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Tuesday, April 28, 2020 | History

1 edition of GAAP instruction manual for the year-ending June 30, 1990 found in the catalog.

GAAP instruction manual for the year-ending June 30, 1990

Massachusetts. Office of the Comptroller

GAAP instruction manual for the year-ending June 30, 1990

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  • 4 Currently reading

Published by The Office in Boston, Mass.] .
Written in English

    Subjects:
  • Accounting,
  • Appropriations and expenditures,
  • Public Finance,
  • Standards

  • Edition Notes

    Other titlesGenerally accepted accounting principles instruction manual for the year-ending June 30, 1990.
    Statementissued by Office of the State Comptroller, Financial Reporting and Analysis Bureau
    The Physical Object
    Pagination35 p. ;
    Number of Pages35
    ID Numbers
    Open LibraryOL25515989M
    OCLC/WorldCa25959129

    Three months ended J – Three months ended J – (2) Consolidated financial position Total assets Net assets Equity ratio Net assets per share Millions of yen Millions of yen % Yen As of J 82, 29, 3, As of Ma 66, 28, 3, 2. Cash dividends. Three months ended J – Three months ended J – (2) Consolidated financial position Total assets Net assets Equity ratio Millions of yen Millions of yen % As of J , 54, As of Ma , 53, 2. Cash dividends Annual dividends per share. As of J 23, 14, 1, As of Ma 24, 15, 1, 2. Cash dividends Annual dividends per share 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Year ended Ma – – Year ending Ma – Year ending Ma


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GAAP instruction manual for the year-ending June 30, 1990 by Massachusetts. Office of the Comptroller Download PDF EPUB FB2

Year ending Ma - Ma (forecast) - - - - Note 1: Revision of dividend forecast during the three months ended J None Note 2: Dividends for the year ending Ma are yet to be determined. Summary of Consolidated Financial Results For the Three Months Ended J (Based on Japanese GAAP) August 3, Company name: Mitsui Fudosan Co., Ltd Year Ending Ma - Year Ending Ma (Plan) - Year End GAAP Update Erin Murphy Ernst & Young.

Page 2 June FASB and IASB issue exposure drafts Long-duration measurement Deliberations begin August Page 6 Short-duration insurance contracts. Page 7 Page.

Three months ended J – Three months ended J (2) Consolidated financial position Total assets Net assets Equity ratio Millions of yen Millions of yen % As of J, As of Ma, 2. Cash dividends Annual dividends per share. For calculations of non-GAAP measures, reconciliations to GAAP measures, and reasons for using these measures, see “Non-GAAP Financial Information” in Management’s Discussion and Analysis of Financial Condition and Results of Operations in our Annual Report on Form K for the fiscal year ended J Summary of Consolidated Business Results for the Three Months Ended J [Japanese GAAP] August 7, Company name: Sumitomo Bakelite Co., Consolidated Financial Forecasts for the Year Ending Ma.

independent accounting fi rm for the fi scal year ending Jand for each succeeding fiscal year thereaf ter for which the school district is required to have a single audit performed.

Federal cost-sharing can help, in part, to defray the cost of single audits. Three months ended J - Three months ended J - (2) Consolidated financial position Total assets Net assets Equity ratio Net assets per share Millions of yen Millions of yen % Yen As of J 46, 39, 3, As of Ma 47, 39 3, 2.

As of J, As of Ma, 2. Cash dividends Annual dividends per share 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Year ended Ma – – Year ending Ma – Year ending Ma (Forecast) As of J88, 2, As of Ma88, 2, 2.

Cash dividends Annual dividends per share 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Year ended Ma – – Year ending Ma – Year ending Ma 2) As of Number of treasury stock J 61, As of Ma 61, 3) Number of weighted average common stock outstanding (cumulative for all quarters) For the three months ended JFor the three months ended JIndication of Quarterly Review Procedure Implementation Status.

J (From April 1, to J ) Three months ended J (From April 1, to J ) 52, 49, 37, 33, 15, 15, 12, 11, 2, 3, 46 35 70 - 51 63 - 55 91 2, 3, 68 59 - 7 0 - 1 - 2 19 52 - 10 - 1, 2, 1, 1, 1, Three months ended J 53, 4, 4, () 2, () Earnings per share Diluted earnings per share Yen Yen Three months ended J – Three months ended J – (2) Consolidated financial position Total assets Net assets Equity ratio Millions of yen Millions of yen % As of J Three months ended J 7, Three months ended J 7, Earnings per share Diluted earnings per share Yen Yen Three months ended J – Three months ended J (2) Consolidated financial position.

(Note) Comprehensive income: Three months ended J 3, million yen [–%] Three months ended J (6,) million yen [–%] Earnings per share Diluted earnings per share Yen Yen Three months ended J Three months ended J During the three months ended J ,net sales for the Group increased 3% year on year to over ¥ billion, due to the strong performance of SR.

Year ending Ma - Year ending Ma (forecast) 6, - 6, 13, Note: Changes in forecasts during the three months ended J None 3. Consolidated Financial Results Forecast for Year Ending Ma (April 1, – Ma ) (Percentage represents comparison to previous fiscal year).

Three months ended J – Three months ended J – – (2) Consolidated financial position Total assets Net assets Equity ratio Millions of yen Millions of yen % As of J 35, 32, As of Ma 35, 32, 2.

Cash dividends Annual dividends per share. J Nine months ended J Profit 2, 3, Other comprehensive income Valuation difference on available-for-sale securities 1, 2, Foreign currency translation adjustment (2,) 1, Remeasurements of defined benefit plans, net of tax 23 26 Total other comprehensive income (1,) 4, Financial Statements for the First Quarter of the Fiscal Year Ending Ma - 8 - (c) For the three months ended Jinventories were principally stated at moving average cost.

Meanwhile, for the three months J (“current term”), they were principally stated at acquisition cost modified by. Three months ended J Three months ended J () – (2) Consolidated financial position Total assets Net assets Equity ratio Millions of yen Millions of yen % As of J61, As of Ma70, 2.

Cash dividends Annual dividends per share. Three months ended J 1, --- (Percentages above represent changes compared to the corresponding previous quarterly period) Since “Net Income” includes noncontrolling interests from the fiscal year ending Ma in accordance with Statement of Financial.

Three months ended J – Three months ended J – (2) Consolidated financial position Total assets Net assets Equity ratio Millions of yen Millions of yen % As of J 43, 38, As of Ma 43, 38, 2.

Cash dividends Annual dividends per share. Summary of Consolidated Financial Results for the Three Months Ended J [Japanese GAAP] J Company Name: NGK INSULATORS, LTD. Year ending Ma - Year ending Ma (forecast) - Three months ended J – Three months ended J – (2) Consolidated financial position Total assets Net assets Equity ratio Net assets per share Millions of yen Millions of yen % Yen As of J 56, 51, 4, As of Ma 55, 50, 3, 2.

Cash dividends. As of J28, As of Ma29, 2. Cash dividends Annual dividends per share 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Year ended Ma – – Year ending Ma – Year ending Ma (Forecast) As of J 52, 15, As of Ma 49, 15, 2.

Cash dividends Annual dividends per share 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Year ended Ma – – Year ending Ma – Year ending Ma (Forecast.

Three months ended J – Three months ended J – (2) Consolidated financial position Total assets Net assets Equity ratio Net assets per share Millions of yen Millions of yen % Yen As of J 49, 25, 2, As of Ma 49, 23, 2, 2. Cash dividends. Three months ended J 4, shares (Note) The total number of treasury stock includes the shares of the Company held by the management board benefit trust ofshares andshares as of J and Marespectively.

Year ended Ma – – Year ending Ma – Year ending Ma (Forecast) – 3. Forecast of consolidated financial results for the year ending Ma (from April 1, to Ma ) Percentages indicate year-on-year changes Net sales.

Consolidated financial results for the Three months ended J (From April 1, to J) (1) Consolidated operating results (Percentage figures represent increase (decrease) from previous period.) Profit attributable to Net Sales Operating Income Ordinary Income owners of parent.

Summary of Business Results for the Year Ended Decem [Japan GAAP] (Consolidated) Company Medrx Co., Ltd. Forecast of consolidated business results for the fiscal year ending December (January 1, through Decem ) - 1, Financial Statements for the First Quarter of the Fiscal Year Ending Ma - 2 - Consolidated Quarterly Balance Sheets J and Ma Millions of yen J Ma Assets Current assets Cash and depos 28, Notes and accounts receivable-tr 46, Statement No.

68 was implemented as of J This Statement required governmental units to record pension liabilities in their government-wide financial statements. For Spring Lake, this was estimated at $ million as of J For the current fiscal year, GASB Statement No.

75 was implemented as of J This. For a discussion of the assumptions made in such valuation, see Note 10 to our audited financial statements for the fiscal year ended Jincluded in our Annual Report on Form K for the fiscal year ended Jaccompanying this Proxy Statement. As of J 32, 29, 1, As of Ma 33, 30, 1, 2.

Cash dividends Annual dividends per share 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Year ended Ma – – Year ending Ma – Year ending Ma Full text of "UFR audit & preparation manual: under CMR " See other formats.

Summary of Non-consolidated Financial Results for the Three Months Ended J [Japanese GAAP] - 1 - 1. Qualitative Information on Quarterly Non-consolidated Financial Results (1) Analysis of Operating Results During the first quarter ended Jthe Japanese economy was on a moderate recovery trend and saw improvements in.

(Reference) Equity: As of Jmillion yen As of Mamillion yen 2. Cash dividends Annual dividends per share 1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end Total Yen Yen Yen Yen Yen Year ended Ma – – – Year ending Ma –.

Summary of Consolidated Financial Results for the Three Months Ended J (Japanese GAAP) Aug Stock listing: The First Section of the Tokyo Stock Exchange.

Year ending Ma (Forecast). fiscal year ending J These payments were due on April1, Funding Status and Funding Progress As of Jthe most recent actuarial valuation date, the aggregate funded ratio for all the State administered.Year ending 12/31/14 (Forecast) As of 6/30/14 As of 12/31/13 Six months ended 6/30/14 Six months ended 6/30/13 Six months ended 6/30/14 Six months ended 6/30/13 2, Millions of yen % Shareholders' Equity Ratio Summary of Consolidated Financial Statements for the Six Months Ended J (Japanese GAAP) 1 HORIBA, Ltd.

(Consolidated.J Table of Contents Section Page 1 Members of the Board of Directorsand Administration 1 -1 2 Independent Auditors’ Report 2 -1 3 Management’s Discussion and Analysis 3 -1 4 Basic Financial Statements Academy-wide Financial Statements Statement of .