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To examine how asset value is measured, let us begin with the way assets are categorized in the balance sheet. ��dC� �%��{2]³�Br4��xGta��C8�]]Y9�hd{[}��޹��G]}��+��%k��/f�.n�N��S��&a�{�? trailer << /Size 111 /Info 82 0 R /Root 85 0 R /Prev 380991 /ID[<1774c4a05c09bb41c24f85b5bbc57d2f><85d64d64338d18c092f8b14dc3dcb6f2>] >> startxref 0 %%EOF 85 0 obj << /Type /Catalog /Pages 70 0 R /Metadata 83 0 R /JT 81 0 R /PageLabels 68 0 R >> endobj 109 0 obj << /S 507 /L 610 /Filter /FlateDecode /Length 110 0 R >> stream 0000001916 00000 n Section 3 provides a description of analytical tools and techniques. 0000091107 00000 n This A-Z Pocket Guide to Understanding Financial Terms is just one of the achievements of EBS’s partnership with NALA. 84 0 obj << /Linearized 1 /O 86 /H [ 993 585 ] /L 382799 /E 114981 /N 17 /T 381001 >> endobj xref 84 27 0000000016 00000 n statements – Illustrative disclosures (the September 2020 guide). And if they don't, they certainly should. 0000001556 00000 n These three core statements are intricately. • Community councils are responsible to have their administrative staff prepare interim or monthly financial statements, as well as, annual year-end financial statements. ,^D��@)Ͱ��h�D�=e3��Am��+ʼ��]�yk�L�6��? %�� endstream endobj 110 0 obj 469 endobj 86 0 obj << /Type /Page /Parent 69 0 R /Resources 87 0 R /Contents 97 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 87 0 obj << /ProcSet [ /PDF /Text ] /Font << /TT2 92 0 R /TT4 90 0 R /TT5 89 0 R /TT7 96 0 R /TT9 99 0 R >> /ExtGState << /GS1 102 0 R >> /ColorSpace << /Cs6 95 0 R >> >> endobj 88 0 obj << /Type /FontDescriptor /Ascent 905 /CapHeight 0 /Descent -211 /Flags 32 /FontBBox [ -665 -325 2000 1006 ] /FontName /EFNPEM+Arial /ItalicAngle 0 /StemV 0 /FontFile2 105 0 R >> endobj 89 0 obj << /Type /Font /Subtype /Type0 /BaseFont /EFNPEK+SymbolMT /Encoding /Identity-H /DescendantFonts [ 108 0 R ] /ToUnicode 94 0 R >> endobj 90 0 obj << /Type /Font /Subtype /TrueType /FirstChar 32 /LastChar 150 /Widths [ 250 0 0 0 0 1000 0 278 333 333 0 570 250 333 250 278 500 500 500 500 500 500 0 0 0 0 333 0 0 570 0 500 0 722 667 722 722 667 611 778 0 389 0 0 667 944 722 778 611 0 722 556 667 722 722 1000 722 0 0 0 0 0 0 0 0 500 556 444 556 444 333 500 556 278 333 0 278 833 556 500 556 556 444 389 333 556 500 722 500 500 444 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 333 0 0 0 500 ] /Encoding /WinAnsiEncoding /BaseFont /EFNPDK+TimesNewRoman,Bold /FontDescriptor 93 0 R >> endobj 91 0 obj << /Type /FontDescriptor /Ascent 891 /CapHeight 656 /Descent -216 /Flags 34 /FontBBox [ -568 -307 2000 1007 ] /FontName /EFNPCI+TimesNewRoman /ItalicAngle 0 /StemV 94 /XHeight 0 /FontFile2 103 0 R >> endobj 92 0 obj << /Type /Font /Subtype /TrueType /FirstChar 32 /LastChar 150 /Widths [ 250 0 0 0 500 0 0 180 333 333 0 0 250 333 250 278 500 500 500 500 500 500 500 500 500 500 278 278 564 564 564 444 0 722 667 667 722 611 556 722 722 333 0 0 611 889 722 722 556 0 667 556 611 722 0 944 0 722 611 0 0 0 0 0 0 444 500 444 500 444 333 500 500 278 278 500 278 778 500 500 500 500 333 389 278 500 500 722 500 500 444 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 333 444 444 0 500 ] /Encoding /WinAnsiEncoding /BaseFont /EFNPCI+TimesNewRoman /FontDescriptor 91 0 R >> endobj 93 0 obj << /Type /FontDescriptor /Ascent 891 /CapHeight 656 /Descent -216 /Flags 34 /FontBBox [ -558 -307 2000 1026 ] /FontName /EFNPDK+TimesNewRoman,Bold /ItalicAngle 0 /StemV 160 /XHeight 0 /FontFile2 101 0 R >> endobj 94 0 obj << /Filter /FlateDecode /Length 217 >> stream These documents are usually handled by accountants, government agencies, and firms. 0000083937 00000 n �.�|�C�Z��SdA�I��'! 0000004399 00000 n government-wide consolidated financial statements, respectively. The Financial Statements Three ﬁ nancial statements are critical to ﬁ nancial statement analysis: the balance sheet, the income statement, and the statement of cash ﬂ ows. of financial statements is complete set of financial statements prepared (audited) based on commonly acceptable accounting principles and standards. endobj Consolidated Financial Statements of the Nestlé Group 2018 71 Consolidated statement of changes in equity for the year ended December 31, 2018 In millions of CHF Share capital Treasury shares Translation reserve Other reserves Retained earnings Total equity attributable to shareholders of the parent Non-controlling interests Total equity endobj endstream endobj 95 0 obj [ /ICCBased 100 0 R ] endobj 96 0 obj << /Type /Font /Subtype /TrueType /FirstChar 32 /LastChar 32 /Widths [ 278 ] /Encoding /WinAnsiEncoding /BaseFont /EFNPEM+Arial /FontDescriptor 88 0 R >> endobj 97 0 obj << /Length 1971 /Filter /FlateDecode >> stream 8 0 obj financial reports do not contain all the information needed to perform effective financial analysis. 11 0 obj endobj 1 0 obj 0000000888 00000 n T�U��t*�X4ԉLV�>g ma��9��. The basics aren’t difficult and they aren’t rocket science.This brochure is designed to help you gain a basic understanding of how to read financial statements. Examples are shown in Part III. cg�S�:�-Y,��Z$թ�!��z��)��\b.B�dXf��,="��Ls�f��'�=�Ơ��C��8Kjt�{�>Q�4i�' D{�9s��s|�"$�_��N3l��ܩ�ҽ�C�Pu��5I�|��L�籙 ��$��^�G�Ҡ��1�B��ˑHG�(̛�9��à��r�eýw� ��a5��:y��ٵŽi �y��r��s�ԥv��1/JԂ]�7��(o��U9�Z=c�uR��A&�P㥃��˜☫��^��/6�R�]\M[w��s5Z�v��x��S՘3}Gw� �3�뤙��_o�%ja�� ~+�ca�jtJ8�~=l��wb�GM�.S5؍��cA!��g�1˨m�1\6�`-|��Q�9E/W��!�w-�]��δT��V�Sˉ�g��Oz��q}��}��{7��dPW�.�,v��^⢼��;(>(��}յ(G�e[�Ӛ@��Mߖ��v�l�x�)��q�s^�P�s�&��2jig�٢�I��oAD��^ �AY��u��D.��K>H��+%��q� iy�jh~�/��FE��c�?9��׌�l3��\��:�/T��s9�m\W�B]s�*uZ��\Hna�q��S�BJ z0�c/�Ǟ��L}��,ɭ! %PDF-1.3 %�� 2. c: financial statements preparation guide 36 1. background to financial statements 36 1.1 introduction 36 1.2 how to get assistance? H��W�n�D��W�ҍ�5�v!�f4�4bXx�+i��#��,�^nU��GWB��(R�e�:��v�Eۛe��dq�S��w�Wo�v��fW�^}E�m�"h��V Zo?�h�S�6"��*��ۍ�Zj��]� statements – Illustrative disclosures (the September 2020 guide). 0000003888 00000 n stream <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> When you understand your financial statements, you understand exactly where your company stands. H�b```�� cc`a�X �:00(r�Z��Х� m ��*Ӳ�% ��4zh�01,լ work for financial statements and the place of financial analysis techniques within the framework. 2019 FINANCIAL STATEMENT PREPARATION GUIDE 3 FINANCIAL STATEMENT REQUIREMENTS Documents due by February 15, 2020, where a draft is required: o DRAFT Audited Financial Statements in their entirety, including footnote disclosures and supplemental information This manual is a natural The guide to Local Government Financial Statements has been prepared by the Ministry of Community, Sport and Cultural Development (Ministry) to help the non‐financial reader understand the information presented in local government audited financial statements. Section 4 explains how to compute, analyze, and interpret common financial ratios. 0000001578 00000 n ... financial statements require the preparer to exercise judgement, in terms of the choice of accounting policies, the ordering of notes to the financial statements, how the disclosures should be tailored to reflect the reporting entity’s specific The guide will then be saved to your iBooks app for future access. Guide to Financial Statements – Study Guide Overview (Topic 1) Three major financial statements: • The Income Statement • The Balance Sheet • The Cash Flow Statement Objectives: • Explain the underlying equation of each statement. 0000002843 00000 n endobj Cash Flow Statement. $.' First, there are the fixed assets , which include the long-term assets of the firm, such as plant, equipment, land and buildings. 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