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ET ELECTRONIQUES Page 1/432 Sans restriction d'utilisation AVANT-PROPOS Cette norme est un des documents de base mettre en uvre pour la r alisation des installations lectriques g n rales, des machines et installations industrielles. D'autres documents existent d finissant les mat riels et/ou les m thodes mettre en uvre pour divers types d'installations lectriques ou autres. La pr sente dition du document int gre les mat riels standards pour les installations lectriq.

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205-20 Discontinued Operations This Subtopic provides guidance on when the results of operations of a component of an entity that either has been disposed of or is classified as held for sale would be reported as a discontinued operation in the financial statements of the entity.

FASB Accounting Standards Codifica- tion (ASC) 205-40 provides guidance in U.S. generally accepted account- ing principles (GAAP) about management's responsibility to evaluate an entity's ability to continue as a going concern and to provide related footnote disclosures.

In short, ASC 205 establishes general guidelines for presenting financial statements. This includes overall financial statement presentation, discontinued operations, liquidation basis of accounting, and going concern.

The four main financial statements include: balance sheets, income statements, cash flow statements and statements of shareholders' equity. These four financial statements are considered common accounting principles as outlined by GAAP.

Background: Note disclosures represent a fundamental component of the information that financial statement users rely on to make decisions related to a government's financial health, as well as to assess whether governments have been fiscally and operationally accountable.

ASC 205, Presentation of Financial Statements, provides the baseline authoritative guidance for presentation of financial statements for all US GAAP reporting entities. ASC 205-10-45-1A lists the required financial statements under US GAAP.

Financial statement footnotes are typically included in the notes to the financial statements section of a company's annual report. They may also be available on the company's website or through third-party provider websites such as Edgar Online and Bloomberg.com.

What Are Footnotes? Pick up any financial report and you'll always find references to the footnotes of the financial statements. The footnotes describe in detail the practices and reporting policies of the company's accounting methods and disclose additional information that can't be shown in the statements themselves.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232