FINANCIAL STATEMENTS
Why do Income Statements often look so different? • How does the Income Statement affect the. Balance Sheet? Page 22. Two Major
Financial Statements of a Company
Having understood how a company raises its capital we have to learn the nature
Understanding a financial statement audit
There are different types of audits that can be performed depending on the subject matter under consideration for example: • Audit of financial statements.
2022 IMF Financial Statements
2 окт. 2022 г. to different types of market risk. April 30 2022. April 30
conceptual-framework-for-financial-reporting.pdf
Financial statements do not typically provide other types of forward-looking information for example
FINANCIAL STATEMENT ANALYSIS
Liability is a firm's obligation to pay cash or provide goods or services in the future. • Two types of liabilities are: – Current liabilities. – Long-term
Presentation of Financial Statements
24 июл. 2015 г. Paragraphs in bold type state the main principles. AASB 101 is to be read in the context of other Australian Accounting Standards including ...
Directive 2013/34/EU of the European Parliament and of the Council
26 июн. 2013 г. on the annual financial statements consolidated financial statements and related reports of certain types of undertakings
Grant
23 нояб. 2021 г. However as with any publication of this type
Chapter 07: Financial Statements
and posted financial statements are automatically You also journalized and posted various types ... Chapter 7_Statement of Retained Earnings.pdf.
FTB 3561C PC Financial Statement and Instructions
Report all forms of taxable and non-taxable income. Net Pay from Wages is the amount earned after the required taxes and deductions have been withheld. Net Pay
Consolidated Financial Statements
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited). (In millions except number of shares which are Income before provision for income taxes.
Financial Statement (DE 926B Rev. 18 (7-19))
FINANCIAL STATEMENT. Employer Payroll Tax Account Number: Business Name: Other Monthly Income Source ... Type of Account or Card. Name and Address.
GAO-18-568G GOVERNMENT AUDITING STANDARDS: 2018
Types of GAGAS Users. 6. Types of GAGAS Engagements. 7. Financial Audits. 7. Attestation Engagements and Reviews of Financial. Statements.
FINANCIAL AFFIDAVIT (OVER $75000)
I understand that the information stated on this Financial Statement and the attached Schedules if any
Analysis of Financial Statements:Local Farm
Common-size income statements and balance sheets compare different cooperative sizes and types. Trends for major balance sheet and income statement items and
Form PFS (Personal Financial Statements) Instruction Guide
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FINANCIAL STATEMENT – ELIGIBILITY. Page: 1. DETERMINATION FOR INDIGENT DEFENSE SERVICES. DISTRICT COURT FORMS. PDF INSTRUCTIONS. JANUARY 2012.
Form 20-F
If an emerging growth company that prepares its financial statements in The registration statement forms under the Securities Act direct you to.
Presentation of Financial Statements IAS 1 - IFRS
purpose financial statements in accordance with International Financial Reporting Standards (IFRSs) Other IFRSs set out the recognition measurement and disclosure requirements for specific transactions and other events This Standard does not apply to the structure and content of condensed interim financial statements prepared in accordance
SECgov SEC Charges S&P Global Ratings with Conflict of Interest
FINANCIAL STATEMENTS 3 1 Objective and scope of financial statements 3 2 Reporting period 3 4 Perspective adopted in financial statements 3 8 Going concern assumption 3 9 THE REPORTING ENTITY 3 10 Consolidated and unconsolidated financial statements 3 15 CHAPTER 4—THE ELEMENTS OF FINANCIAL STATEMENTS
2021 Example Financial Statements
Consolidated statement of profit or loss 5 Consolidated statement of comprehensive income 7 Consolidated statement of financial position 8 Consolidated statement of changes in equity 10 Consolidated statement of cash flows 11 Notes to the IFRS Example Consolidated 12 Financial Statements
Preparation of Financial Statements - AICPA
financial statements that omit substantially all disclosures required by the applicablefinancialreportingframeworktheaccountantshoulddisclosesuch omissioneitherinthefinancialstatementsorinanaccompanyingdisclaimer
What are the four main types of financial statements?
They show you where a company’s money came from, where it went, and where it is now. There are four main financial statements. They are: (1) balance sheets; (2) income statements; (3) cash flow statements; and (4) statements of shareholders’ equity. Balance sheets show what a company owns and what it owes at a fixed point in time.
How can financial statements be used to improve business performance?
The financial statements of the business or an organization helps in sharing the financial position of the business to the creditors, investors, and analysts. They then shortlist broad attributes drawn from the financial statements and thereby derive meaningful inferences. Such inferences would then result in actions as planned by the stakeholders.
What is the purpose of a financial statement?
Financial statements are written records that convey the business activities and the financial performance of an entity. The balance sheet provides an overview of assets, liabilities, and shareholders' equity as a snapshot in time. The income statement primarily focuses on a company’s revenues and expenses during a particular period.
What is an income statement?
An income statement (or profit and loss statement) that summarizes the results of business operations for a given period. A statement of cash flows that summarizes an entity’s operating, financing and investing activities over a period of time. Cash is the most liquid asset of an entity and thus is important for short-term solvency of the company.
Apple Inc.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (In millions, except number of shares which are reflected in thousands and per share amounts)Three Months Ended
Six Months Ended
March 27,
2021March 28,
2020March 27,
2021March 28,
2020Net sales:
Products $ 72,683
$ 44,965 $ 168,361 $ 124,069Services 16,901
13,348
32,662
26,063
Total net sales
(1)89,584
58,313
201,023
150,132
Cost of sales:
Products 46,447
31,321
108,577
83,396
Services 5,058
4,62210,039
9,149Total cost of sales
51,505
35,943
118,616
92,545
Gross margin
38,079
22,370
82,407
57,587
Operating expenses:
Research and development 5,262
4,56510,425
9,016Selling, general and administrative 5,314
4,95210,945
10,149
Total operating expenses
10,576
9,51721,370
19,165
Operating income 27,503
12,853
61,037
38,422
Other income/(expense), net 508
282553
631
Income before provision for income taxes
28,011
13,135
61,590
39,053
Provision for income taxes 4,381
1,886 9,205 5,568Net income
$ 23,630 $ 11,249 $ 52,385 $ 33,485Earnings per share:
Basic $ 1.41
$ 0.64 $ 3.11 $ 1.91Diluted $ 1.40
$ 0.64 $ 3.08 $ 1.89Shares used in computing earnings per share:
Basic 16,753,476
17,440,402
16,844,298
17,550,281
Diluted 16,929,157
17,618,765
17,021,423
17,718,591
(1)Net sales by reportable segment:
Americas $ 34,306
$ 25,473 $ 80,616 $ 66,840Europe 22,264
14,294
49,570
37,567
Greater China 17,728
9,45539,041
23,033
Japan 7,742
5,20616,027
11,429
Rest of Asia Pacific 7,544
3,88515,769
11,263
Total net sales
$ 89,584 $ 58,313 $ 201,023 $ 150,132 (1)Net sales by category:
iPhone $ 47,938 $ 28,962 $ 113,535 $ 84,919Mac 9,102
5,35117,777
12,511
iPad 7,807 4,36816,242
10,345
Wearables, Home and Accessories 7,836
6,28420,807
16,294
Services 16,901
13,348
32,662
26,063
Total net sales
$ 89,584 $ 58,313 $ 201,023 $ 150,132Apple Inc.
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited)
(In millions, except number of shares which are reflected in thousands and par value)March 27,
2021September 26,
2020ASSETS:
Current assets:
Cash and cash equivalents $ 38,466
$ 38,016Marketable securities 31,368
52,927
Accounts receivable, net 18,503
16,120
Inventories 5,219
4,061Vendor non-trade receivables 14,533
21,325
Other current assets 13,376
11,264
Total current assets
121,465
143,713
Non-current assets:
Marketable securities 134,539
100,887
Property, plant and equipment, net 37,815
36,766
Other non-current assets 43,339
42,522
Total non-current assets
215,693
180,175
Total assets
$ 337,158 $ 323,888LIABILITIES AND SHAREHOLDERS' EQUITY:
Current liabilities:
Accounts payable $ 40,127
$ 42,296Other current liabilities 45,660
42,684
Deferred revenue 7,595
6,643Commercial paper 5,000
4,996Term debt 8,003
8,773Total current liabilities
106,385
105,392
Non-current liabilities:
Term debt 108,642
98,667
Other non-current liabilities 52,953
54,490
Total non-current liabilities
161,595
153,157
Total liabilities
267,980
258,549
Commitments and contingencies
Shareholders' equity:
Common stock and additional paid-in capital, $0.00001 par value: 50,400,000 shares authorized; 16,686,305 and 16,976,763 shares issued and outstanding, respectively54,203
50,779
Retained earnings 15,261
14,966
Accumulated other comprehensive income/(loss) (286) (406)Total shareholders' equity
69,178
65,339
Total liabilities and shareholders' equity
$ 337,158 $ 323,888Apple Inc.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (In millions)Six Months Ended
March 27,
2021March 28,
2020Cash, cash equivalents and restricted cash, beginning balances $ 39,789 $ 50,224
Operating activities:
Net income 52,385
33,485
Adjustments to reconcile net income to cash generated by operating activities:Depreciation and amortization 5,463
5,602Share-based compensation expense 4,001
3,407Deferred income tax benefit (207)
(651)Other (474)
(259)Changes in operating assets and liabilities:
Accounts receivable, net (2,347)
7,284Inventories (1,226)
699Vendor non-trade receivables 6,792
7,923Other current and non-current assets (4,333)
(8,866)Accounts payable (1,997)
(13,520)Deferred revenue 1,642
1,223Other current and non-current liabilities 3,045
7,500Cash generated by operating activities
62,744
43,827
Investing activities:
Purchases of marketable securities (74,424)
(66,489) Proceeds from maturities of marketable securities 39,60539,738
Proceeds from sales of marketable securities 21,64527,762
Payments for acquisition of property, plant and equipment (5,769) (3,960) Payments made in connection with business acquisitions, net (9) (1,134)Other -
(572)Cash used in investing activities
(18,952) (4,655)Financing activities:
Proceeds from issuance of common stock 561
430Payments for taxes related to net share settlement of equity awards (3,160) (1,566) Payments for dividends and dividend equivalents (7,060) (6,914)
Repurchases of common stock (43,323)
(39,280)Proceeds from issuance of term debt, net 13,923
2,210Repayments of term debt (4,500)
(5,250)Proceeds from commercial paper, net 22
1,518Proceeds from repurchase agreement -
2,556Other (38)
(51)Cash used in financing activities
(43,575) (46,347) Increase/(Decrease) in cash, cash equivalents and restricted cash 217(7,175) Cash, cash equivalents and restricted cash, ending balances $ 40,006 $ 43,049
Supplemental cash flow disclosure:
Cash paid for income taxes, net $ 10,276
$ 7,505Cash paid for interest $ 1,327
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