Voucher from the Engineer Department of Port Dalhousie and Thorold Railway Extension for W.G. Thompson for the Northern Division. There are attached notes from the Welland Railway Company to John Mitchell for putting up shelves; to William Waud, staff; and to William Martin to repair the office (copy), June 10, 1857

Voucher from the Engineer Department of Port Dalhousie and Thorold Railway Extension for W.G. Thompson for the Northern Division. There are attached notes from the Welland Railway Company to John Mitchell for putting up shelves; to William Waud, staff; and to William Martin to repair the office (copy), June 10, 1857.

Demonstração dos fluxos de caixa: a análise da importância no relato financeiro

Mestrado em Contabilidade Internacional

Mandatory accounting disclosure by small private companies

This article analyzes how mandatory accounting disclosure is grounded on differentrationales for private and public companies. It also explores technological changes, such ascomputerised databases and the Internet, which have recently made disclosure of companyaccounts by small companies potentially less costly and more valuable, thanks to electronicfiling and universal online access to credit information systems. These recent developmentsfavour policies that would expand the scope of mandatory publication for small companies incountries where it is voluntary. They also encourage policies to reduce the costs and enhancethe value of disclosure through administrative reforms of filing, archive and retrieval systems.Survey and registry evidence on how the information in the accounts is valued and used bycompanies is consistent with these claims about the evolution of the tradeoff of costs andbenefits that should guide policy in this area.

IFRS 2 Osakeperusteiset maksut – ylimmän johdon osakeperusteisten palkitsemisjärjestelmien kirjaaminen sekä vaikutus tilinpäätökseen

Tutkimuksen tarkoituksena on pyrkiä selvittämään kansainvälisen tilipäätösstandardin, IFRS 2 Osakeperusteiset maksut, vaikutusta yritysten palkitsemisjärjestelmäkäytäntöihin standardin voimaanastumisesta aina nykyhetkeen saakka. Tarkastelun ensisijaisena pyrkimyksenä on selvittää, miten osakeperusteiset palkitsemisjärjestelmät, kirjataan yritysten tilinpäätöksiin. Tutkimuksessa on myös tarkoitus yritysten tilinpäätösinformaatioiden kautta pyrkiä tuomaan esille osakeperusteisten maksujen tilinpäätöksellinen vaikutus, eli selvittää, millaisia vaikutuksia osakeperusteisten maksujen kirjaamisella on yritysten tunnusluvuille.

Port Dalhousie and the Thorold Railway pay roll for the months of June, July, August and September, 1854

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of June, July, August and September, 1854.

Port Dalhousie and the Thorold Railway pay roll the months of April and May, 1854, signed by S.D. Woodruff, May 31, 1854

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of April and May, 1854, signed by S.D. Woodruff, May 31, 1854.

Port Dalhousie and the Thorold Railway pay roll for the months of June, July, August and September, 1854, signed by S.D. Woodruff, Sept. 30, 1854

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of June, July, August and September, 1854, signed by S.D. Woodruff, Sept. 30, 1854.

Port Dalhousie and the Thorold Railway pay roll for the months of October, November and December, 1854, signed by S.D. Woodruff, Jan. 8, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of October, November and December, 1854, signed by S.D. Woodruff, Jan. 8, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of January and February, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of January and February, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of October, January, February and March, 1855, signed by S.D. Woodruff, Mar. 22, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of October, January, February and March, 1855, signed by S.D. Woodruff, Mar. 22, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of April and May, 1855, signed by S.D. Woodruff, June 13, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of April and May, 1855, signed by S.D. Woodruff, June 13, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of June, July and August, 1855, signed by S.D. Woodruff. There is an envelope included with this document, Aug. 21, 1855

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of June, July and August, 1855, signed by S.D. Woodruff. There is an envelope included with this document, Aug. 21, 1855.

Port Dalhousie and the Thorold Railway pay roll for the months of March, April and May, 1856

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of March, April and May, 1856.

Port Dalhousie and the Thorold Railway pay roll for the months of March, April and May, 1856, signed by S.D. Woodruff, June 3, 1856

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of March, April and May, 1856, signed by S.D. Woodruff, June 3, 1856.

Port Dalhousie and the Thorold Railway pay roll for the months of June, July and August, 1856, signed by S.D. Woodruff, Sept. 2, 1856

Port Dalhousie and the Thorold Railway pay roll for services of engineering and contingencies furnished for the months of June, July and August, 1856, signed by S.D. Woodruff, Sept. 2, 1856.