Exemplary Restated Balance Sheet Free Profit And Loss Template For Small Business

Restated Ind AS financials Ind AS financials SEBI Regulations allows an issuer to file restated financial statement as per Indian GAAP but the issuer will be covered under the Ind AS roadmap once the process of listing is started. H Restated Financial Statements HI Restated Balance Sheets as at 31 December 2003 and 2002 74 HII Restated Income Statement for the year ended 31 December 2003 75 HIII Restated Statement of Cash Flows for the year ended 31 December 2003 76 77 HIV Restated Statement of Changes in Equity for the year ended 31 December 2003 78. As of December 31 2004 and 2005 and the related combined and consolidated statements of income of changes in stockholders equity and of cash flows for each of the three years ended December 31 2005. In million As at 31st As at 31st As at 31st As at 31st As at 31st March 2004 March 2003 March 2002 March 2001 March 2000 Fixed Assets A Gross Block 400364 366189 325027 319169 280825 Depreciation 187808 167728 152492 138662 115401 Net Block 212556 198461 172535 180507 165424. SUMMARY OF ASSETS LIABILITIES AS RESTATED Rs. USAIDs restated principal financial statements and additional information for FY 2012 and FY 2011 consist of the following. Under the price level change the historical balance sheet should be revised to reflect the true picture of financial position of any organization. Given the requirements of Ind AS on first time adoption companies are required to present a three-year balance sheet. Restate balance sheet accounts at the period-end rate and income statement accounts at an average rate prior to generating consolidated financial reports. A balance sheet is a list of assets and claims over a business at some specific point of time and is prepared from an adjusted trial balance.

SUMMARY OF ASSETS LIABILITIES AS RESTATED Rs. Items such as monetary items that are already stated at the measuring unit at the balance sheet date are not restated. Restated Balance Sheet The historical balance sheet is prepared as per the historical income statement so it can not represent the revised or changed value of assets and liabilities. Monetary items are not restated because they are expressed in the current unit value at the balance sheet date. Where entities restate or reclassify comparative information they will be required to present a restated balance sheet as at the beginning of the comparative period in addition to the current requirement to present balance sheets at the end of the current period and the comparative period. In million As at 31st As at 31st As at 31st As at 31st As at 31st March 2004 March 2003 March 2002 March 2001 March 2000 Fixed Assets A Gross Block 400364 366189 325027 319169 280825 Depreciation 187808 167728 152492 138662 115401 Net Block 212556 198461 172535 180507 165424. V its subsidiaries and Protego SI SC. Restated Ind AS financials Ind AS financials SEBI Regulations allows an issuer to file restated financial statement as per Indian GAAP but the issuer will be covered under the Ind AS roadmap once the process of listing is started. A balance sheet is a list of assets and claims over a business at some specific point of time and is prepared from an adjusted trial balance. USAIDs restated principal financial statements and additional information for FY 2012 and FY 2011 consist of the following.

Other items are restated based on the change in the general price index between the date those items were acquired or incurred and the balance sheet date. Under the price level change the historical balance sheet should be revised to reflect the true picture of financial position of any organization. The ConsolidatedBalance Sheet which presents for the years ended September 30 2012 and 2011 those resources owned or managed by USAID that are available to provide future economic benefits. V its subsidiaries and Protego SI SC. Restated Balance Sheet The historical balance sheet is prepared as per the historical income statement so it can not represent the revised or changed value of assets and liabilities. Generally accepted accounting principles GAAP require that the balance sheet present items at the cost originally paid for the asset. It shows the financial position of the business by detailing the sources of funds and the utilization of these funds. A balance sheet is a list of assets and claims over a business at some specific point of time and is prepared from an adjusted trial balance. Restated Ind AS financials Ind AS financials SEBI Regulations allows an issuer to file restated financial statement as per Indian GAAP but the issuer will be covered under the Ind AS roadmap once the process of listing is started. As of December 31 2004 and 2005 and the related combined and consolidated statements of income of changes in stockholders equity and of cash flows for each of the three years ended December 31 2005.

USAIDs restated principal financial statements and additional information for FY 2012 and FY 2011 consist of the following. V its subsidiaries and Protego SI SC. Monetary items are not restated because they are expressed in the current unit value at the balance sheet date. Under the price level change the historical balance sheet should be revised to reflect the true picture of financial position of any organization. Generally accepted accounting principles GAAP require that the balance sheet present items at the cost originally paid for the asset. Combine amounts from up to three different ledgers into one ledger. Other items are restated based on the change in the general price index between the date those items were acquired or incurred and the balance sheet date. Restatements are made by applying a general price index. A balance sheet is a list of assets and claims over a business at some specific point of time and is prepared from an adjusted trial balance. In million As at 31st As at 31st As at 31st As at 31st As at 31st March 2004 March 2003 March 2002 March 2001 March 2000 Fixed Assets A Gross Block 400364 366189 325027 319169 280825 Depreciation 187808 167728 152492 138662 115401 Net Block 212556 198461 172535 180507 165424.

An assets value may never be restated to reflect appreciation in value. The figures in balance yet in terms of the current unit value at the balance sheet date are applied restate a general price index. Where entities restate or reclassify comparative information they will be required to present a restated balance sheet as at the beginning of the comparative period in addition to the current requirement to present balance sheets at the end of the current period and the comparative period. Combine amounts from up to three different ledgers into one ledger. Restate balance sheet accounts at the period-end rate and income statement accounts at an average rate prior to generating consolidated financial reports. It appears that during 2009 RDI restated its balance sheet reclassifying approximately 20 million from current to non-current assets. Items such as monetary items that are already stated at the measuring unit at the balance sheet date are not restated. Many translated example sentences containing balance sheet restated German-English dictionary and search engine for German translations. In million As at 31st As at 31st As at 31st As at 31st As at 31st March 2004 March 2003 March 2002 March 2001 March 2000 Fixed Assets A Gross Block 400364 366189 325027 319169 280825 Depreciation 187808 167728 152492 138662 115401 Net Block 212556 198461 172535 180507 165424. As of December 31 2004 and 2005 and the related combined and consolidated statements of income of changes in stockholders equity and of cash flows for each of the three years ended December 31 2005.