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The C# and VB. NET PDF Library. C Sharp ASP . NET PDF Generator / Writer. A DLL in C# asp. net to generate and Edit PDF documents in . Net framework and . presentation of expectations based on the occurrence of the hypothetical assumptions, a presentation in which all signi cant assumptions have been hypothesized would not be a projection because it depicts no dependent expectations Thus, at some point the number of hypothetical assumptions may grow so large that the presentation is not a projection Hypothetical assumptions need not be reasonable or plausible; in fact, they may even be improbable if their use is consistent with the reason the projection is prepared For example, it is generally improbable that a hotel would experience 100 percent occupancy But use of that occupancy rate as a hypothetical assumption would be appropriate if the projection were prepared to demonstrate the maximum return on investment of a hotel However, there are special disclosure rules when hypothetical assumptions are improbable [see Subsection 404(c)(ii)] All the nonhypothetical assumptions in a projection are expected to occur if the hypothetical assumption occurred, which may be different from expecting the nonhypothetical assumption actually to occur For example, a company may hypothesize adding a new product line and intend to use the resulting projection in deciding whether to do so As a result of the assumption about a new product line, the projection might include assumptions about hiring new sales personnel Management may not actually expect to hire new sales personnel, but it would hire them if it started a new product line; thus the assumption is not actually expected, but it is expected given the occurrence of the hypothetical assumption (b) OTHER PRESENTATIONS THAT LOOK LIKE PROSPECTIVE FINANCIAL STATEMENTS A number of presentations look like prospective nancial statements but are not, including presentations for wholly expired periods, partial presentations, pro forma nancial statements, and nancial analyses (i) Presentations for Wholly Expired Periods Prospective nancial statements are presentations for a future period If the period covered by a presentation is wholly expired, such as a prior-year budget, it is not a prospective nancial statement (ii) Partial Presentations Partial presentations are presentations of prospective nancial information that omit one or more minimum items required of prospective nancial statements [see Subsection 401(a)] They are not subject to the same rules as prospective nancial statements (iii) Pro Formas Pro forma nancial statements are historical nancial statements adjusted for a prospective transaction Although one transaction has not occurred at the time of presentation, the statements are essentially historical ones In essence, such statements answer the question What would have happened if Guidance for accountants reports on pro forma presentations can be found in SSAE No 10, 4, Reporting on Pro Forma Financial Information (AT 401) (iv) Financial Analyses Financial analyses are de ned in the AICPA Guide as presentations in which the independent accountant rather than management develops and takes responsibility for the assumptions Such presentations are normally a by-product of a consulting engagement in which management asks the accountant to analyze a condition and make recommendations about possible or prudent courses of action These analyses are not prospective nancial statements because the party who takes responsibility for the assumptions (the accountant) is not, and does not expect to be, in a position to in ence the entity s operations in the future period If, however, management adopts the assumptions used, it may present the statements as a forecast or projection. pdf library free .net: Spire . PDF for . NET - Visual Studio Marketplace dotnet core pdf library NuGet Gallery | PDF . Core 5.2.0
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Mar 19, 2015 · Welcome to the new Press Releases forum! Our old press release system has been retired but we've moved everything and everyone to a new, ... .net core html to pdf free How to Easily Create a PDF Document in ASP.NET Core Web API
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