PT HANJAYA MANDALA SAMPOERNA Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN KEUANGAN INTERIM KONSOLIDASI/ INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2012 / SEPTEMBER 30, 2012 PT HANJAYA MANDALA SAMPOERNA Tbk. DAN ENTITAS ANAK/AND SUBSIDIARIES LAPORAN POSISI KEUANGAN INTERIM KONSOLIDASI 30 SEPTEMBER 2012 DAN 31 DESEMBER 2011 (Dalam jutaan Rupiah, kecuali dinyatakan lain) 30 September 2012/ September 30, 2012 ASET Aset lancar Kas dan setara kas Piutang usaha - Pihak ketiga - bersih
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to decision makers. * Objectives of Financial Reporting (general to specific) * Information useful in making investment and credit decisions * Information useful in assessing amount, timing and uncertainty of future cash flows. * Information about economic resources, claims to resources, and changes in resources and claims. * The primary financial statements * Balance Sheet * Income Statement * Statement of Cash Flow * Characteristics of Externally
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each item in the income statement from the accrual basis to the cash basis. (p. 000) Financing activities Cash flow activities that include (a) obtaining cash from issuing debt and repaying the amounts borrowed and (b) obtaining cash from stockholders and providing them with a return on their investment. (p. 000) Free cash flow Cash provided by operating activities adjusted for capital expenditures and dividends paid. (p. 000) Indirect method A method of preparing a statement of cash flows in which
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THE PATH FROM HERE 2013 AnnuAl RepoRt Contents 8 Chairman’s letter 12 Ceo’s Review 20 Global Market Activity 22 Directors’ Report 31 Corporate Governance Statement 41 Remuneration Report 56 Independent Auditor’s Report 58 Auditor’s Independence Declaration 59 Financial Report 110 ASX Additional Information 112 Corporate Information Lynas has continued to achieve significant milestones during FY2013. With our vision to become the leader in Rare Earths for a sustainable future in sight, we
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KNOWLEDGE. INNOVATION. INSIGHT. 2012 Annual Report THE SCIENCE OF RISK Company Profile Verisk Analytics (NASDAQ: VRSK) provides information about risk to professionals in many fields, including insurance, healthcare, financial services, supply chain, and others. Through its renowned ISO brand, the company has delivered data, analytics, and decision support services for the property/casualty insurance industry for more than 40 years. Using advanced technologies to collect, analyze, develop,
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Chapter 3 Accrual Accounting and the Financial Statements Questions 1. Under accrual accounting, the accountant recognizes the impact of a business transaction on an entity when the transaction occurs, whether or not cash is received or paid. Revenues are recognized when they are earned, and expenses are recognized when they are incurred—not necessarily when the cash changes hands. The cash basis of accounting recognizes revenues only when cash is received and expenses only when cash is paid.
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equity, and cash-flow for the period of two years that ended on December 31, 2008. ___ Auditing Firm has evaluated the manager’s statements of Apollo Shoes, Inc. that is placed with the attached Management’s Report in the part of the Internal Control-Over Financial Reporting. In this part, Apollo Shoes, Incorporated has retained effective internal control over financial reporting beginning December 31, 2008, the concern of a variety of standards, of the Internal Control Integrated Framework distributed
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Financial Statements Accounting is the financial information systems used to determine how a company is doing financially and report numbers that provide insights so a company can make smart business financial decisions. The individual who is responsible for the business accounting compiles a complete record on different financial activities of the business. He or she analyzes the financial statements, trends, and insights into the business financial decisions and ensures this information is
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of the financial statement, accounts receivable updates, and approval of minutes. The agenda for the upcoming meeting in two months would also include the strategic financial plan. The accounts receivable, or the money owed, should include a discussion on how long accounts have been open, and the accounts receivable ratio (Bergner, 2014, p. 24). Bergner (2014) explains that a review of the financial statement would include points on the following five financial statements; balance
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to benefit the business in the future.Something the business owns or has control of. Audit An examination of a company's financial statements and records Balance Sheet Reports on the assets,liabilities and stockholders equity of the business as of a specific date Certified Management Accountants Certified Professionals who specialize in accounting and financial management knowledge. They typically work for a single company. Certified Public Accountants Licensed professional accountant
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