Accounting Standards. Liabilities, reserves and events after the reporting period. Why is it important?. The classification of items as liabilities, reserves or nothing at all affects the figures used in several key ratiosBy dante
FAC3701 2012. EVENTS AFTER THE REPORTING PERIOD IAS 10. EVENTS AFTER THE REPORTING PERIOD. STUDY OBJECTIVES: NOTION OF ‘EVENTS AFTER REPORTING DATE’ ADJUSTING EVENTS NON-ADJUSTING EVENTS GOING CONCERN DIVIDENDS DISCLOSURE. 1. NOTION OF ‘EVENTS AFTER REPORTING DATE.By baum
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Adjusting Entries. Adjusting Entries. Adjusting Entries bring certain account balances up to date at the end of the accounting period . Adjusting Entries are made after preparing the trial balance at the end of the accounting period.
Objectives Complying with contractual promise Achieving profit objective Collection of information Marketing Underwriting Actuarial. Definitions First party = claims by policyholder Third party = claims against policyholder. Claims Adjusting. External General public
Principles of Accounting. Adjusting Entries. Help Lesson #4. By Laurie L. Swanson This presentation is under development. Adjusting Entries. Adjusting Entries bring certain account balances up to date at the end of the accounting period. 12/31/2010 UPDATE. Adjustments.
Adjusting Entries. Acct 202 Chapter 3 - Day 1. Deferred Expenses. Paid two years’ rent in advance, $24,000 Prepaid Rent $24,000 Rent Expense for 1 month -1,000 Prepaid Rent (after adjustment) $23,000 1/31/2005 Rent Expense $1,000
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Adjusting… Pregnancy. Modifications for the Pregnant Patient. What causes subluxation?. 3T’s Thoughts Trauma Toxins Also consider hormonal and biomechanical factors. Hormonal Factors – Alteration of supporting structures. Progesterone – decreases smooth muscle tone
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