 - Financial statements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE BLUEBERRY PROMOTION, RESEARCH, AND INFORMATION ORDER Blueberry Promotion, Research, and Information Order Expenses and Assessments...

7 CFR 1218.51 - Financial statements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE BLUEBERRY PROMOTION, RESEARCH, AND INFORMATION ORDER Blueberry Promotion, Research, and Information Order Expenses and Assessments...

U.S. Government Financial Statements: Results of GAO’s Fiscal Year 1997 Audit

DTIC Science & Technology

1998-04-01

Our audit of the federal government’s consolidated financial statements and the Inspectors General (IG) audits of agencies’ financial statements have...fiscal year 1997 consolidated financial statements , (2) internal controls weaknesses, and (3) serious difficulties complying with financial systems

7 CFR 1230.115 - Submission of annual financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Submission of annual financial statements. 1230.115... Submission of annual financial statements. State Pork Producer Associations, as defined in § 1230.25, that... financial statements prepared by State association staff members or individuals who prepare annual financial...

17 CFR 210.3A-02 - Consolidated financial statements of the registrant and its subsidiaries.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Consolidated financial... Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS... 1975 Consolidated and Combined Financial Statements § 210.3A-02 Consolidated financial statements of...

76 FR 13699 - Reports, Forms and Recordkeeping Requirements Information Collection Activity Under OMB Review

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-14

...: Uniform Financial Reporting Requirements. OMB Control Number: 2133-0005. Type of Request: Extension of...(s): MA-172. Abstract: The Uniform Financial Reporting Requirements are used as a basis for preparing and filing semi-annual and annual financial statements with the Maritime Administration. Regulations...

Measuring financial performance: an overview of financial statements.

PubMed

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.

17 CFR 210.3A-03 - Statement as to principles of consolidation or combination followed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Consolidated and Combined Financial Statements § 210.3A-03 Statement as to principles of consolidation or... of (1) subsidiaries in consolidated or combined financial statements and (2) companies in consolidated or combined financial statements, shall be stated in the notes to the respective financial...

17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

17 CFR 400.4 - Information concerning associated persons of financial institutions that are government...

Code of Federal Regulations, 2010 CFR

2010-04-01

... completed and current Form U-4 (promulgated by a self-regulatory organization) or Form MSD-4 (as required... regulatory agency for such financial institution, a statement correcting such information. (c) For the... shall: (1) Promptly obtain and, within 10 days thereafter, file with the appropriate regulatory agency...

77 FR 32970 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-04

... more granular data reported in the FR Y-14Q and the FR Y-14M schedules for their Consolidated Financial... collections of information. Copies of the Paperwork Reduction Act Submission, supporting statements and... nonbank financial companies supervised by the Federal Reserve are subject to enhanced risk-based and...

78 FR 20523 - Community Health Needs Assessments for Charitable Hospitals

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-05

... of an organization the financial statements of which are included in consolidated financial statements with other organizations, its consolidated financial statements). Notice 2010-39 In May 2010, the... audited financial statements. The expected recordkeepers are hospital organizations described in sections...

Naval Petroleum and Oil Shale Reserves Combined Financial Statements September 30, 1994 and 1993 and Management Overview and Supplemental Financial and Management Information

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1994-12-31

This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1994. The auditors have expressed an unqualified opinion on the 1994 statements. Their reports on the NPOSR internal control structure and on compliance with laws and regulations, and management letter on addressing needed improvements are also provided. NPOSR consists of petroleum reserves in California and Wyoming, and oil shale reserves in Colorado and Utah. The Government`s interests in NPOSR are managed by the Department through its headquarters office inmore » Washington, D.C. In addition, the Department has site offices in both California and Wyoming that are responsible for contractor oversight functions. Daily operations are conducted under contract by two management and operating contractors. By law, NPOSR was authorized to produce crude oil at the maximum efficient rate for six years. The law allowed production to be extended for three year periods, provided that the President of the United States certified that continued maximum production was in the best interest of the nation. The current three year period ends on April 5, 1997. Additional information about NPOSR is provided in the overview and notes to the financial statements.« less

30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

Code of Federal Regulations, 2010 CFR

2010-07-01

... statements to verify my net worth, what standards must they meet? (a) Your audited annual financial statements must be bound. (b) Your audited annual financial statements must include the unqualified opinion of an independent accountant that states: (1) The financial statements are free from material...

7 CFR 3052.235 - Program-specific audits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... program in a single audit. (2) The auditee shall prepare the financial statement(s) for the Federal... the financial statement(s) for the Federal program in accordance with GAGAS; (ii) Obtain an... opinion (or disclaimer of opinion) as to whether the financial statement(s) of the Federal program is...

7 CFR 4280.140 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4280.140 Section 4280.140... Efficiency Improvements Program Section B. Guaranteed Loans § 4280.140 Financial statements. (a) The... financial statements, at its sole discretion when the Agency is concerned about the applicant's credit risk. ...

Accounting Support for Preparation of Joint Chiefs of Staff Financial Statements

DTIC Science & Technology

1996-03-12

consolidated financial statements for FY 1996 and each succeeding year. The consolidated DoD financial statements for FY 1996 will include the financial statements for the Joint Chiefs of Staff (JCS). For FY 1994, the JCS received $524 million in appropriated

12 CFR 350.5 - Alternative annual disclosure statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...

12 CFR 630.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Act of 1971, as amended (Act). (b) Combined financial statements means financial statements prepared... includes financial data of the bank's consolidated subsidiaries. (c) Disclosure entity means any Farm... means a report that presents the Systemwide combined financial statements, supplemental financial...

17 CFR 210.11-02 - Preparation requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... investors with information about the continuing impact of a particular transaction by showing how it might have affected historical financial statements if the transaction had been consummated at an earlier time. Such statements should assist investors in analyzing the future prospects of the registrant...

17 CFR 210.3-12 - Age of financial statements at effective date of registration statement or at mailing date of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-12 Age of...

17 CFR 210.8-03 - Interim financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (§ 249.308(a) of this chapter) must be reviewed by an independent public accountant using professional... interim financial statements have been reviewed by an independent public accountant, a report of the accountant on the review must be filed with the interim financial statements. Interim financial statements...

17 CFR 210.8-02 - Annual financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Annual financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

Internal Controls and Compliance with Laws and Regulations for the Defense Business Operations Fund Consolidated Financial Statements for FY 1996

DTIC Science & Technology

1997-06-26

business areas such as Supply Management, Depot Maintenance, and Transportation. The Defense Business Operations Fund Consolidated Financial Statements for... Consolidated Financial Statements were presented fairly in accordance with Office of Management and Budget Bulletin No. 94-01, "Form and Content of...Agency Financial Statements," November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were

17 CFR 210.3-09 - Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial statements of subsidiaries not consolidated and 50 percent or less owned persons. (a) If any of... consolidated financial statements required by §§ 210.3-01 and 3-02. However, these separate financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Separate financial statements...

17 CFR 210.8-08 - Age of financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

17 CFR 230.417 - Date of financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Date of financial statements... RULES AND REGULATIONS, SECURITIES ACT OF 1933 General Requirements § 230.417 Date of financial statements. Whenever financial statements of any person are required to be furnished as of a date within a...

Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations.

DTIC Science & Technology

1998-10-06

requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated ... Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations." This entity represents a

U.S. Government Financial Statements: FY 2000 Reporting Underscores the Need to Accelerate Federal Financial Management Reform

DTIC Science & Technology

2001-03-30

I am pleased to be here today to discuss our report on the U.S. government’s consolidated financial statements for fiscal year 2000. Both the... consolidated financial statements and our report are included in the Fiscal Year 2000 Financial Report of the United States Government (Financial Report...CFO Act agencies), beginning with fiscal year 1996, and consolidated financial statements for the U.S. government, beginning with fiscal year 1997.

13 CFR 108.1220 - Requirement for NMVC Company to file financial statements at the time of request for a draw.

Code of Federal Regulations, 2010 CFR

2010-01-01

... file financial statements at the time of request for a draw. 108.1220 Section 108.1220 Business Credit... Nmvc Company § 108.1220 Requirement for NMVC Company to file financial statements at the time of... financial statement on Form 468 (Short Form); and (2) File a statement of no material adverse change in your...

Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1995 Air Force Consolidated Financial Statements.

DTIC Science & Technology

1996-04-18

financial statements . We delegated the audit of the FY 1995 Air Force consolidated financial statements to the Air Force Audit Agency. On March 1...1996, the Air Force Audit Agency issued its "Report of Audit: Opinion on Fiscal Year 1995 Air Force Consolidated Financial Statements " (Project 94053001...disclaimer of opinion. The audit objective was to determine the accuracy and completeness of the audit of the FY 1995 Air Force consolidated financial statements conducted

Inspector General, DoD, Oversight of the Air Force Audit Agency Audit of the FY 1996 Air Force Consolidated Financial Statements.

DTIC Science & Technology

1997-04-10

financial statements . We delegated the audit of the FY 1996 Air Force consolidated financial statements to the Air Force Audit Agency on May 17, 1996...This report provides our endorsement of the Air Force Audit Agency disclaimer of opinion on the Air Force consolidated financial statements for FY...1996, along with the Air Force Audit Agency Report of Audit, ’Opinion on Fiscal Year 1996 Air Force Consolidated Financial Statements .’

78 FR 5503 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Statement...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-25

... for Unemployment Compensation for Federal Employees and Ex-Servicemembers ACTION: Notice. SUMMARY: The... Funds for Unemployment Compensation for Federal Employees and Ex-Servicemembers,'' (Reporting Form ETA... Collection: Statement of Expenditures and Financial Adjustment of Federal Funds for Unemployment Compensation...

Be Vigilant on Financial Statements.

ERIC Educational Resources Information Center

Freed, DeBow

2002-01-01

Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

12 CFR 563c.1 - Form and content of financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

17 CFR 210.2-04 - Examination of financial statements of persons other than the registrant.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-04 Examination of financial statements of persons other than the registrant. If a registrant is required to file financial statements of any other person, such...

Internal Controls and Compliance with Laws and Regulations for the FY 1997 Financial Statements of Other Defense Organizations

DTIC Science & Technology

1998-07-13

requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated ... Financial Statements for FY 1997 include financial statements for a reporting entity entitled Other Defense Organizations. This entity represents a

17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Currency for financial statements of foreign private issuers. 210.3-20 Section 210.3-20 Commodity and Securities Exchanges... General Instructions As to Financial Statements § 210.3-20 Currency for financial statements of foreign...

17 CFR 210.3-17 - Financial statements of natural persons.

Code of Federal Regulations, 2011 CFR

2011-04-01

... natural persons. 210.3-17 Section 210.3-17 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial statements otherwise required, a natural person may file an unaudited balance sheet as of a date within 90...

Military Retirement Fund Audited Financial Report. Fiscal Year 2012

DTIC Science & Technology

2012-11-06

FY 2012 included: 1) New economic assumptions due to the Federal Accounting Standards Advisory Board (FASAB) financial reporting Statement of...weaknesses were found in the design or operation of the internal control over financial reporting . Improper Payments Information Act of 2002 (Public Law No...accepted in the United States of America, OMB Circular A-136, Financial Reporting Requirements, and the Federal Accounting Standards Advisory Board

Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

DTIC Science & Technology

2002-05-31

Financial Statement May 31, 2002 Office of the Inspector General of the Department of Defense Major Deficiencies in Financial Reporting for Other...Subtitle Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds Contract Number Grant Number...use the financial reports of the Other Defense Organizations-General Funds to make management decisions. It explains major financial reporting deficiencies

NASA Accountability Report

NASA Technical Reports Server (NTRS)

1997-01-01

NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

12 CFR 363.2 - Annual reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) Audited financial statements. Each insured depository institution shall prepare annual financial... financial statements must reflect all material correcting adjustments necessary to conform with GAAP that... the institution's annual financial statements, for establishing and maintaining an adequate internal...

Improving Access to Student Financial Aid Information. Hearing before the Subcommittee on Government Information and Regulation of the Committee on Governmental Affairs. United States Senate, One Hundred Second Congress First Session.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Governmental Affairs.

This document presents testimony and prepared statements concerning the lack of information about educational and career opportunities for young people beyond high school, and the need for improving access to student financial aid information so that economically disadvantaged students have the opportunity to go on to higher education. Witnesses…

30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

Code of Federal Regulations, 2010 CFR

2010-07-01

... financial statements to verify my unencumbered assets, what standards must they meet? Any audited annual financial statements that you submit must: (a) Meet the standards in § 253.24; and (b) Include a certification by the independent accountant who audited the financial statements that states: (1) The value of...

7 CFR 400.171 - Qualifying when a state does not require that an Annual Statutory Financial Statement be filed.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Annual Statutory Financial Statement be filed. 400.171 Section 400.171 Agriculture Regulations of the... filing an Annual Statutory Financial Statement must, in addition to the requirements of § 400.170 (a), (b), (c) and (d), submit an Annual Statutory Financial Statement audited by a Certified Public Accountant...

13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

12 CFR 563d.210 - Form and content of financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...

Financial Management at the Department of Defense Education Activity.

DTIC Science & Technology

1997-04-17

The Chief Financial Officers Act (Public Law 103-356) requires DoD to provide consolidated financial statements for FY 1996 to the Office of...Management and Budget. DoD consolidated financial statements will include the financial statements for DoDEA. An adequate system of funds control is a

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

NASA Astrophysics Data System (ADS)

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%).

13 CFR 115.36 - Indemnity settlements and reinstatement of Principal.

Code of Federal Regulations, 2010 CFR

2010-01-01

... for SBA's consideration must include current financial information, including financial statements... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Indemnity settlements and reinstatement of Principal. 115.36 Section 115.36 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION...

13 CFR 124.104 - Who is economically disadvantaged?

Code of Federal Regulations, 2010 CFR

2010-01-01

... disadvantage must describe it in a narrative statement, and must submit personal financial information. (2) When married, an individual claiming economic disadvantage also must submit separate financial... eligibility, the net worth of an individual claiming disadvantage must be less than $250,000. For continued 8...

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

ERIC Educational Resources Information Center

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.…

17 CFR 210.10-01 - Interim financial statements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... financial statements, such as a statement of significant accounting policies and practices, details of..., significant changes since the end of the most recently completed fiscal year in such items as: accounting... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting...

30 CFR 705.4 - Responsibility.

Code of Federal Regulations, 2010 CFR

2010-07-01

... file statements pursuant to § 705.11; (2) Promptly review the statement of employment and financial... Regulatory Authority that the State has completed the review of the statement, that prohibited financial... operations; (2) File a fully completed statement of employment and financial interest 120 days after these...

49 CFR 260.31 - Execution and filing of the application.

Code of Federal Regulations, 2010 CFR

2010-10-01

...; that he or she has examined the financial statements and supporting schedules included in this... attached to such statements, those financial statements and supporting schedules represent a true and complete statement of the financial position of the Applicant and that there are no undisclosed assets...

Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1977.

ERIC Educational Resources Information Center

New Jersey State Dept. of Higher Education, Trenton. Office of Community Coll. Programs.

Data from audited financial statements of the individual New Jersey county colleges, the institutional Cost Reporting System, and the Office of Facilities Planning and Construction comprise this report for the fiscal year ending June 1977. The report provides financial information and analytical narrative on enrollments and educational cost per…

Department of Education: Multiple, Nonintegrated Systems Hamper Management of Student Financial Aid Programs. Testimony before the Committee on Labor and Human Resources, U. S. Senate. Statement of Cornelia M. Blanchette, Associate Director Education and Employment Issues, Health, Education, and Human Services Division.

ERIC Educational Resources Information Center

Blanchette, Cornelia M.

This statement of Cornelia M. Blanchette to the U.S. Senate Committee on Labor and Human Reources discusses Department of Education information management systems that support the financial aid programs authorized by Title IV of the Higher Education Act of 1965, as amended. These programs help the Federal Family Education Loan Program (FFELP), the…

FAS 33: accurately recording effects of changing prices.

PubMed

Sage, L G

1987-02-01

FAS 33 addresses the problem of distortion in conventional historical cost financial statements because of changing prices. It requires 1300 business enterprises to report selected changing price data on a supplementary basis. It has been demonstrated that it is also feasible and beneficial for hospitals to present price disclosures as supplementary information to their financial statements. The possible application of FAS 33 is supported on the basis that the accounting and reporting methods of healthcare institutions are similar to the accounting and reporting practices of profit-seeking entities.

33 CFR 138.80 - Financial responsibility, how established.

Code of Federal Regulations, 2010 CFR

2010-07-01

... must submit annual, current, and audited non-consolidated financial statements prepared in accordance... certificant, apart from any other affiliated entity, and identify the consolidated financial statement to...-insurance. By filing with the Director, NPFC, the financial statements specified in paragraph (b)(3)(i) of...

31 CFR 149.2 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... asset, or group of assets, was sold or otherwise disposed of in an orderly transaction. Most recent financial statement available. (1) The term “most recent financial statement available” means a covered financial company's— (i) Most recent financial statement filed with the Securities and Exchange Commission...

31 CFR 149.2 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... asset, or group of assets, was sold or otherwise disposed of in an orderly transaction. Most recent financial statement available. (1) The term “most recent financial statement available” means a covered financial company's— (i) Most recent financial statement filed with the Securities and Exchange Commission...

40 CFR 790.99 - Statement of financial responsibility.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Statement of financial responsibility... From Test Rules § 790.99 Statement of financial responsibility. Each applicant for an exemption shall submit the following sworn statement with his or her application: I understand that if this application...

7 CFR 4279.2 - Definitions and abbreviations.

Code of Federal Regulations, 2011 CFR

2011-01-01

... from a series of financial statements of a business over a period of time. Financial statement analysis... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

7 CFR 4279.2 - Definitions and abbreviations.

Code of Federal Regulations, 2012 CFR

2012-01-01

... from a series of financial statements of a business over a period of time. Financial statement analysis... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

Building an Accurate Financial Data Base.

ERIC Educational Resources Information Center

Conger, Cathleen A.

1979-01-01

Using the audited financial statements recommended by the NACUBO/AICPA guidelines of 1974, it is possible to provide an institution with a consolidated statement of changes in financial position while maintaining its present financial statement format, distinctions among its major fund groups, and its comparability with other institutions. (MLW)

7 CFR 4290.1220 - Requirement for RBIC to file financial statements at the time of request for a draw.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... (Short Form), you must: (1) Give the Secretary a financial statement on Form 468 (Short Form), and (2...

17 CFR 210.8-08 - Age of financial statements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... Smaller Reporting Companies § 210.8-08 Age of financial statements. At the date of filing, financial...

17 CFR 240.15d-2 - Special financial report.

Code of Federal Regulations, 2010 CFR

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...

17 CFR 210.8-05 - Pro forma financial information.

Code of Federal Regulations, 2011 CFR

2011-04-01

... consummated during the most recent fiscal year or subsequent interim period, pro forma statements of income... (2) If consummation of the transaction has occurred or is probable after the date of the most recent... combination as of the date of the most recent balance sheet. For a purchase, pro forma statements of income...

78 FR 23281 - Notice of Proposed Information Collection; Comment Request: Ginnie Mae Multiclass Securities...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-18

... Statements Accountant for 15 8 120 32 3840 (attached to closing Sponsor. letter). Accountants' Closing Accountant...... 15 8 120 8 960 Letter. Accountants' OCS Letter... Accountant...... 15 8 120 8 960 Structuring Data Accountant...... 15 8 120 8 960 Financial Statements...... Accountant...... 15 8 120 1 120...

7 CFR 400.203 - Financial statement and certification.

Code of Federal Regulations, 2012 CFR

2012-01-01

... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

7 CFR 400.203 - Financial statement and certification.

Code of Federal Regulations, 2013 CFR

2013-01-01

... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

7 CFR 400.203 - Financial statement and certification.

Code of Federal Regulations, 2014 CFR

2014-01-01

... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

7 CFR 400.203 - Financial statement and certification.

Code of Federal Regulations, 2011 CFR

2011-01-01

... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

7 CFR 400.203 - Financial statement and certification.

Code of Federal Regulations, 2010 CFR

2010-01-01

... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

7 CFR 1221.113 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE SORGHUM PROMOTION, RESEARCH, AND INFORMATION ORDER Sorghum Promotion, Research, and Information Order Sorghum Promotion, Research, and...

19 CFR 163.1 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... following: Statements; declarations; documents; electronically generated or machine readable data; electronically stored or transmitted information or data; books; papers; correspondence; accounts; financial accounting data; technical data; computer programs necessary to retrieve information in a usable form; and...

77 FR 46775 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-06

... financial statements. The Commission uses the information provided in the collection of information to..., including through the use of automated collection techniques or other forms of information technology..., Copies Available From: Securities and Exchange Commission, Office of Investor Education and Advocacy...

Recognition of Depreciation by Not-For-Profit Institutions. A NACUBO Mongraph.

ERIC Educational Resources Information Center

Forrester, Robert T.; Collins, Stephen J.

Information on depreciation concepts, accounting procedures, and reporting formats in not-for-profit institutions is provided. Details are included on the requirements and implications of the Financial Accounting Standards Board's Statement of Financial Accounting Standards no. 93 (FASB 93). Following highlights of FASB 93, an overview looks at…

76 FR 5251 - Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-28

... March 31, 2011, report date. These proposed changes are described below. \\2\\ Consolidated Financial Statements for Bank Holding Companies, OMB Number: 7100-0128. Discussion of Proposed Revisions to the FFIEC... Financial Institutions Examination Council (FFIEC), requested public comment for 60 days on a proposal to...

12 CFR 630.4 - Responsibilities for preparing the report to investors.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Corporation for preparation of the report to investors, including: (i) Financial data of the bank or, if the... preparation of the report to investors; (ii) Provide instructions to the disclosure entities regarding the information needed for preparation of the Systemwide combined financial statements and disclosures required to...

12 CFR 630.4 - Responsibilities for preparing the report to investors.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Corporation for preparation of the report to investors, including: (i) Financial data of the bank or, if the... preparation of the report to investors; (ii) Provide instructions to the disclosure entities regarding the information needed for preparation of the Systemwide combined financial statements and disclosures required to...

78 FR 61448 - Proposed Collection; Comment Request for Forms 1120-L and SCHM-3

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-03

... statements and reconciles financial statement net income (loss) for the corporation (or consolidated financial statement group, if applicable), to net income (loss) of the corporation for U.S. taxable income purposes. Schedule M-3, Parts II and III, reconcile financial statement net income (loss) for the U.S...

17 CFR 210.5-04 - What schedules are to be filed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... reflected in the audited consolidated financial statements required by §§ 210.3-01 and 3-02. The schedule... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... shown in the related financial statement or in a note thereto without making such statement unclear or...

7 CFR 1212.51 - Financial statements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE HONEY PACKERS AND IMPORTERS RESEARCH, PROMOTION, CONSUMER EDUCATION AND INDUSTRY INFORMATION ORDER Honey Packers and Importers Research...

17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

Code of Federal Regulations, 2011 CFR

2011-04-01

... than U.S. Generally Accepted Accounting Principles or International Financial Reporting Standards as... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Financial statements of... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY...

25 CFR 571.14 - Relationship of financial statements to fee assessment reports.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Relationship of financial statements to fee assessment..., submitted under 25 CFR part 514, with its audited or reviewed financial statements for each location and... COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.14 Relationship of financial...

Fiscal Year 2011 U.S. Government Financial Statements: The Federal Government Faces Continuing Financial Management and Long-Term Fiscal Challenges

DTIC Science & Technology

2012-03-01

GAO annually audits the consolidated financial statements of the U.S. government. The Congress and the President need reliable, useful, and timely...based consolidated financial statements . Unless these weaknesses are adequately addressed, they will, among other things, continue to (1) hamper the

Financial statement analysis, internal controls, and audit readiness: Bestpractices for Pakistan army financial management officers

DTIC Science & Technology

2017-06-01

2012). Noland and Metrejean (2013) emphasize the importance of the internal control environment and cite the June 2010 case of a non -existent...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA MBA PROFESSIONAL REPORT FINANCIAL STATEMENT ANALYSIS, INTERNAL CONTROLS , AND...FINANCIAL STATEMENT ANALYSIS, INTERNAL CONTROLS , AND AUDIT READINESS: BEST PRACTICES FOR PAKISTAN ARMY FINANCIAL MANAGEMENT OFFICERS 5. FUNDING NUMBERS 6

77 FR 14440 - Notice of Information Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-09

... INFORMATION: I. Abstract To ensure accurate reporting of Government-owned, contractor-held property on the financial statements and to provide information necessary for effective property management, NASA obtains summary data annually from the official Government property records maintained by its contractors, on the...

77 FR 39518 - Notice of Information Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-03

... INFORMATION: I. Abstract To ensure accurate reporting of Government-owned, contractor-held property on the financial statements and to provide information necessary for effective property management, NASA obtains summary data annually from the official Government property records maintained by its contractors, on the...

75 FR 70298 - Notice of Information Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-17

... INFORMATION: I. Abstract To ensure accurate reporting of Government-owned, contractor-held property on the financial statements and to provide information necessary for effective property management, NASA obtains summary data annually from the official Government property records maintained by its contractors, on the...

12 CFR 208.36 - Reporting requirements for State member banks subject to the Securities Exchange Act of 1934.

Code of Federal Regulations, 2010 CFR

2010-01-01

... recent fiscal year, and no foreign offices, may elect to substitute for the financial statements required... qualifying for and electing to file financial statements from its quarterly report of condition pursuant to... statement or schedule, only the particular financial statement or schedule need be included. All copies of...

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Code of Federal Regulations, 2010 CFR

2010-04-01

... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Code of Federal Regulations, 2011 CFR

2011-04-01

... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit

DTIC Science & Technology

2015-03-12

trivial amount at a level where it is likely that in aggregate (total) the misstatements would not be material . AICPA AU Section 312, “Audit Risk ... risk that the financial statements are free of material misstatements . When statistical techniques are used, the auditor can conclude through the... misstatement in the financial statements was made, the auditor could not conclude at a low risk that the financial statements are free of material

Oakton Community College Annual Report to the Community, Fiscal Year 1996.

ERIC Educational Resources Information Center

Oakton Community Coll., Des Plaines, IL.

This 1996 annual report from Oakton Community College in Illinois was prepared to inform the community about the college's operations and finances, but in a more condensed, user friendly format than the comprehensive financial report. It includes statements from the board chairman and president, a mission statement, and a description of the board…

Consistency of financial interest disclosures in the biomedical literature: the case of coronary stents.

PubMed

Weinfurt, Kevin P; Seils, Damon M; Tzeng, Janice P; Lin, Li; Schulman, Kevin A; Califf, Robert M

2008-05-07

Disclosure of authors' financial interests has been proposed as a strategy for protecting the integrity of the biomedical literature. We examined whether authors' financial interests were disclosed consistently in articles on coronary stents published in 2006. We searched PubMed for English-language articles published in 2006 that provided evidence or guidance regarding the use of coronary artery stents. We recorded article characteristics, including information about authors' financial disclosures. The main outcome measures were the prevalence, nature, and consistency of financial disclosures. There were 746 articles, 2985 authors, and 135 journals in the database. Eighty-three percent of the articles did not contain disclosure statements for any author (including declarations of no interests). Only 6% of authors had an article with a disclosure statement. In comparisons between articles by the same author, the types of disagreement were as follows: no disclosure statements vs declarations of no interests (64%); specific disclosures vs no disclosure statements (34%); and specific disclosures vs declarations of no interests (2%). Among the 75 authors who disclosed at least 1 relationship with an organization, there were 2 cases (3%) in which the organization was disclosed in every article the author wrote. In the rare instances when financial interests were disclosed, they were not disclosed consistently, suggesting that there are problems with transparency in an area of the literature that has important implications for patient care. Our findings suggest that the inconsistencies we observed are due to both the policies of journals and the behavior of some authors.

Consistency of Financial Interest Disclosures in the Biomedical Literature: The Case of Coronary Stents

PubMed Central

Weinfurt, Kevin P.; Seils, Damon M.; Tzeng, Janice P.; Lin, Li; Schulman, Kevin A.; Califf, Robert M.

2008-01-01

Background Disclosure of authors' financial interests has been proposed as a strategy for protecting the integrity of the biomedical literature. We examined whether authors' financial interests were disclosed consistently in articles on coronary stents published in 2006. Methodology/Principal Findings We searched PubMed for English-language articles published in 2006 that provided evidence or guidance regarding the use of coronary artery stents. We recorded article characteristics, including information about authors' financial disclosures. The main outcome measures were the prevalence, nature, and consistency of financial disclosures. There were 746 articles, 2985 authors, and 135 journals in the database. Eighty-three percent of the articles did not contain disclosure statements for any author (including declarations of no interests). Only 6% of authors had an article with a disclosure statement. In comparisons between articles by the same author, the types of disagreement were as follows: no disclosure statements vs declarations of no interests (64%); specific disclosures vs no disclosure statements (34%); and specific disclosures vs declarations of no interests (2%). Among the 75 authors who disclosed at least 1 relationship with an organization, there were 2 cases (3%) in which the organization was disclosed in every article the author wrote. Conclusions/Significance In the rare instances when financial interests were disclosed, they were not disclosed consistently, suggesting that there are problems with transparency in an area of the literature that has important implications for patient care. Our findings suggest that the inconsistencies we observed are due to both the policies of journals and the behavior of some authors. PMID:18461146

Radiology applications of financial accounting.

PubMed

Leibenhaut, Mark H

2005-03-01

A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

The application of interactive worksheet to improve vocational students' ability to write financial statements

NASA Astrophysics Data System (ADS)

Larasati, Aisyah; Hajji, Apif Miftahul

2017-09-01

Vocational students in Culinary Department is required to mastering the ability on managing restaurant. One of the responsibility of the students while operating a training restaurant is writing financial statements. Most of the time, writing financial statements is the hardest part for students to be conducted in a training restaurant since the students have studied limited theory/courses on that topic. This research aims to explore the improvement of students' ability to write financial statements after the application of interactive worksheet by asking them to solve financial statements case study. This research is an experimental research. Three groups of samples are used in this research, in which each of the group consists of 74 students. The first group consists of the students who solve the case study without using any software/application, the second group solve the case study by using Microsoft excel, and the third group solve the case study by using the interactive worksheet application. The results show that the use of interactive worksheet significantly improve the students ability to solve the financial statement case study either in term of accuracy or time needed to write the financial statement.

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2010 CFR

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...

7 CFR 4279.2 - Definitions and abbreviations.

Code of Federal Regulations, 2013 CFR

2013-01-01

.... Financial statement analysis normally contains spreadsheets for balance sheet items and income statements... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

7 CFR 4279.2 - Definitions and abbreviations.

Code of Federal Regulations, 2014 CFR

2014-01-01

.... Financial statement analysis normally contains spreadsheets for balance sheet items and income statements... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

49 CFR 1018.29 - Payments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... to the Section of Financial Services, Surface Transportation Board, Washington, DC 20423, unless... consist of a financial statement or a signed statement certified under penalty of perjury to be true and... debt payment in the event the debtor defaults. If the debtor's financial statement discloses the...

12 CFR 332.13 - Exception to opt out requirements for service providers and joint marketing.

Code of Federal Regulations, 2010 CFR

2010-01-01

... this section may include marketing of your own products or services or marketing of financial products... providers and joint marketing. 332.13 Section 332.13 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Exceptions § 332.13...

76 FR 70523 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-14

...-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of Proposed Rule Change to Adopt FINRA Rule 4524 (Supplemental FOCUS Information) and Proposed Supplementary Schedule to...). \\2\\ 17 CFR 240.19b-4. I. Self-Regulatory Organization's Statement of the Terms of Substance of the...

Semiannual Report to Congress, October 1, 2002-March 31, 2003.

ERIC Educational Resources Information Center

Office of Inspector General (ED), Washington, DC.

This semiannual report to Congress by the Office of Inspector General (OIG), U.S. Department of Education, covers the actions of the OIG from October 1, 2002, through March 31, 2003. The report discusses four goals of the President's Management Agenda: (1) improved financial performance: includes information on financial statement audits,…

10 CFR Appendix B to Subpart A of... - Adjudicative Guidelines Approved by the President in Accordance With the Provisions of Executive...

Code of Federal Regulations, 2010 CFR

2010-01-01

... violations; (12) Guideline L: Outside activities; (13) Guideline M: Misuse of Information Technology Systems..., personal history statement, or similar form used to conduct investigations, determine employment... history of not meeting financial obligations; (b) Deceptive or illegal financial practices such as...

77 FR 27100 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-08

... of the registration process is to provide disclosure of financial and other information to investors... to provide investors with a prospectus and a statement of additional information (``SAI'') covering essential information about the separate account when it makes an initial or additional offering of its...

Examination of Success Factors in Obtaining and Sustaining Clean Audit Opinions Within DoD Components

DTIC Science & Technology

2006-12-01

inventories …Further, unreliable cost and budget information related to nearly a reported $1 trillion of liabilities and about $347 billion of net costs...produce the financial reports required by the auditing entity. From counting inventory to preparing the financial statements themselves...financial sections within the agency count inventories , research acquisition histories or enter data; and did the agency spend money on contractors and

7 CFR 4279.137 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...

18 CFR 351.1 - Financial statements released by carriers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Commission, based on generally accepted accounting principles for which there is authoritative support... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Financial statements... REGULATORY COMMISSION, DEPARTMENT OF ENERGY ACCOUNTS UNDER THE INTERSTATE COMMERCE ACT FINANCIAL STATEMENTS...

48 CFR 52.247-6 - Financial Statement.

Code of Federal Regulations, 2010 CFR

2010-10-01

....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in solicitations for transportation or for transportation-related services to ensure that offerors are prepared to... furnish the Government with a current certified statement of the offeror's financial condition and such...

48 CFR 52.247-6 - Financial Statement.

Code of Federal Regulations, 2011 CFR

2011-10-01

....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in solicitations for transportation or for transportation-related services to ensure that offerors are prepared to... furnish the Government with a current certified statement of the offeror's financial condition and such...

GASB 34 Financial Statements Are Easier With the Right Tools.

ERIC Educational Resources Information Center

Heinfeld, Gary; Arvizu, C. Christopher; Herrera, Michael L.

2001-01-01

Describes experience with certain tools and resources to help school business officials implement the Governmental Accounting Standards Board Statement 34. Focuses on Association of School Business Officials International's new Certificate of Excellence in Financial Reporting guidebook and financial-statement report-writer software called…

Financial Audit: District of Columbia Highway Trust Fund's 1996 Financial Statements

DOT National Transportation Integrated Search

1997-12-15

This report presents the results of efforts to audit the financial statements of the District of Columbia Highway Trust Fund for the 14-month period ended September 30, 1996, and to examine the 5-year forecasted statements of the Fund's expected cond...

30 CFR 706.5 - Responsibility.

Code of Federal Regulations, 2010 CFR

2010-07-01

... statement of employment and financial interests and supplements, if any, filed by each employee to determine...) Certify on each statement that review has been made, that prohibited financial interests if any, have been... to assist with the operational duties associated with filing and reviewing financial statements; (6...

17 CFR 210.11-01 - Presentation requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... registrant's most recent annual consolidated financial statements filed at or prior to the date of... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... fully reflected in the financial statements of the registrant included in the filing; (5) During the...

75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-09

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice...

GASB Statement No. 3 Guides Deposits, Investments.

ERIC Educational Resources Information Center

Barker, Linda A.

1986-01-01

Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

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

PubMed

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.

19 CFR 200.735-117 - Supplementary statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... under this section, each employee shall at all times avoid acquiring a financial interest that could... CONDUCT Provisions Governing Statements of Employment and Financial Interests § 200.735-117 Supplementary... and financial interests shall be reported in a supplementary statement as of June 30 each year. If no...

12 CFR 989.4 - Requirement for voluntary bank disclosure.

Code of Federal Regulations, 2010 CFR

2010-01-01

....4 Section 989.4 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.4 Requirement for voluntary bank disclosure. Any financial statements contained... form and content with the financial statements presented in the combined Bank System annual or...

17 CFR 210.3A-04 - Intercompany items and transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Financial Statements § 210.3A-04 Intercompany items and transactions. In general, there shall be eliminated intercompany items and transactions between persons included in the (a) consolidated financial statements being... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-03

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42...

77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-07

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-17

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY...

78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-14

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

77 FR 48497 - Sunshine Act Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-14

...--Yes Michael Meehan--Yes Dennis Mulhaupt--Yes Dana Perino--Yes Tara Sonenshine--Yes Statements from... Maryjean Buhler, Chief Financial Officer Paul Kollmer-Dorsey, Deputy General Counsel and Board Secretary... CONTACT PERSON FOR MORE INFORMATION: Persons interested in obtaining more information should contact Paul...

FINANCIAL AUDIT: U.S. Senate Gift Shop Revolving Fund’s Fiscal Year 2000 Financial Statement

DTIC Science & Technology

2001-06-01

GAO United States General Accounting OfficeReport to the Secretary of the SenateJune 2001 FINANCIAL AUDIT U.S. Senate Gift Shop Revolving Fund’s...and Subtitle FINANCIAL AUDIT: U.S. Senate Gift Shop Revolving Funds Fiscal Year 2000 Financial Statement Contract or Grant Number Program Element...Abstract We have audited the accompanying Statement of Receipts, Disbursements, and Fund Balance for the Senate Gift Shop Revolving Fund for the

Financial Statements: Disclosures and Presentations.

DTIC Science & Technology

1985-12-01

may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...after the end of the current year, respectively. (Delaney et al., GAAP Interpretation and Application, pp. 52-53. ) Beginning Measurement Disposal End...Of Changing Prices In Financial Reports GAAP for reporting changing prices in financial reports is promulgated in FASB Statements 33, 39, 40, 41, 46

17 CFR 270.3a-8 - Certain research and development companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and development expenses as defined in FASB Statement of Financial Accounting Standards No. 2, Accounting for Research and Development Costs, as currently in effect or as it may be subsequently revised..., except that the issuer shall consolidate its financial statements with the financial statements of any...

Financial audit : District of Columbia highway trust fund's fiscal year 1999 and 1998 financial statements

DOT National Transportation Integrated Search

2000-10-01

This report presents the results of our audits of the financial statements of the District of Columbia Highway Trust Fund for the fiscal years ended September 30, 1999 and 1998, and our examination of the forecasted statements of the Fund's expected ...

Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Air Force General Fund Financial Statements

DTIC Science & Technology

2000-02-14

Consolidated Financial Statements . Our objective was to determine the accuracy and completeness of the Air Force Audit Agency audit of the FY 1999 Air Force General Fund financial statements. See Appendix A for a discussion of the audit

46 CFR 403.120 - Notes to financial statements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly...

Financial Management: Corps of Engineers Equipment Reporting on Financial Statements for FY 2002

DTIC Science & Technology

2003-08-20

U.S. Army Corps of Engineers civil service and uniformed officers responsible for financial reporting of equipment should read this report. It...discusses the management controls that are necessary to support the financial reporting of equipment on financial statements.

46 CFR 298.13 - Financial requirements.

Code of Federal Regulations, 2014 CFR

2014-10-01

... information in the format given in the Title XI application procedures. (5) Shore facilities, cargo containers, etc. A detailed statement showing the actual cost of any shore facilities, cargo containers, etc...

12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

77 FR 62272 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-12

... securities, the trustee or custodian, and financial statements. The Commission uses the information provided... Copies Available From: Securities and Exchange Commission, Office of Investor Education and Advocacy... (``OMB'') a request for extension of the previously approved collection of information discussed below...

2000 CENSUS Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau

DTIC Science & Technology

2001-12-01

Act of 1996 FMFIA Federal Managers’ Financial Integrity Act of 1982 FTE full-time equivalent GAAP generally...statements.11 This guidance requires that financial statements be prepared in accordance with U.S. generally accepted accounting principles ( GAAP )12 and the...Federal Financial Statements. 12The Federal Accounting Standards Advisory Board promulgates GAAP for federal government entities. Annual Financial

17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of... any periods they are under common control or management. A group of businesses is deemed to be related if: (i) They are under common control or management; (ii) The acquisition of one business is...

Compilation Process for the DOD Consolidated Financial Statements for FY 1997.

DTIC Science & Technology

1998-09-24

we issued a disclaimer of opinion on the DoD Consolidated Financial Statements for FY 1997. We issued our reports on internal controls and compliance...with laws and regulations on June 22, 1998. The overall audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1997

Internal Controls and Compliance With Laws and Regulations for the DOD Consolidated Financial Statements for FY 1996

DTIC Science & Technology

1997-06-30

The primary audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1996 were presented fairly in accordance with...In addition, we determined whether controls were adequate to ensure that the DoD consolidated financial statements were free of material error. We

17 CFR 210.8-08 - Age of financial statements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... CONSERVATION ACT OF 1975 Article 8 Financial Statements of Smaller Reporting Companies § 210.8-08 Age of...

17 CFR 210.8-08 - Age of financial statements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... CONSERVATION ACT OF 1975 Article 8 Financial Statements of Smaller Reporting Companies § 210.8-08 Age of...

17 CFR 210.8-08 - Age of financial statements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... CONSERVATION ACT OF 1975 Article 8 Financial Statements of Smaller Reporting Companies § 210.8-08 Age of...

17 CFR 230.144A - Private resales of securities to institutions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... entity that are consolidated with the entity in its financial statements prepared in accordance with... annual financial statements, as of a date not more than 16 months preceding the date of sale under the... securities holdings in its financial statements on the basis of their market value, and no current...

17 CFR 210.7-05 - What schedules are to be filed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the audited consolidated financial statements required by §§ 210.3-01 and 3-02. The schedule may be... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... notes thereto) may be shown in the related financial statement or in a note thereto without making such...

29 CFR 2520.104-50 - Short plan years, deferral of accountant's examination and report.

Code of Federal Regulations, 2010 CFR

2010-07-01

...) Financial statements and accompanying schedules prepared in conformity with the requirements of section 103... respect to the financial statements and accompanying schedules for both of the two plan years. (2) The annual report for the second of the two consecutive plan years shall include: (i) Financial statements...

Internal Users and Uses of Financial Statements within the Federal Government

DTIC Science & Technology

2012-06-01

income statement, a statement of cash flows, and a statement of changes in stockholders’ equity. The uses and users of private-sector financial...financial reports to identify issues of risk and opportunities based upon 6 significant year-to-year changes, long term liabilities or cash position, or...for the first time (i.e., reconciling cash with the Treasury’s balance) and has constructed an effective audit response infrastructure “enabling the

75 FR 51881 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-23

... Corporations. The regulation provides that financial statement information must be expressed in U.S. dollars translated according to U.S. generally accepted accounting principles and permits functional reporting of...

77 FR 30499 - Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... purposes. These financial statements are audited by a certified public accountant to provide independent... that interested members of the public and affected agencies have an opportunity to comment on...: Public reporting burden for this collection of information is estimated to average 3.20 hours per...

Internal Controls and Compliance With Laws and Regulations for the DOD Consolidated Financial Statements for FY 1997

DTIC Science & Technology

1998-06-22

The primary audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1997 were presented fairly in accordance with...determined whether controls were adequate to ensure that the DoD consolidated financial statements were free of material error. We also assessed DoD

Conceptual model and map of financial exploitation of older adults.

PubMed

Conrad, Kendon J; Iris, Madelyn; Ridings, John W; Fairman, Kimberly P; Rosen, Abby; Wilber, Kathleen H

2011-10-01

This article describes the processes and outcomes of three-dimensional concept mapping to conceptualize financial exploitation of older adults. Statements were generated from a literature review and by local and national panels consisting of 16 experts in the field of financial exploitation. These statements were sorted and rated using Concept Systems software, which grouped the statements into clusters and depicted them as a map. Statements were grouped into six clusters, and ranked by the experts as follows in descending severity: (a) theft and scams, (b) financial victimization, (c) financial entitlement, (d) coercion, (e) signs of possible financial exploitation, and (f) money management difficulties. The hierarchical model can be used to identify elder financial exploitation and differentiate it from related but distinct areas of victimization. The severity hierarchy may be used to develop measures that will enable more precise screening for triage of clients into appropriate interventions.

17 CFR 240.14d-100 - Schedule TO. Tender offer statement under section 14(d)(1) or 13(e)(1) of the Securities Exchange...

Code of Federal Regulations, 2010 CFR

2010-04-01

... text of disclosure requirements in the schedule or any document published, sent or given to security holders. Indicate clearly the coverage of the requirements without referring to the text of the items. F... holders. If pro forma financial information is required by this instruction, the historical financial...

18 CFR 706.404 - Time for submission of statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.404 Time for submission of statements. An employee required to submit a statement of employment and financial intersts by... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Time for submission of...

12 CFR 263.105 - Statement of net worth.

Code of Federal Regulations, 2010 CFR

2010-01-01

... initiation of the adversary adjudication. Unaudited financial statements are acceptable for individual... judge or the Board otherwise requires. Financial statements or reports filed with or reported to a... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Statement of net worth. 263.105 Section 263.105...

12 CFR 308.177 - Statement of net worth.

Code of Federal Regulations, 2010 CFR

2010-01-01

.... Unaudited financial statements are acceptable unless the administrative law judge or the Board of Directors otherwise requires. Financial statements or reports to a Federal or state agency, prepared before the... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Statement of net worth. 308.177 Section 308.177...

DOD Financial Management: Weaknesses in Controls over the Use of Public Funds and Related Improper Payments

DTIC Science & Technology

2011-09-22

achieved: (1) effectiveness and efficiency of operations; (2) reliability of financial reporting ; and (3) compliance with laws and regulations. Within... financial reporting .7 Auditors of DOD s financial statements are to assess the effectiveness of these controls as part of the financial statement audit

12 CFR 223.32 - What rules apply to financial subsidiaries of a member bank?

Code of Federal Regulations, 2010 CFR

2010-01-01

... financial subsidiary. If a financial subsidiary is consolidated with its parent member bank under GAAP, the... equal to the carrying value of the securities on parent-only financial statements of the member bank... bank's parent-only GAAP financial statements is $500. The member bank initially must value the...

76 FR 46340 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-02

... information.\\18\\ FINRA, however, disagrees with the notion that customer account statements have little or... proposed rule change will provide customers with critical information regarding their accounts and will... access to current information on their accounts via the Internet and by telephone. FINRA believes the...

78 FR 52007 - 30-Day Notice of Proposed Information Collection: Financial Statement of Corporate Applicant for...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-21

... FURTHER INFORMATION CONTACT: Colette Pollard, Reports Management Officer, QDAM, Department of Housing and..[email protected] or telephone 202-402-3400. Persons with hearing or speech impairments may access this number..., Department Reports Management Officer, Office of the Chief Information Officer. [FR Doc. 2013-20293 Filed 8...

Financial Management: Extending the Financial Statements Audit Requirement of the CFO Act to Additional Federal Agencies

DTIC Science & Technology

2002-05-14

Defense Nuclear Facilities Safety Board has balance-sheet-only audits every 3 to 5 years, most recently for fiscal year 1997. It did not prepare fiscal...associated with the agency’s operations were the most important factors to Have had financial statements audits Defense Nuclear Facilities Safety...audits, the International Trade Commission and the Defense Nuclear Facilities Safety Board, did not have financial statements audits for fiscal year

Compilation of FY 1997 Air Force General Funds Consolidated Financial Statements at the Defense Finance and Accounting Service Denver Center.

DTIC Science & Technology

1998-10-05

Consolidated Financial Statements to the Air Force Audit Agency. The Defense Finance and Accounting Service Denver Center maintained accounting records and prepared the FY 1997 financial statements for the Air Force. More than $343 billion in total assets was reported at year’s end in these statements, and total revenues for the year exceeded $64 billion. The Air Force Audit Agency disclaimed an opinion on these statements. Additionally, although the Office of Management and Budget does not require budgetary resource reporting until FY 1998, the Air Force

17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Qualifications and Reports of Accountants § 210.2-03 Examination of financial statements by foreign government auditors. Notwithstanding any requirements as to examination by independent accountants, the financial...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AUTHORITIES MORTGAGE INSURANCE FOR HOSPITALS Regulatory Agreement, Accounting and Reporting, and Financial... (Handbook 2000.04). (d) Changes in accounting policies. The annual audited financial statements shall identify any changes in accounting policies and their financial effect on the balance sheet and on the...

A new method for scoring financial conflicts of interest.

PubMed

Maharaj, S V M

2015-01-01

There is a large and consistent body of evidence showing that research sponsored by for-profit industries tends to have pro-industry conclusions in comparison with similar research or re-analyses not funded by industry. Disclosure of financial conflicts via statements is presently the standard method for notification of potential biases. However, many journals are not consistent in publishing financial conflicts of interest (FCoI) statements. Furthermore, even when divulged, disclosure merely shifts the burden of evaluating conflicts to readers and the general public. Moreover, there has been an absence of a means of quantifying FCoI. To propose a solution for the question: What are we doing about FCoI that continue to compromise the integrity of the scientific enterprise? The FCoI Scale was developed for scoring and comparing FCoI and describing potential biases. The FCoI Scale consists of a score that may be expressed in whole numbers and decimal fractions, correlated to descriptive terms for potential biases and examples of financial conflicts at 11 levels. The FCoI score (FCoIS) provides a means for a more uniform and concise method of disclosure compared to statements, while at the same time permitting flexibility. It encourages the disclosure of relevant information and transparency in the reporting of financial conflicts. The FCoI Scale has the potential to become the standard basis for measuring, reporting, and comparing financial conflicts, suitable for disciplines in science, medicine, and beyond.

Internal Controls and Compliance With Laws and Regulations for Expense Account Line Items on the FY 1996 Defense Business Operations Fund Consolidated Financial Statements.

DTIC Science & Technology

1998-03-04

issues discussed in this report. The primary audit objective was to determine whether the expenses on the FY 1996 DBOF consolidated financial statements were...34 November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were free of material

Reporting of DOD Inventory and Operating Materials and Supplies on the FY 1997 DOD Consolidated Financial Statements.

DTIC Science & Technology

1998-11-05

The overall audit objective was to determine whether the FY 1997 DoD Consolidated Financial Statements were presented fairly in accordance with the...disclaimer of opinion on the FY 1997 DoD Consolidated Financial Statements . We issued our report on internal controls and compliance with laws and regulations on June 22, 1998.

17 CFR 210.9-01 - Application of §§ 210.9-01 to 210.9-07

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES....9-01 Application of §§ 210.9-01 to 210.9-07 This article is applicable to consolidated financial statements filed for bank holding companies and to any financial statements of banks that are included in...

Implications of new accounting rules for income taxes.

PubMed

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

26 CFR 1.475(a)-4 - Valuation safe harbor.

Code of Federal Regulations, 2012 CFR

2012-04-01

... statement. See paragraph (m) of this section. (2) Example. Use of eligible and non-eligible methods. X uses... primary financial statement for that year if that primary financial statement is described in paragraph (h)(2)(i) of this section (concerning statements required to be filed with the SEC) or if that primary...

26 CFR 1.475(a)-4 - Valuation safe harbor.

Code of Federal Regulations, 2013 CFR

2013-04-01

... statement. See paragraph (m) of this section. (2) Example. Use of eligible and non-eligible methods. X uses... primary financial statement for that year if that primary financial statement is described in paragraph (h)(2)(i) of this section (concerning statements required to be filed with the SEC) or if that primary...

DOD Financial Management: Ineffective Risk Management Could Impair Progress toward Audit-Ready Financial Statements

DTIC Science & Technology

2013-08-01

Th 0 D(C) e p t a full mature DCAT to pro ’de F 1·eadership with workforce da a that wiU assist in strategic and operational as e ment of cr"tica...burden, to Washington Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington...United States Senate The Department of Defense (DOD) has had serious problems with its financial management operations for decades. Pervasive

17 CFR 230.411 - Incorporation by reference.

Code of Federal Regulations, 2012 CFR

2012-04-01

... financial data required to be given in comparative form for two or more fiscal years or periods shall not be... the comparative data is given; (3) Information contained in any part of the registration statement...

17 CFR 230.411 - Incorporation by reference.

Code of Federal Regulations, 2014 CFR

2014-04-01

... financial data required to be given in comparative form for two or more fiscal years or periods shall not be... the comparative data is given; (3) Information contained in any part of the registration statement...

17 CFR 230.411 - Incorporation by reference.

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial data required to be given in comparative form for two or more fiscal years or periods shall not be... the comparative data is given; (3) Information contained in any part of the registration statement...

77 FR 20405 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-04

... Management Reform Act (GMRA) of 1994, requires government agencies to produce auditable financial statements... collect data on Medicaid expenses. The CMS-R-199 collects Medicaid payable and receivable accounting data...

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

Code of Federal Regulations, 2011 CFR

2011-07-01

... the following categories: (1) Mail volume by class; (2) Income and expense by principal categories; (3... workload and resource utilization); and (6) changes in postal costs. (b) These statements shall include...

U.S. GOVERNMENT FINANCIAL STATEMENTS: FY 2001 Results Highlight the Continuing Need to Accelerate Federal Financial Management Reform

DTIC Science & Technology

2002-04-09

consolidated financial statements for fiscal years 2001 and 2000. Both the consolidated financial statements and this report are included in the fiscal year 2001 Financial Report of the United States Government, which was issued by the Department of the Treasury (Treasury) on March 29, 2002, and is available through GAO’s Internet site, at www.gao.gov. Work by the subcommittee has been a catalyst to facilitate government management reform over the past 5 years and will be critical to ultimately restoring the confidence of

12 CFR 225.142 - Statement of policy concerning bank holding companies engaging in futures, forward and options...

Code of Federal Regulations, 2010 CFR

2010-01-01

... guidelines for banks that engage in financial contract activities. Since the Financial Accounting Standards... (REGULATION Y) Regulations Financial Holding Companies Interpretations § 225.142 Statement of policy... agency securities and money market instruments. (a) Purpose of financial contract positions. In...

Financial Accounting at the On-Site Inspection Agency

DTIC Science & Technology

1997-04-15

Public Law 103-356 requires DoD to provide consolidated financial statements for FY 1996 to the Office of Management and Budget. Financial data from...the On-Site Inspection Agency (OSIA) will be included in the category "Other Defense Organizations" in the consolidated financial statements for DoD

77 FR 8297 - Submission of Information Collection for OMB Review; Comment Request; Survey of Nonparticipating...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... March 31, 2012). This voluntary collection of information is a quarterly survey of insurance company... annuity markets. To determine these interest rates, PBGC gathers pricing data from insurance companies... financial statements. The survey is directed at insurance companies that have volunteered to participate...

17 CFR 229.102 - (Item 102) Description of property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... segment(s), as reported in the financial statements, that use the properties described. If any such... held. Instructions to Item 102: 1. What is required is such information as reasonably will inform investors as to the suitability, adequacy, productive capacity and extent of utilization of the facilities...

78 FR 45534 - Proposed Agency Information Collection Activities; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-29

... must have an annual audit of its consolidated financial statements by an independent public accountant... information instruments are placed into OMB's public docket files. The Federal Reserve may not conduct or... public comments are available from the Board's Web site at www.federalreserve.gov/generalinfo/foia...

78 FR 68872 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

... supplemental information, evaluate the appropriateness of those methods, and determine whether those methods... reasons for and evaluate the appropriateness of such changes; c. Inquire of management about any... as part of the audit of financial statements; and f. Evaluate whether the supplemental information...

13 CFR 108.620 - Requirements to obtain information from Portfolio Concerns.

Code of Federal Regulations, 2010 CFR

2010-01-01

... requirements of § 108.600 and must be in English. (a) Information for initial Financing decision. Before extending any Financing, you must require the applicant to submit such financial statements, plans of operation (including intended use of financing proceeds), cash flow analyses, projections, and such...

17 CFR 229.10 - (Item 10) General.

Code of Federal Regulations, 2010 CFR

2010-04-01

... classification system; and a statement informing investors that a security rating is not a recommendation to buy... face of any pro forma financial information required to be disclosed by Article 11 of Regulation S-X... rules, or a system of regulation of a government or governmental authority or self-regulatory...

The Development of a Course in Financial Statement Analysis for the Dowling College M.B.A. Program. Curriculum and Program Planning.

ERIC Educational Resources Information Center

Newman, James F.

In the development of a course in financial statement analysis, the following procedures were implemented: analysis of new accounting pronouncements, new textbooks, and articles on the topic of financial statement analysis; establishment of goals and objectives for the course; and selection of text and content of the course. The course was…

Eliminating Entries.

DTIC Science & Technology

1997-03-31

included in the FY 1996 DoD-wide Consolidated Financial Statements . The entities’ assets reported by DoD in FY 1995, excluding Other Defense...Organizations, totaled $1,306 billion, and revenues totaled $303 billion. When an entity prepares consolidated financial statements , it should eliminate the...series of reports on the FY 1996 DoD-wide Consolidated Financial Statements . We determined whether eliminating entries were properly reported on the FY

76 FR 7091 - Notice of Intent To Require Reporting Forms for Savings and Loan Holding Companies

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-08

... title: Financial Statements for Bank Holding Companies. Agency form number: FR Y-9C, FR Y-9LP, FR Y-9SP... financial statements for the consolidated BHC and the parent holding company only. The FR Y-9 family of... condition to ensure safe and sound operations. The FR Y-9C consists of standardized financial statements...

17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consecutive years (with not more than 12 months included in any period reported upon), the filing of financial... statements covering a period of 9 to 12 months shall be deemed to satisfy a requirement for filing financial statements for a period of 1 year where: (a) The issuer has changed its fiscal year; (b) The issuer has made...

Determining Relevant Financial Statement Ratios in Department of Defense Service Component General Fund Financial Statements

DTIC Science & Technology

2014-06-01

a . Gross Profit Ratio Modified to Budget Compliance Ratio ....70 b...statements. 1. Objective and Users For a business to make a profit , it is often required to obtain funds from lenders or investors to purchase the...required to determine conclusions regarding the financial position of a business. It is important for users to acknowledge that a ratio analysis is

DOD Financial Management: Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned

DTIC Science & Technology

2011-09-01

Management Regulation FOS Family of Systems FRD Functional Requirements Document GAAP Generally Accepted Accounting Principles GDA Global Data...Defense Authorization Act (NDAA) for Fiscal Year 2010 mandated that DOD be prepared to validate (certify) that its consolidated financial...accounting principles ( GAAP ) for the federal government. The SBR is designed to provide information on authorized budgeted spending authority and links to

77 FR 42175 - Securities Act Industry Guides

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-18

... June 30, 2009, the Financial Accounting Standards Board (``FASB'') issued FASB Statement of Financial... Accepted Accounting Principles--a replacement of FASB Statement No. 162 (``Statement No. 168''), to establish the FASB Codification as the source of authoritative non-Commission accounting principles...

29 CFR 4204.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... income or expenses), as presented in an audited financial statement or, in the absence of such statement, in an unaudited financial statement, each prepared in conformance with generally accepted accounting... expenses and all other assets which, under generally accepted accounting principles, are deemed intangible...

17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... statements of income and cash flows for each of the three fiscal years preceding the date of the most recent... preceding fiscal year, statements of income and cash flows shall be provided. Such interim financial...

17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... statements of income and cash flows for each of the three fiscal years preceding the date of the most recent... preceding fiscal year, statements of income and cash flows shall be provided. Such interim financial...

17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... statements of income and cash flows for each of the three fiscal years preceding the date of the most recent... preceding fiscal year, statements of income and cash flows shall be provided. Such interim financial...

13 CFR 400.205 - Application process.

Code of Federal Regulations, 2010 CFR

2010-01-01

... appropriate environmental site assessments, and current personal and corporate financial statements of any... statements of guarantors shall be prepared by independent Certified Public Accountants; (8) Consolidated financial statements of the Borrower for the previous three years that have been audited by an independent...

Nurses' Educational Needs Assessment for Financial Management Education Using the Nominal Group Technique.

PubMed

Noh, Wonjung; Lim, Ji Young

2015-06-01

The purpose of this study was to identify the financial management educational needs of nurses in order to development an educational program to strengthen their financial management competencies. Data were collected from two focus groups using the nominal group technique. The study consisted of three steps: a literature review, focus group discussion using the nominal group technique, and data synthesis. After analyzing the results, nine key components were selected: corporate management and accounting, introduction to financial management in hospitals, basic structure of accounting, basics of hospital accounting, basics of financial statements, understanding the accounts of financial statements, advanced analysis of financial statements, application of financial management, and capital financing of hospitals. The present findings can be used to develop a financial management education program to strengthen the financial management competencies of nurses. Copyright © 2015. Published by Elsevier B.V.

Fundamentals of financial statement analysis for academic physician managers.

PubMed

Danzi, J T; Boom, M L

1998-04-01

Academic medical centers (i.e., teaching hospitals) and academic medical practices are under pressure to control costs to compete with for-profit health care institutions. The authors explain how academic physician managers who want to control costs wisely must first understand the cost structure of the medical center or practice and compare that structure with those of for-profit institutions. Doing this requires a firm understanding of how to use a valuable tool, financial statement analysis, to assess an institution's health and performance. Such analysis consists of calculating a variety of financial ratios (e.g., operating income divided by revenues; net income divided by total assets) and then comparing them with the corresponding ratios that are considered industry norms. Three types of financial statements (defined in detail) lend themselves to this approach: the balance sheet, income statement, and statement of cash flows. The authors define standard financial ratios, point out their uses and limitations, and emphasize that a ratio's meaning derives from comparing it with the corresponding benchmark ratio in the industry as a whole. Ratios should be used not as the end point of assessing financial status, but as ways to identify possible problems that require further investigation. Analysis of trends of ratios over time within an institution is a complementary approach. The authors then discuss the use of ratios in three standard types of institutional evaluation: of performance, of liquidity and leverage, and of strategic planning. In addition, they present the financial statement of a fictitious academic medical center as an example of how to use ratios for financial statement analysis. The authors emphasize that the key to using the ratios they discuss and hundreds of others is first to decide what question needs answering and then to choose the relevant ratios to provide a basis for finding the answer.

17 CFR 240.12b-23 - Incorporation by reference.

Code of Federal Regulations, 2010 CFR

2010-04-01

... statements or other financial data required to be given in comparative form for two or more fiscal years or... entire period for which the comparative data is given; (2) Information in any part of the registration...

American Art Therapy Association

MedlinePlus

... WELCOME BOARD OF DIRECTORS NATIONAL STAFF STRATEGIC PLAN VALUES STATEMENT FINANCIAL INFORMATION COLLABORATORS ABOUT ART THERAPY FEATURED MEMBERS ETHICS VIDEOS: ART THERAPY IN ACTION STORY LIBRARY SHARE YOUR STORY CONTACT EDUCATION & PRACTICE BECOME AN ART THERAPIST EDUCATIONAL STANDARDS MASTER’S ...

Notification: EPA’s Compliance with Statement of Federal Financial Accounting Standards No. 47 and Treasury Financial Manual, Part 2, Chapter 4700

EPA Pesticide Factsheets

Project #OA&E-FY18-0249, June 6, 2018. The OIG plans to begin preliminary research on the EPA’s compliance with the Statement of Federal Financial Accounting Standards No. 47: Reporting Entity; and Treasury Financial Manual, Part 2, Chapter 4700

40 CFR 280.94 - Allowable mechanisms and combinations of mechanisms.

Code of Federal Regulations, 2010 CFR

2010-07-01

... requirements of the financial test under this rule, the financial statements of the owner or operator are not consolidated with the financial statements of the guarantor. [53 FR 43370, Oct. 26, 1988, as amended at 58 FR... OPERATORS OF UNDERGROUND STORAGE TANKS (UST) Financial Responsibility § 280.94 Allowable mechanisms and...

Leading beyond the bottom line: organizational assets for the new economy. 2.

PubMed

Schenke, R; Berkowitz, E; Gaintner, J R; Hickey, M E; Hodge, R H; Ludden, J; Randolph, L M

2000-01-01

Organizations are created to aggregate resources to accomplish some purpose, be it to provide health care, raise a family, or build cars. These resources are assets. A manager has a fiduciary responsibility, by practice, and, in many cases, by law, to make the best use of those assets. Traditionally, we've evaluated the use of assets through financial statements. The troublesome aspect of these financial statements is that they were designed to measure only those things that can be counted simply--financial and physical assets. But our world has moved from an industrial, manufacturing age to an information, service economy and we are learning that intangible assets are as powerful--potentially more powerful--in creating value as are tangible assets. Recognizing the intangible asset value of employees, customers, and the community is the challenge in this new service economy. Effective health care leaders need to leverage and manage all of an organization's assets.

DOD Military Retirement Health Benefits Liability for FY 1997.

DTIC Science & Technology

1998-10-13

Management Act of 1994 (Public Law 103-356). Public Law 103-356 requires DoD and other Government agencies to prepare consolidated financial statements for...eligible beneficiaries through private sector health care providers and DoD military treatment facilities. The DoD-wide consolidated financial statements for...series of reports addressing selected accounts of the DoD-wide consolidated financial statements for FY 1997 and beyond. Audit Objectives. The objective

17 CFR 210.3A-01 - Application of § 210.3A-01 to § 210.3A-05.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Financial Statements § 210.3A-01 Application of § 210.3A-01 to § 210.3A-05. Sections 210.3A-01 to 210.3A-05 shall govern the presentation of consolidated and combined financial statements. [44 FR 19386, Apr. 3... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-09

... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

Revamping High School Accounting Courses.

ERIC Educational Resources Information Center

Bittner, Joseph

2002-01-01

Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

7 CFR 400.202 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-01-01

... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

7 CFR 400.202 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-01-01

... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

Financial Statement Analysis for Colleges and Universities.

ERIC Educational Resources Information Center

Woelfel, Charles J.

1987-01-01

Presents ratio analysis of financial statements as a tool applicable for use by nonprofit institutions for evaluation of financial and operational performance of an institution. It can be used as a screening, forecasting, diagnostic, and evaluative tool for administration and governance. (MD)

Defense Finance and Accounting Service Work on the FY 1993 Air Force Defense Business Operations Fund Financial Statements

DTIC Science & Technology

1995-01-11

the accuracy of financial data, the adequacy of internal controls, and compliance with laws and regulations. We also evaluated procedures that the DFAS Denver Center used to prepare consolidated financial statements .

Consolidating Financial Statements.

ERIC Educational Resources Information Center

Wood, Marcia R.

This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

Code of Federal Regulations, 2010 CFR

2010-04-01

... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-16 Financial... the securities as carried by the registrant, or the market value of such securities, whichever is the...

75 FR 12773 - Notice of Proposed Information Collection: Comment Request Ginnie Mae Mortgage-Backed Securities...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-17

... 210 0.016 3.4 Agreement. 11709 III-2 Master Agreement 210 1 210 0.033 6.9 for Servicer's Principal and....016 2.3 Certification for Construction Securities. IX-1 Financial 210 1 210 1 210.0 Statements and Audit Reports. Mortgage Bankers 350 4 1400 0.5 700.0 Financial Reporting Form. 11709-A I-6 ACH Debit 210...

The Audit Opinion of the DISA FY 2011 Working Capital Fund Financial Statements Was Not Adequately Supported

DTIC Science & Technology

2013-04-26

President’s Council on Integrity and Efficiency MD&A Management Discussion and Analysis MFR Memorandum for Record NoF Notification of...memorandums for record ( MFRs ) would have a material impact on the financial statements and ultimately Acuity’s opinion, • perform adequate completeness...the deficiencies identified by DISA in its FBWT MFRs would impact the reliability of the financial statements and ultimately Acuity’s opinion

7 CFR 982.454 - Sureties acceptable to the Board.

Code of Federal Regulations, 2010 CFR

2010-01-01

....454 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE HAZELNUTS... condition of accepting any surety, the Board may require such financial statements or other information...

13 CFR 108.630 - Requirement for NMVC companies to file financial statements and supplementary information with...

Code of Federal Regulations, 2010 CFR

2010-01-01

... independent public accountant acceptable to SBA must audit the annual Form 468. (2) Insurance requirement for public accountant. Unless SBA approves otherwise, your independent public accountant must carry at least...

19 CFR 10.593 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... other good or material; (e) Generally Accepted Accounting Principles. “Generally Accepted Accounting Principles” means the recognized consensus or substantial authoritative support in the territory of a Party... information, and the preparation of financial statements. These principles may encompass broad guidelines of...

Information Systems: The Status of Computer Security at the Department of Veterans Affairs

DTIC Science & Technology

1999-10-01

security weaknesses identified. The results of our underlying reviews were shared with VAs Office of Inspector General (OIG) for its use in auditing VA’s consolidated financial statements for fiscal year 1998.

12 CFR 194.3 - Liability for certain statements by Federal savings associations.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Company Act of 1940; (2) Information relating to the effects of changing prices on the business enterprise presented voluntarily or pursuant to item 303 of Regulation S-K (17 CFR 229.303), management's discussion... 229.302), supplementary financial information, and disclosed in a document filed with the OCC or in an...

12 CFR 194.3 - Liability for certain statements by Federal savings associations.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Company Act of 1940; (2) Information relating to the effects of changing prices on the business enterprise presented voluntarily or pursuant to item 303 of Regulation S-K (17 CFR 229.303), management's discussion... 229.302), supplementary financial information, and disclosed in a document filed with the OCC or in an...

17 CFR 210.12-25 - Supplementary profit and loss information.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Supplementary profit and loss information. 210.12-25 Section 210.12-25 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY...

12 CFR 620.2 - Preparing and filing the reports.

Code of Federal Regulations, 2010 CFR

2010-01-01

... annual and quarterly financial statements on a combined or consolidated basis shall also include in the...: (a) Copies of each report required by this part, including financial statements and related schedules... from accounting policies of the combined or consolidated statements. (2) Any bank that prepares its...

7 CFR 735.402 - Providers of other electronic documents.

Code of Federal Regulations, 2010 CFR

2010-01-01

... and maximum deductible amounts and applicability of other forms of financial assurances as set forth...) Submit a current review or an audit level financial statement prepared according to generally accepted...) Financial requirements; (9) Terms of insurance policies or assurances; (10) Provider's integrity statement...

78 FR 77194 - Data Collection Available for Public Comments

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-20

... these institutions, SBA requires them to submit audited financial statements annually as well as interim, quarterly financial statements and other reports to facilitate the Agency's oversight of these lenders... comments to Andrea Giles, Supervisory Financial Analyst, Office of Credit Risk Management, Small Business...

26 CFR 1.451-4 - Accounting for redemption of trading stamps and coupons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... reports (including consolidated financial statements) to shareholders, partners, beneficiaries, other... section) that the taxpayer uses for purposes of all reports (including consolidated financial statements... financial reporting—(1) Estimated future redemptions. For taxable years beginning after August 22, 1972, the...

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

ERIC Educational Resources Information Center

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…

Inspector General, DOD, Oversight of the Audit of the FY 2000 Military Retirement Fund Financial Statements

DTIC Science & Technology

2001-02-28

statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military...performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.

22 CFR 1203.735-410 - Effect of employees' statements on other requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... by law, order, or regulation. Save with respect to those financial interests excepted from the... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Effect of employees' statements on other... COOPERATION AGENCY EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests...

22 CFR 1203.735-410 - Effect of employees' statements on other requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... by law, order, or regulation. Save with respect to those financial interests excepted from the... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Effect of employees' statements on other... COOPERATION AGENCY EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests...

Alberta Learning Annual Report, 1999/2000.

ERIC Educational Resources Information Center

Alberta Learning, Edmonton.

This annual report of the Ministry of Learning contains the minister's accountability statement, the audited consolidated financial statements of the ministry, and a comparison of actual performance results with desired results set out in the ministry business plan. It also includes the financial statements of entities making up the ministry,…

75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal...

12 CFR 623.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

...; (2) The preparation or certification of any statement, opinion, report of financial condition and performance, financial statement, appraisal report, audit report, or other document or report by any attorney...

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

PubMed

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

GASB's New Standard on Reporting Entity for School Districts.

ERIC Educational Resources Information Center

Harmer, W. Gary

1991-01-01

Explains the impact on school district financial reporting of the Governmental Accounting Standards Board Statement 14, "The Financial Reporting Entity." One of Statement 14's objectives is for financial report users to be able to distinguish between the primary government and its component units. (MLF)

78 FR 79412 - Privacy Act of 1974; System of Records

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-30

... Defense Finance and Accounting Service proposes to alter a system of records, T7205, General Accounting and Finance System--Report Database for Financial Statements, in its inventory of record systems... transaction-driven financial statements in support of Defense Finance and Accounting Service financial mission...

77 FR 32881 - Supervised Securities Holding Company Registration

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-04

...), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial Statements for Bank... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... comprehensive consolidated supervision by a foreign regulator, a nonbank financial company supervised by the...

12 CFR 563c.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... of Financial Statements § 563c.2 Definitions. (See also 17 CFR 210.1-02.) (a) Registrant. The term “registrant” means an applicant, a savings association, or any other person required to prepare financial... recently completed fiscal year (for purposes of determining whether financial statements of a business...

76 FR 54717 - Supervised Securities Holding Companies Registration

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-02

... other financial statements submitted to the securities holding company's current consolidated supervisor... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... Companies (FR Y-6), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial...

75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-10

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards... Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... registrant's historical or future financial performance, financial position or cash flows that: (i) Excludes... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii...

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... registrant's historical or future financial performance, financial position or cash flows that: (i) Excludes... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii...

Best Practices for Audit and Financial Advisory Committees Within the Department of Defense

DTIC Science & Technology

2007-12-06

oversight of an organization’s annual financial statement audit, risk management plan, internal control framework, and compliance with external...is generally responsible for providing independent oversight of an organization’s annual financial statement audit, risk management plan, internal...achieving financial management objectives and identify areas of risk or concern. 40 11.2. Systems of Internal Controls

24 CFR 1710.212 - Financial information.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Estimated marketing and advertising costs. (iv) Estimated sales commission. (v) Interest (include cost in... statements shall be prepared in accordance with generally accepted accounting principles as prescribed by the... prepared in accordance with generally accepted accounting principles. (d) Annual report. (1) Each year...

Detection of fraudulent financial statements using the hybrid data mining approach.

PubMed

Chen, Suduan

2016-01-01

The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013. In the first stage, two decision tree algorithms, including the classification and regression trees (CART) and the Chi squared automatic interaction detector (CHAID) are applied in the selection of major variables. The second stage combines CART, CHAID, Bayesian belief network, support vector machine and artificial neural network in order to construct fraudulent financial statement detection models. According to the results, the detection performance of the CHAID-CART model is the most effective, with an overall accuracy of 87.97 % (the FFS detection accuracy is 92.69 %).

Healthcare Financial Management Association, Principles and Practices Board. Statement no. 15: Valuation and financial statement presentation of charity service and bad debts by institutional healthcare providers.

PubMed

1993-02-01

Principles and Practices Board (P&P Board) Statement No. 2, issued in 1978, provided a basis for differentiating between charity service and bad debts. The statement acknowledged that, while the differentiation was helpful, the financial accounting and reporting of charity service and bad debts were the same. In 1990, the American Institute of Certified Public Accountants (AICPA) published (after review and approval by the Financial Accounting Standards Board and the Governmental Accounting Standards Board) an extensive revision of the guide titled "Audits of Providers of Health Care Services." The revised guide substantially changed the reporting of bad debts and eliminated charity service from revenue. Disclosure of the entity's policy for providing charity service and the level of charity service provided is required by the revised guide. The P&P Board decided that a substantive revision of its Statement No. 2 was required to bring it into conformity with the revised guide and to provide direction on implementation of the revised guide's requirements. This statement supersedes Statement No. 2 and deals with the same issues, including bad debts.

17 CFR 210.2-02 - Accountants' reports and attestation reports.

Code of Federal Regulations, 2010 CFR

2010-04-01

... respect of the financial statements covered by the report and the accounting principles and practices... accounting principles, or as to any changes in such principles which have a material effect on the financial... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

19 CFR Appendix to Part 181 - Rules of Origin Regulations

Code of Federal Regulations, 2013 CFR

2013-04-01

... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

19 CFR Appendix to Part 181 - Rules of Origin Regulations

Code of Federal Regulations, 2012 CFR

2012-04-01

... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

19 CFR Appendix to Part 181 - Rules of Origin Regulations

Code of Federal Regulations, 2011 CFR

2011-04-01

... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

19 CFR Appendix to Part 181 - Rules of Origin Regulations

Code of Federal Regulations, 2014 CFR

2014-04-01

... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Examination of financial statements by foreign government auditors. 210.2-03 Section 210.2-03 Commodity and Securities Exchanges... auditors. Notwithstanding any requirements as to examination by independent accountants, the financial...

78 FR 65151 - Modification of Financial Reporting Requirements for Non-Profit Organizations

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-31

... CDFI Fund financial statements that have been reviewed by an independent certified public accountant in accordance with standards issued by the American Institute of Certified Public Accountants, no later than 180... financial statements that have been audited by an independent certified public accountant in accordance with...

Major Decisions Ahead: Implementing SFAA Nos. 116 and 117.

ERIC Educational Resources Information Center

Williams, Kenneth; Turner, Robert

1994-01-01

Issues that colleges and universities must address in implementing the Financial Accounting Standards Board's Statements of Financial Accounting Standards 116 (concerning contributions received and made) and 117 (for nonprofit organizations) are outlined. The overall objective is to present a financial statement in a format that tells the…

76 FR 67774 - Board of Governors; Sunshine Act Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-02

..., Financial Statements and Annual Report. 6. Consideration of Fiscal Year 2011 Comprehensive Statement and Annual Performance Plan. 7. Consideration of Fiscal Year 2012 Integrated Financial Plan. 8. Consideration.... Strategic Issues. 2. Financial Matters. Tuesday, November 15 at 1:30 p.m. (Open) 1. Approval of Minutes of...

12 CFR 620.11 - Content of quarterly report to shareholders.

Code of Federal Regulations, 2011 CFR

2011-01-01

... results to be expected for the year. (c) Management's discussion and analysis of financial condition and.... For purposes of this section, major captions to be provided in the financial statements are the same as those provided in the financial statements contained in the institution's annual report to...

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

75 FR 5154 - Assurant, Inc., et al.; Notice of Application and Temporary Order

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-01

... recording of income for third quarter of 2004 in the consolidated financial statements included in its periodic and other filings for 2004. The inaccuracies in the financial statements relate to recorded income... to The Hartford Financial Services Group, Inc. (``Hartford'') through modified coinsurance (the...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

38 CFR 36.4352 - Authority to close loans on the automatic basis.

Code of Federal Regulations, 2010 CFR

2010-07-01

... reviewed and approved by the underwriter. (4) Financial requirements. Each application must include the most recent annual financial statement audited and certified by a certified public accountant (CPA). If the date of the annual financial statement precedes that of the application by more than six months...

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

EPA Pesticide Factsheets

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 CFR 706.413 - Submission of statements by River Basin Commission Chairmen.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Financial Interests § 706.413 Submission of statements by River Basin Commission Chairmen. A statement of employment and financial interest is not required under this part from Chairmen of River Basin Commissions created by the President pursuant to Title II of the U.S. Water Resources Planning Act. The Commission...

13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

Code of Federal Regulations, 2010 CFR

2010-01-01

... statements prepared by a licensed independent public accountant within 90 days after the close of the concern... independent public accountant, verified as to accuracy by an authorized officer, partner, limited liability... must submit to SBA audited annual financial statements prepared by a licensed independent public...

17 CFR 210.3-14 - Special instructions for real estate operations to be acquired.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT... General Instructions As to Financial Statements § 210.3-14 Special instructions for real estate operations to be acquired. (a) If, during the period for which income statements are required, the registrant...

17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-15 Special provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03 shall include the following additional captions between those...

Data Supporting the Environmental Liability Reported on the FY 2000 Financial Statements

DTIC Science & Technology

2001-08-10

consolidated financial statements . This audit supports our audit of the FY 2000 DoD Agency-Wide Financial Statements, specifically the line item for environmental liabilities. The Army, the Navy, and the General Accounting Office also issued audit reports related to the reliability, completeness, and supportability of environmental liabilities for FY 2000. Environmental liabilities included estimated amounts for future cleanup of contamination resulting from waste disposal methods, leaks, spills, and other past activity which have created a public health or

The FASB explores accounting for future cash flows.

PubMed

Luecke, R W; Meeting, D T

2001-03-01

The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

21 CFR 807.87 - Information required in a premarket notification submission.

Code of Federal Regulations, 2010 CFR

2010-04-01

... § 807.93. (i) A financial certification or disclosure statement or both, as required by part 54 of this... class III under section 513(b) of the act: (1) Which was introduced or delivered for introduction into.... (Information collection requirements in this section were approved by the Office of Management and Budget (OMB...

Council on Library and Information Resources: Annual Report, 2007-2008

ERIC Educational Resources Information Center

Council on Library and Information Resources, 2008

2008-01-01

This annual report of the Council on Library and Information Resources (CLIR) contains an overview of activities of the Council between July 1, 2007 and June 30, 2008. These include programs, advisory groups, grants and contracts, and financial statements. It also includes a list of staff, a letter from the chairperson Paula Kaufman, and a message…

Council on Library and Information Resources: Annual Report, 2006-2007

ERIC Educational Resources Information Center

Council on Library and Information Resources, 2007

2007-01-01

This annual report of the Council on Library and Information Resources (CLIR) contains an overview of activities of the Council between July 1, 2006 and June 30, 2007. These include programs, awards, publications, advisory groups, grants and contracts, and financial statements. It also includes a list of staff, a letter from the chairperson Paula…

17 CFR 210.3-19 - [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-19 [Reserved] ...

Framework for Financial Ratio Analysis of Audited Federal Financial Reports

DTIC Science & Technology

1999-12-01

franchising operations, allowing them to lower costs and share administrative support services with other agencies. [Ref. 60:sec. 402-403] The GMRA also...96 Federal Financial Reporting Statement of Net Cost Report Format 97 Federal Financial Reporting Statement of Changes in Net Position Report Format...analysis for sales, profitability, efficiency, marketing, investment, debt and capital analysis. Monitor growth Monitor costs Measure profitability and

Accounting Programs' Home Pages: What's Happening.

ERIC Educational Resources Information Center

Peek, Lucia E.; Roxas, Maria L.

2002-01-01

Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

75 FR 391 - Statement of Organization, Functions and Delegations of Authority

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-05

... cards; (4) provides planning, management and oversight of all interior design projects, move services... in all equal employment opportunity (EEO) areas; (2) administers affirmative action programs designed... problems in terms of financial management information; (6) analyzes the design, implementation, enhancement...

Review of the Trans-Alaska Pipeline Liability Fund's financial statements for the year ended December 31, 1981

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1982-09-21

GAO reviewed the report on the audit of the Trans-Alaska Pipeline Liability Fund's 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

Reviews of the Trans-Alaska pipeline liability fund's financial statements for the years ended December 31, 1982 and 1981

DOE Office of Scientific and Technical Information (OSTI.GOV)

Bowsher, C.A.

1983-09-30

GAO reviewed the reports on the audits of the Trans-Alaska Pipeline Liability Fund's 1982 and 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1982 and 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

FASB Statement No. 132 simplifies benefits disclosures.

PubMed

Luecke, R W; Andrzejewski, C

1999-06-01

In February 1998, the FASB issued Statement of Financial Accounting Standards No. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits. The new standard is designed to streamline pension and other postretirement benefits disclosures in public and nonpublic entities' financial statements. For nonpublic entities, the statement eliminates separate disclosures of the components of net periodic benefit cost, eliminates the disclosure of the components of benefit obligations and of alternative obligation measures, eliminates the disclosure of plan provisions, adds the disclosure of comprehensive income, eliminates the disclosure of sensitivity to changes in healthcare trend rates, and standardizes the disclosures for pension and other postretirement benefits. Financial managers and their organizations' actuaries and auditors should work together to determine which disclosures their organizations should make to be in compliance with FASB Statement No. 132.

76 FR 17819 - Circular Welded Austenitic Stainless Pressure Pipe From the People's Republic of China...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-31

... facilities and the examination of relevant sales and financial records. Our verification results are outlined... financial statements of Ratnamani Metals & Tubes, Ltd. (``Ratnamani'') and Jindal SAW, Ltd. (``Jindal'') for... submission at Exhibits 10 and 11. Ratnamani's and Jindal's financial statements at 2, 39, 41, 42, and 44 and...

78 FR 39036 - Self-Regulatory Organizations; NYSE MKT LLC; Notice of Filing and Immediate Effectiveness of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-28

... applicable non-financial listing standard requirements, including, without limitation, the requirements of... financial statements for a full fiscal year commencing on a date after the date of filing with the...-K, including all required audited financial statements (the ``Reverse Merger Form 8-K'').\\5\\ In...

Inflation and Financial Statement Analysis in the International Accounting Classroom

ERIC Educational Resources Information Center

Riordan, Diane A.; Riordan, Michael P.

2009-01-01

This article provides an exercise for students to contemplate the effects of inflation during financial statement analysis. Even small amounts of inflation accumulating over time can grow to distort a company's reported financial position and results of operations. The growing economies in emerging markets, the international market for oil, and…

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2013 CFR

2013-07-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-07-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

12 CFR 708b.106 - Approval of the merger proposal by members.

Code of Federal Regulations, 2010 CFR

2010-01-01

... summary of the merger plan, including, but not necessarily limited to, current financial statements for each credit union, a consolidated financial statement for the continuing credit union, analyses of...

A Logical Approach to the Statement of Cash Flows

ERIC Educational Resources Information Center

Petro, Fred; Gean, Farrell

2014-01-01

Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…

17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... General Instructions As to Financial Statements § 210.3-02 Consolidated statements of income and changes... years preceding the date of the most recent audited balance sheet being filed or such shorter period as... between the latest audited balance sheet and the date of the most recent interim balance sheet being filed...

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Code of Federal Regulations, 2012 CFR

2012-04-01

... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the...

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Code of Federal Regulations, 2013 CFR

2013-04-01

... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the...

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Code of Federal Regulations, 2014 CFR

2014-04-01

... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the...

Report of the State Auditor. State Colleges in Colorado. Financial, State-Funded Student Financial Assistance Programs, and NCAA Audits. Fiscal Year Ended June 30, 1995.

ERIC Educational Resources Information Center

Barba, J. David

The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…

The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

PubMed

1986-06-01

For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

78 FR 52808 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-26

.... Please direct your written comments to Thomas Bayer, Chief Information Officer, Securities and Exchange....) (``Securities Act''). The primary purpose of the registration process is to provide disclosure of financial and... policy-making roles. The Commission estimates that there are 162 initial registration statements and 29...

77 FR 35661 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-14

... annual financial statement certified by an independent Certified Public Accountant. No specific form is... extension of a public information collection and seeks public comment on the provisions thereof. Comments... policy for comments and other submissions from members of the public is to make these submissions...

77 FR 50204 - Star Entertainment Group, Inc., Order of Suspension of Trading

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-20

... SECURITIES AND EXCHANGE COMMISSION [File No. 500-1] Star Entertainment Group, Inc., Order of... lack of current and accurate information concerning the securities of Star Entertainment Group, Inc. (``Star Entertainment'') because of questions regarding the accuracy of the company's financial statements...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-10

...-through entity, the foreign flow-through entity is permitted to provide the documentary evidence described...), written statements, and documentary evidence furnished to establish the payee's chapter 4 status. * * * * * * * * (ii) * * * (B) * * * (2) A beneficial owner withholding certificate and documentary evidence...

AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

PubMed

Reinstein, A; Dery, R J

1999-10-01

The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

United States Marine Corps 2012 Financial Report. Schedule of Budgetary Activity for Fiscal Year 2012 Appropriations

DTIC Science & Technology

2012-01-01

activity schedule for current year appropriations that is also compliant with Generally Accepted Accounting Principles ( GAAP ). The audit of this financial...are not only fighters, but also who can serve as trainers, mentors and advisers. Marine Corps Value to the Nation For a remarkably small investment ...who are interested in and could use the information in the statements to help them make resource allocation and other decisions and hold the entity

48 CFR 52.204-10 - Reporting Executive Compensation and First-Tier Subcontract Awards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the fiscal year in accordance with the Statement of Financial Accounting Standards No. 123...

17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants... requirements as to examination by independent accountants, the financial statements of any foreign governmental...

17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants... requirements as to examination by independent accountants, the financial statements of any foreign governmental...

17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants... requirements as to examination by independent accountants, the financial statements of any foreign governmental...

The utility of Pro Forma Income Statements.

PubMed

Reiboldt, Max; Reiboldt, John

2002-01-01

Recent headlines surrounding the financial demise of the nation's seventh largest company, Enron, and its subsequent entanglements with its accounting and consulting firm, Arthur Andersen, have placed a cloud of suspicion upon many reasonable business practices that otherwise are considered standard procedure. The proforma income statement is one of those practices. An oft-used tool in financial management, pro formas play a useful role for projecting financial performance based on predictable forecasts or assumptions. Regardless of the current scrutiny, there is still a valid use for accurately prepared statements.

17 CFR 230.175 - Liability for certain statements by issuers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... paragraphs 30-34 of Statement of Financial Accounting Standards No. 69) presented voluntarily or pursuant to... Discussion and Analysis of Financial Condition and Results of Operations,” Item 5 of Form 20-F (§ 249.220(f) of this chapter), “Operating and Financial Review and Prospects,” Item 302 of Regulation S-K (§ 229...

Financial Management for the Office of the Civilian Health and Medical Program of the Uniformed Services

DTIC Science & Technology

1996-12-27

consolidated financial statements for FY 1996. The Office of Civilian Health and Medical Program of the Uniformed Services (OCHAMPUS), part of the FY 1995...12.3 billion Defense Health Program, is one of the entities that DoD will include in its FY 1996 consolidated financial statements . The OCHAMPUS

12 CFR 335.221 - Forms for registration of securities and cross reference to Regulation FD (Fair Disclosure).

Code of Federal Regulations, 2011 CFR

2011-01-01

... statements. The requirements for Management's Discussion and Analysis of Financial Condition and Results of... the FDIC instead of the SEC. (b) The requirements for Financial Statements can generally be found in Regulation S-X (17 CFR part 210). Banks may also refer to the instructions for Federal Financial Institutions...

78 FR 23162 - Supervision and Regulation Assessments for Bank Holding Companies and Savings and Loan Holding...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-18

... bank holding company's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) forms; \\3... Balance Sheet of the BHC's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) (OMB No... holding companies with $50 billion or more in total consolidated assets, and nonbank financial companies...

30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

Code of Federal Regulations, 2012 CFR

2012-07-01

... 30 Mineral Resources 2 2012-07-01 2012-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

Code of Federal Regulations, 2013 CFR

2013-07-01

... 30 Mineral Resources 2 2013-07-01 2013-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

Code of Federal Regulations, 2014 CFR

2014-07-01

... 30 Mineral Resources 2 2014-07-01 2014-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

Toward the Development of an Interdisciplinary Information Assurance Curriculum: Knowledge Domains and Skill Sets Required of Information Assurance Professionals

ERIC Educational Resources Information Center

Cegielski, Casey G.

2008-01-01

Since the ratification of the Sarbanes-Oxley Act of 2002, both publicly traded companies and their respective financial statement auditors have struggled to comply with the requirements of the legislation. Utilizing three individual Delphi studies, separately, I surveyed partners, managers, and staff associates in the United States from each of…

13 CFR 108.630 - Requirement for NMVC companies to file financial statements and supplementary information with...

Code of Federal Regulations, 2011 CFR

2011-01-01

... before the last day of the fifth month following the end of your fiscal year. (1) Audit of Form 468. An independent public accountant acceptable to SBA must audit the annual Form 468. (2) Insurance requirement for... SBA. (e) Reporting of social, economic, or community development impact information on Form 468. Your...

Combined Loadings and Cross-Dimensional Loadings Timeliness of Presentation of Financial Statements of Local Government

NASA Astrophysics Data System (ADS)

Muda, I.; Dharsuky, A.; Siregar, H. S.; Sadalia, I.

2017-03-01

This study examines the pattern of readiness dimensional accuracy of financial statements of local government in North Sumatra with a routine pattern of two (2) months after the fiscal year ends and patterns of at least 3 (three) months after the fiscal year ends. This type of research is explanatory survey with quantitative methods. The population and the sample used is of local government officials serving local government financial reports. Combined Analysis And Cross-Loadings Loadings are used with statistical tools WarpPLS. The results showed that there was a pattern that varies above dimensional accuracy of the financial statements of local government in North Sumatra.

The changing role of the hospital chief financial officer.

PubMed

Freitag, T R; Freitag, W

1980-01-01

Things are changing. That statement is obviously true of things political, economic and scientific. Not surprisingly, therefore, the statement applies to the activities, responsibilities, qualifications and, ultimately, status of the hospital chief financial officer (CFO).

49 CFR Schedule E to Subpart B of... - Statement of Changes in Financial Position

Code of Federal Regulations, 2013 CFR

2013-10-01

...—Statement of Changes in Financial Position [Dollars in thousands] () Greyhound Lines, Inc. () Trailways...: 1. Greyhound Lines, Inc. 2. Trailways Combined (study carriers, only) 3. All Study Carriers “Funds...

49 CFR Schedule E to Subpart B of... - Statement of Changes in Financial Position

Code of Federal Regulations, 2012 CFR

2012-10-01

...—Statement of Changes in Financial Position [Dollars in thousands] () Greyhound Lines, Inc. () Trailways...: 1. Greyhound Lines, Inc. 2. Trailways Combined (study carriers, only) 3. All Study Carriers “Funds...

49 CFR Schedule E to Subpart B of... - Statement of Changes in Financial Position

Code of Federal Regulations, 2014 CFR

2014-10-01

...—Statement of Changes in Financial Position [Dollars in thousands] () Greyhound Lines, Inc. () Trailways...: 1. Greyhound Lines, Inc. 2. Trailways Combined (study carriers, only) 3. All Study Carriers “Funds...

12 CFR 363.1 - Scope and definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accepted accounting principles for the insured depository institution or its holding company and financial statements prepared for regulatory reporting purposes. For recognition and measurement purposes, financial statements prepared for regulatory reporting purposes shall conform to generally accepted accounting...

78 FR 72537 - Credit Union Service Organizations

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-03

... record retention timeframes for audit and tax purposes. Parallel amendments are made in the final rule to... of its financial statements by a licensed certified public accountant. \\12\\ 73 FR 79312 (Dec. 29... information, including the CUSO's legal name; tax identification number (e.g., EIN); address; telephone number...

78 FR 65717 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-01

... sending an email to: [email protected] ; and (ii) Thomas Bayer, Chief Information Officer....) (``Securities Act''). The primary purpose of the registration process is to provide disclosure of financial and... policy-making roles. The Commission estimates that there are 162 initial registration statements and 29...

77 FR 30499 - Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... that interested members of the public and affected agencies have an opportunity to comment on... and disbursed for proper RE Act purposes. These financial statements are audited by a certified public accountant to provide independent assurance that the data being reported are properly measured and fairly...

76 FR 18555 - Statement of Organization, Functions, and Delegations of Authority

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-04

... leadership over the strategic planning process and the development of CMS strategic goals, metrics, and plans. Direct the development of financial and health care trend analysis and management insight report to inform senior CMS leadership strategic decision making. Set priorities for CSP direction, budget...

Ohio College Library Center Annual Report 1974/1975.

ERIC Educational Resources Information Center

OCLC Online Computer Library Center, Inc., Dublin, OH.

The 1974-75 annual report of the Ohio College Library Center (OCLC) provides statistics, tables, and narrative information about OCLC's operation, particularly its on-line cataloging services. A detailed financial statement is included. Members as of June 1975 are listed, as are the OCLC trustees. (LS)

User-Oriented Project Accounting System.

ERIC Educational Resources Information Center

Hess, Larry G.; Alcorn, Lisa S.

1990-01-01

The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

77 FR 57594 - Comment Request for Information Collection for the ETA 191, Statement of Expenditures and...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-18

... Unemployment Compensation for Federal Employees and Ex- Servicemembers Report, Extension Without Revisions... Financial Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex... of Unemployment Insurance, Employment and Training Administration, U.S. Department of Labor, 200...

12 CFR 611.515 - Information statement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... estimated to be associated with the transfer. (7) A description of the type and dollar amount of any... require financial assistance during the first 3 years of operation, the estimated type and dollar amount... possible tax consequences to stockholders and whether any legal opinion, ruling or external auditor's...

Report: Fiscal 2004 and 2003 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund

EPA Pesticide Factsheets

Report #2005-1-00081, May 4, 2005. We identified the following reportable conditions: We could not assess the adequacy of automated controls. EPA needs to improve financial statement preparation and quality control.

76 FR 70709 - Pure Magnesium From the People's Republic of China: Second Extension of Time for the Final...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-15

... Department's Memorandum to the File, ``The 2006-2007 Financial Statements for Madras Aluminum Company... Memorandum to the File, ``Soliciting Comments on the 2006-2007 Financial Statements for Madras Aluminum...

76 FR 33377 - In The Matter of: Artfest International, Inc; Order of Suspension of Trading

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-08

..., an independent audit of Artfest's financial statements for the fiscal year ended December 31, 2010, which was not performed, and financial statements for the 2010 period that are referenced in the filings...

7 CFR 1209.239 - Financial statements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 10 2011-01-01 2011-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

7 CFR 1209.239 - Financial statements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 10 2013-01-01 2013-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

7 CFR 1209.239 - Financial statements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 10 2014-01-01 2014-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

7 CFR 1209.239 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 10 2012-01-01 2012-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

7 CFR 1209.239 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

49 CFR 22.41 - Application procedures.

Code of Federal Regulations, 2011 CFR

2011-10-01

... local taxes are current; business tax returns; business financial statements; personal income tax returns; personal financial statements; schedule of work in progress; signed and dated copy of... approval memo and analysis and other third-party credit verifications obtained. (c) Application packages...

17 CFR 240.3b-6 - Liability for certain statements by issuers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... proved oil and gas reserves as set forth in paragraphs 30-34 of Statement of Financial Accounting... Regulation S-K (§ 229.303 of this chapter), “Management's Discussion and Analysis of Financial Condition and Results of Operations,” Item 5 of Form 20-F (§ 240.220(f) of this chapter), “Operating and Financial...

30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

Code of Federal Regulations, 2013 CFR

2013-07-01

... 30 Mineral Resources 2 2013-07-01 2013-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY...

30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

Code of Federal Regulations, 2012 CFR

2012-07-01

... 30 Mineral Resources 2 2012-07-01 2012-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY...

30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

Code of Federal Regulations, 2014 CFR

2014-07-01

... 30 Mineral Resources 2 2014-07-01 2014-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY...

Federal Energy Regulatory Commission financial statements, September 30, 1995 and 1994

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1996-02-12

The attached report presents the results of the independent certified public accountant`s audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1995 and 1994. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on FERC`s internal control structure and on compliance with laws and regulations, and management letter are also provided.

Consolidated FY 1995 Financial Report on Defense Organizations Receiving Department 97 Appropriations

DTIC Science & Technology

1996-10-31

consolidated financial statements for FY 1996 and each succeeding year. In his memorandum dated June 6, 1995, the DoD Deputy Chief Financial Officer notified the DoD Components of the FY 1996 requirement to prepare and submit financial statements in accordance with the Federal Financial Management Act of 1994. We reviewed the adjusted trial balance submissions of 29 Defense organizations that received a total of $37 billion in Department 97 funds for FY 1995. Department 97 funds are general fund appropriations allocated to Defense organizations and the Military

49 CFR 805.735-24 - Review of financial statements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... determine whether conflicts of interest or apparent conflicts of interest exist. If the review, or other information from other sources, indicates a conflict between the interests of an employee or special... explain the conflict or appearance of conflict. It is expected that most problems will be settled at this...

12 CFR 350.6 - Signature and attestation.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Signature and attestation. 350.6 Section 350.6 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY DISCLOSURE OF FINANCIAL AND OTHER INFORMATION BY FDIC-INSURED STATE NONMEMBER BANKS § 350.6 Signature and...

76 FR 18813 - China Changjiang Mining & New Energy Co., Ltd.; Order of Suspension of Trading

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-05

... and completeness of information contained in CHJI's public filings with the Commission concerning..., 2010 without the required review of the interim financial statements by an independent public accountant; and (b) the company's independent auditor has resigned, withdrawn its audit opinion issued April...