Some examples and use cases from the internet:

Some examples and use cases from the internet:

• Notwithstanding the Financial Regulation and the Implementing Rules, a certificate on the financial statements shall be compulsory only whenever the cumulative amount of interim payments and balance payments made to a participant is equal to EUR 375000 or more for an indirect action.
• In addition, according to the auditor's opinion on the financial statements for the year 2013, there is material uncertainty as regards the ability of the Company to continue operations due to negative equity and current liabilities exceeding current assets.
• However, for indirect actions of a duration of 2 years or less, not more than one certificate on the financial statements shall be requested from the participant, at the end of the project.
• The major impacts on the financial statements of this change were as follows:
• having regard to the Court of Auditors report on the financial statements of the ECSC at 23 July 2002 OJ C 127, 29.5.2003, p..
• having regard to the communication from the Commission on the financial statements of the ECSC at 23 July 2002 OJ C 127, 29.5.2003, p.
• However, for indirect actions of duration of 2 years or less, not more than one certificate on the financial statements shall be requested from the participant, at the end of the project.
• In the case of public bodies, research organisations, and higher and secondary education establishments, a certificate on the financial statements as required under paragraph 1 may be established by a competent public officer.

• An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.
• In the process of applying the entity's accounting policies, management makes various judgements, apart from those involving estimations, that can significantly affect the amounts recognised in the financial statements.
• Changes in the fair value of an equity instrument are not recognised in the financial statements.
• These obligations are valued annually by independent actuaries to establish the appropriate liability in the financial statements.
• financed amounts are treated as Contingent Assets and as such they are not accounted for in the financial statements (IPSAS 19).
• Guarantees held to secure pre
• This may be included in the financial statements or in the actuary's report.
• Each material class of similar items shall be presented separately in the financial statements.