Ревидирани годишни извештаи за 2013 година

INDEPENDENT AUDITOR’S REPORT

To the Assembly and Managing Board of ASSOCIATION OF INTERNAL AUDITORS OF MACEDONIA, Skopje (continued)

Opinion

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Association as at December 31, 2013 and of its financial performance for the year then ended in accordance with the Law of accounting for not-for-profit organizations applicable in the Republic of Macedonia.

Other matters

 

We draw attention to the fact that the Association maintains its books of account and prepares its financial statements in accordance with the Law of accounting for not-for-profit organizations applicable in the Republic of Macedonia according to which is not obliged to prepare and submit a Statement of Changes in Equity and Cash Flow Statement.

 

JVK doo, Skopje, Macedonia
Jovica Stojchevski

Jovica Stojchevski

Director

Certified Auditor

 
Skopje
25March 2014

 

STATEMENT OF INCOME AND EXPENSES

For the year ended December 31, 2013

(In thousands of Denars)

 

 

Note

2013

2012

Income
Revenue from membership fees

4

194

128

Revenue from services

5

1.087

151

Surplus of income over expenses from previous year

276

112

1.557

391

Expenses
Depreciation

(3)

Material expenses and services

6

(852)

(114)

(855)

(114)

Surplus of income over expenses before taxation

702

277

Income tax

7

(3)

(1)

Surplus of income over expenses after taxation

699

276

 

 

 

BALANCE SHEET

At December 31, 2013

(In thousands of Denars)

Note

2013

2012

 
Assets
Non-current assets
Equipment

8

20

23

 
Current assets
Inventories

9

4

Trade receivables

10

24

9

Cash and cash equivalents

11

664

245

Total current assets

692

254

TOTAL ASSETS

712

277

FUND BALANCES
Undistributed surplus of income over expenses for next year

699

276

Total fund balances
 
Current liabilities
Trade payables

12

11

Income tax payable

2

1

Total current liabilities

13

1

 
TOTAL FUND BALANCES AND LIABILITIES

712

277

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