Purpose of financial information

    • [PDF File]Model special purpose financial statements Greater focus ...

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      • Non-IFRS financial information–ASIC has releasedregulatory guidance on the use of 'nonIFRS financial information' in various documents. Entities providing additional financial information should carefully read the guidance and consider compliance and whether additional disclosure under …


    • [PDF File]Model Special Purpose Financial Statements - Deloitte US

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      The purpose of ‘relevant financial reporting’ is to im prove financial statement disclosure, thereby enabling the directors to tell their ‘story’ in a more effective manner and to ensure that users are provided with relevant and reliable information that is useful. With this as …


    • [PDF File]Special Considerations—Audits of Financial Statements ...

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      Special Considerations—Audits of Financial Statements 1327 AU-CSection800 Special Considerations—Audits of Financial Statements Prepared in Accordance With …


    • [PDF File]Engagements to Review Historical Financial Statements

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      ISRE 2400 (REVISED), ENGAGEMENTS TO REVIEW HISTORICAL FINANCIAL STATEMENTS 8 (k) Special purpose framework―A financial reporting framework designed to meet the financial information needs of specific users. The financial reporting framework may be a fair presentation framework or a compliance framework. Requirements


    • [PDF File]IAASB Main Agenda (September 2004) Page 2004·1949 …

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      complete set of general purpose financial statements and its auditor’s report should be clearly separated from the other historical financial information and its auditor’s report. For example, other historical financial information prepared in accordance with a tax basis of accounting may be


    • [PDF File]Concepts Statement No. 8

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      rely on general purpose financial reports for much of the financial information they needConsequently, they are the primary users to whom general purpose . financial reports are directed. have discharged their responsibilities to use the entity’s resources. Examples of such responsibilities


    • [PDF File]Management’s responsibility for the special purpose ...

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      Africaand its financial performance and cash flows for the year then ended in accordance with GRAP. Management’s responsibility for the special purpose financial information Management is responsible for the preparation of this special purpose financial information in


    • [PDF File]INTERNATIONAL STANDARD ON AUDITING 800 SPECIAL ...

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      auditor’s report on special purpose financial statements: (a) The auditor’s report shall also describe the purpose for which the financial statements are prepared and, if necessary, the intended users, or refer to a note in the special purpose financial statements that contains that information; and


    • [PDF File]Special Purpose Example Financial Statements

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      Jun 30, 2016 · (‘the Company’); a fictional IT entity that has been preparing special purpose financial statements for several years . The form and content of these financial statements depend of course on the activities and transactions of each entity. Our objective in preparing


    • [PDF File]Special Purpose Model Annual Report - IAS Plus

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      Incorporated into this edition of the Special Purpose Model Annual Report is guidance about how a Standard resulting from ED 151 may benefit you. The Standard is expected in the second quarter of 2007, and may be early adopted for financial years ending 30 June 2007.


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