ACCA P2 (International) Course Overview GROUP ACCOUNTING – BASIC GROUPS Statement of financial position – standard workings Group structure Retained earnings Net assets Noncontrollin g interests Goodwill Statement of comprehensive income – standard workings Group structure Retained earnings b/fwd Net assets at aq’n Noncontrolling interests Goodwill Consol’n schedule Accounting for associates Group structure Share of retained earnings at each SOFP date
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interest on your credit card debt If you have credit card debt‚ you’re paying interest—unless you’re currently paying off debt with a zero-percent introductory offer. Even then‚ you’ll eventually need to pay interest on that credit card debt if you still have a balance once the introductory period ends. Nobody wants to pay credit card interest‚ but it’s just a requirement of using credit cards. While there might not be a way to get around those interest charges on the credit card debt you already have
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requires an internet password and a transaction password. Transfers or purchases of securities can then be initiated. Purchases and sales of securities on the Dematerialized account are automatically made once transactions are confirmed and completed. IMPORTANCE: A demat account also helps avoid problems typically associated with physical share certificates‚ for example: delivery failures caused by signature mismatch‚ postal delays and loss of certificate during transit. Further‚ it eliminates the risks
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The 2013 ARACY Report card on the wellbeing of young Australians ranks Australia number 17 out of 30 OECD countries based on an average of all relative OECD Health measures (ARACY 2013b). Improving the physical health of young Australians priority direction is aimed at making Australia rank within the top 5 OECD for physical health outcomes by 2025 (ARACY‚ 2013). Physical wellbeing means that children and youth physical and developmental needs are fully achieved. This can be achieved by ensuring
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How to avoid credit card Debt Credit card debt is a big problem in the United States today. The lending creditors are taking advantage of consumers‚ which pile up charges on their credit cards‚ to the point they are unable to pay of f the card at the end of the month. Consumers end up relying on the credit that is provided by the card issuer. It becomes a ‘means to an end’ and the worst kind of debt consumers can accumulate A Good way to cut down on credit card debt is‚ not to charge
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THE IMPORTANT ROLE OF PUBLIC RELATION IN MAINTAINING INDUSTRIAL HARMONY Good organizations‚ government and industries provide scientific public relation development within the community and in the global industry they have learned the importance of establishing corporate image through public relations between their organizations and their customers‚ government‚ supplier and stakeholders to help their business in building a strong relationship for growth and survival. This includes
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Oyster Train Card LONDON Brief history: The Oyster card was set up under a Private Finance Initiative (PFI) contract between TfL and TranSys‚ a consortium of suppliers that included EDS and Cubic Transportation Systems (responsible for day-to-day management) and Fujitsu and WS Atkins (shareholders with no active involvement). The £100 million contract was signed in 1998 for a term of 17 years until 2015 at a total cost of £1.1 billion. In August 2008‚ TfL decided to exercise a break option in the
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History of the Sound Card: How it Came About The very first sound card every manufactured was a Sound Blaster card. Far West was the manufacturer of the first Sound Blaster sound card. Let’s step back a little in time to take a look back at when sound cards haven’t even yet existed. "Computers were never designed to handle sound." Before sound cards were invented‚ the only sounds you would hear from a computer would be the beeps that would tell you if something was wrong with the computer
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To Young for Credit Cards In 2009 a function restricted anyone under the age of 21 to occupy a credit card; this was an astute decision. Fraud is a very active crime in America‚ if one does not protect their credit card it could get hacked. 31.8 million credit cards were breached in 2014‚ claims Investopedia University. Being under the age of 21 could lead to irresponsibility‚ which could lead to salient information being exposed that could expose hackers to your credit card; approximately 14% of
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Balanced Score Card Week 4 A balanced scorecard is a critical foundation in guiding organizations strategic plan‚ it also provides a road-map for the completion of objectives. These objectives link the company ’s long-term goals originating from the company ’s vision‚ mission‚ and values. In developing the balanced scorecard for Cloward Cuts (CC) the following strategic objectives were set up as road-map for the company to use. Taken into consideration were the financial‚ customer value‚ processes
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