PAGE

DATE /

oYICceptual tamAeuwosk
O 7inancial Rebozting
Kecogmuliem
MeaAwsemeaaI1

| Aualltative dementu4
Chasactoutc LinacialLpoati

ORJECTIvES

Conceplicol Tmmewask s mat a t a m d e d in utass,

u prbuicles a base o th Omulatuen
dtamdad JEacu as a Lonotitulien that
t
Zudes th Vanous Aamolad Autlms beoliuz
ke 1ASB, fAS6 setlims LonoLsttt

AAanoloels wth Aeqasnl d malu netien 2

AnAial stalemerili
imit inamcial accolmuy

better ealualion the vaxioLs aLtive

&helbs in
ky tt Atonnolsd s t e
aolheniny to tuhe
Y Atasndaids Lo Ad alten
prineiple! i l e Liasle
acCotin

Lasncalu aAtatemmeil
ut e GAAP (Gemerally
whfctu u wod as
AcceptedACcounliy Iniui plu)
Atnce to valuale the enitinaPAacticu
amd t o leuelep mtus ni

olt als uilh

Aame DAk
DbAcuves naelal slattmuts
 PAGE
DATE
aualitative clharacleuist
3)lumumu mamcual npoting
4Oeliitien scegmlien amol mn mt
tuelenenu
55 oceptso laplal Laplal maila tnamie
meto Dn baae aunptuti
Accual Gosu t mmmu to uconol uthe
thomoactuen Whim hly
6in Loneem Jt miams that dhe
opehatuons Aill Contintue
uthu_mas futiur amd thu iu
Cntail matnial Ülanooctisri
t u meed d s to beAisclo4ed

DBTECTIVES
Ihue ae ptimasy objuctiueu inaueial
ptin

Swvatmint Deciien Making Eut 2 fosemoal

cbjucti
momlLOl lpiAting iu to prauide omaluen
Lchul o imveatoai, Cudto o t u s
mMaking Aomd n ivertmant dtcisionts
hus ucti os betm Laiol olodn m a
9 by e blood Commuttee seepad ane
CoiceptNo1 FAS6 9t elpstue
A m makin halonal iwtnmenb. Uces
evaluale u mamLal ubo au to lotinmale
eui futue iasmins Like Juluot , divdeud
 PAGE
DATE /

apilal appecialien ad tuu Compare dh

Vaxiouus Alcwitiu 2 Conupnul making baliaval
viatmnet d ecic

)Managemetdocauadabilily anterpriLe uMet

Only p o accolnlakle
to th eune _Aaeualadeu b u l aloo t o the OLdilou
CuotlneAL 2etmtal hanebaloleu &0lu usu
Maragemmend accontabilily inncluude Akeword p
ACLeCy HActvemess _pnes.
Steusasudelnyp muêas AaLekeeptn CAkody r
ennterbaise Aesaurcez. as wel as thi
e f ideut a eftetiisallocaiuo Soa make

pAoNtablé w
detalL
Ob4eckiLves ape Tueblond Kepod d24 lATP)

dA1 alua ti
(luovide facdual intdpaetative P0Lt
nprmálo
Obiectuu b
9moAmation puedicnura Compair aoxmation t toudg
mgt apie efociNes
Q evalae emtupaise canina pove utiuse et pice
0ieclu ST

evaluate 4fectivenec ylovde anfo to pod tuoe

T H o akout 6mavaqtmbht AsoLncu mveslou
activiau
ettpaise economnte NPD nath- Astuth afect
6bjectium Aouely
bvc 3 ojeetue

ecti1
 PAGE
DATE
uelkative C actesiute tait
ATP

tumalantesttal
tnhamtin
Kelevamc fatnful
L altualu KLpAimtation wduetadn
>taee From
heickive Valu Veu cak
7 Completemes
Fetdback value Neut rally
imeines

Elemmis b Hnancual tatened

Amt 1abililiu Acome aurepewa

O _iu a ulaLe Contieled
idils utbal meuulu i Qmeolom
Lcomonuic beruefit. hat
May-
O
D hu poauntune i eCoubibidu
oue

au ptnaliiy actvitus e
Converson
t o laah D Caa
Lquuvallumts le. Pland t MacLnines
Labuliiy u pAeserid oblizatiom
dh eadils AnUn
pcust eut hat ili
Dulleus. Jtauel wr
 PAGE
DATE

3quily > Kesudiual valu auetsali

dedi ctuy luàbiliu u alled equliy
Ceneraily
Cjeneratuy Compsises o shaseAololers peud
Aelanned tasmingt

29ncorue t nclusles 9eOvennue aud gains

Kevemuu aisuA om th Udhay
CoLuseo OctivitiLs ike tus tinterceat,saltsetc
hains arseoyolispesal e_on LLnnt

AMLtA

ppmalu 2 LosLl
tmcludes eapenols as sell as loLs3
npemau anise im ets dinaly
LoULN ctuviziuLike alariu
Aise by dispodal o mon uasiant
Qmd tan i s e ana isastes ike
orol gie e t
T Rocogitiom amd MLalAemet aliment
Hnamual tatenats

eaat-(Rocomihion
a) t cegmiwsl usham thue 4 probable
hduue Cenonmit btnejl_stuiw LOu ke
miaALNLA ullably

| ( ) ohemLNe dh ulue lenovauic beueli

LomsideealL innspodbable , Aw lnpomAe
ucegniseal Aimuutasuouly. 0 Bad Dot

9t iu mcsmisud ian Balaue cueet

 PAGE
DATE

Recoqnition o dabultiase
() i u0gniseolhe Uhne
luue LComonic DuttouD 2ea0L
Cam be
9Leluakoly
t__weeiseo Balauce uet.

Recopnitian utonue2
ecegnised
meaue_ ullue Lcomonuie benssit
lated do an lmiLaAe_ _aAet P
dwnase uabilily wtui cam be
mmLaALLd uwliably.

4ReLonilion penatsl2
) _ MLcqmiled uhum_ thnt u
DCALaAe im kAut econonuc bernept
latedN to a locneoAe m
Q mlaAe_Lm Uabilily 9stuC Car
be mLaOLULo eliatbly

9 u hicognised o
ttupaintuple
mniui Coucept

9Lcomonuic bmefit a_enpected +o

Anke Mw Aweaal ecalnly erresl,_
-hine,
Coot im Cwned nnl ulhe ke
ollperiuated b mossd. o. adenia
 PAGE
DATE /

Patet etz
Kalyami Khubiishu)
celtnmeuls 14-3:/5
( MEa0LLrimenl

Hictosital lot CMent Reliasable Valu

Coot Valle

CoST (ONSTKAINT z

t is a peAVaolvve Conotaint o th tornMalon

tat Cam be phavided by nautial npontln
ybsmalion17Volue
Repoatir nav cual
mmakeu a4 welas
o be mtuiited boti by thi
JsA
angment hacuu C00t Lan Colleclu0n
Vying disstmninatuiy h u poa-
phoceslirq ,

motuoa
VSeAs mcuus thi
to n a l u a l a m d
Coat
wformaluo A2gtuiLea
LAkeprt_dhe apoted
e Conyplele_allLLoou a _ a t hee,

UsA ast uti _eutga Coat to qet the

mDmmabom
|MAmagemiA noy kamefit CoupideMce.
upoitéd u ilewaut
w Lna imalon
ona d n pully snpLLinuted hey enfoys
o C0ot aplal i uuu ho Confideute
t h u i oleision- maki
iladly s ane also uurfitedy qrtea
hhoi procticea
Ceilain Cost 2
4heocoAe,e p nepolL mpose
nnepikedaile"y poepa epot
 PAGE
DATE
L be CoaLalered ost_ase molhi
y dw b j b ypetirg.