2 Contents Conceptual framework for financial reporting Objectives 2.1 Why a conceptual framework? 2.2 IASB Framework for the Preparation and Presentation of Financial Statements 2.2.1 The objective of financial statements 2.2.2 Stewardship as an objective of financial statements: the current debate 2.2.3 Underlying assumptions 2.2.4 A note on the ‘going concern’ assumption 2.2.5 Qualitative characteristics of financial reporting information 2.2.6 Constraints on financial reporting 2.3 Elements
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As we look back in modern American history‚ there are three sizable reform periods from 1890 through the 1960’s. These three periods were The Progressive Period‚ 1890 to 1914‚ The New Deal‚ 1933 to 1938‚ and The Great Society‚ 1964 to 1968. The ultimate goal of these reform periods was to improve the United States Economically‚ Socially‚ and Politically. The Progressive Period helped the nation economically by dislodging the monopolies that provided utilities to the urban areas. This formulated
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Bally total fitness originated as an average health and tennis club in 1962. Who would have thought they would be where they are today. Like many other major companies sometimes it pays to be in the right place at the right time. Today they are one of the major companies in a 14 billion dollar health club industry. "They are the third biggest health care chain behind Curves for women and the YMCA".Currently they have around four million members and 420 facilities. They currently have operations in
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Microsoft’s Financial Reporting Strategy Q1. What are the factors that likely explain the equity and its reported book value of equity? Question 1 2 3 4 5 6 1999 Market Capitalisation: USD 460 Billion Book Value: USD 28 Billion MVE more than 16 times of BVE! Factor 1 Question 1 2 3 4 5 6 Intangible Assets • BVE does not reflect certain intangible assets’ value such as brand‚ customer loyalty‚ and human capital – Likely to provide tremendous earnings growth
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JPMorgan and Chase 2011 Financial Analysis Abbiton Mumba ‚ Bomboma Douti‚ Thuy Doan‚ Tracy Nguyen [Type the company address] General Information: JPMorgan Chase (NYSE: JPM) is one of the oldest financial institutions in the United States with a history dating back over 200 years. JPMorgan and Chase is basically included Chase- the U.S. consumer and commercial banking businesses serve customers under the Chase brand. The consumer businesses include: Branch‚ ATM‚ telephone and online
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PERIOD FEATURES REMARKABLE CHANGES PRE-SPANISH PERIOD Do not have an organized system of education as we have now. They followed their code of laws “the Code of Kalantiao and Maragtas. Ideas and facts were acquired through suggestion‚ observation‚ example and imitation. The youngsters learned by experienced and the learned more in occupational. The inhabitants were civilized people‚ possessing their system of writing‚ laws and moral standards in a well-organized system of government
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Horror movies or series may be the most convenient and easy way to experience the horror. Many of my friends love watching horror movie. A good horror movie brought viewer an unusual psychological experience. It filled with indescribable fear and surprises. I hate watching any horror movies because I am scared and couldn’t sleep well in the following couple weeks. I don’t understand why a lot of people enjoyed watching it when in fact that is what I hate the most. After watching this movie‚ I was
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No. 1 2 3-4 5-8 9-10 11-23 24 25 26-29 30 31 32 33-34 35-50 51 Corporate Information Notice of Annual General Meeting Notice Directors Report Management Analysis & Discussion Report Corporate Governance Report Code of Conduct Certificate Auditors Report Balance Sheet Profit & Loss Account Cash Flow Significant Account Policies Notes to Financial Statement Proxy Form/ Attendance Slip (Representative of Suzuki Motor Corporation‚ Japan) R. Krishnan R. L. Gaggar G. C. Dwivedi S. Balasubramanian
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A business for a new decade Tesco PLC Annual Review and Summary Financial Statement 2010 Contents Financial highlights Overview Chairman’s statement A business for a new decade Tesco at a glance Chief Executive’s review Our business Long-term strategy and business highlights International Core UK Non-food Retailing Services Community Our people 1 2 6 8 Group sales (including VAT)* +6.8% +10.1% +10.4% +9.1% +9.8% +9.1% 2008/9 ‡ Underlying profit before tax Group profit
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Elements of Criminal Liability ACTUS REUS & MENS REA "Actus non facit reum nisi mens sit rea"‚ or "an act does not make a man guilty unless his mind be also guilty (Burgess‚ 2004‚ p.8)." In criminal law‚ for an individual to commit a crime‚ there must be present two elements. They are: Actus Reus (meaning guilty act or omission); and Mens Rea (meaning guilty mind). Actus Reus is the guilty act or omission in the commissioning of a crime. In short‚ it is what the offender does or
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