furniture and fixtures Other assets Non-banking assets Total property & assets: LIABILITIES AND CAPITAL Liabilities: Borrowings from Bangladesh Bank‚ other banks‚ financial institutions and agents Deposits and other accounts: Current Accounts and other Accounts Bills Payable Savings Bank Deposits Fixed Deposits Short Term Deposits Deposit Under Special Scheme Foreign Currency Deposit Other liabilities Total Liabilities: Capital/Shareholders’ Equity Paid up Capital ( Ordinary shares of Tk. 10 each)
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A REPORT ON APPLICATION OF BANGLADESH ACCOUNTING STANDARDS IN BUSINESS [pic] DEPARTMENT OF FINANCE UNIVERSITY OF DHAKA REPORT ON APPLICATION OF BANGLADESH ACCOUNTING STANDARDS IN BUSINESS FINANCIAL ACCOUNTING –I F-103 Submitted To Dr. H. M. Mosarof Hossain Associate Professor Department of Finance Faculty of Business Administration University of Dhaka Submitted By Members of Group-3 Section-B 14th Batch Department of Finance |Names
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Consolidation involves adding together the financial statements of the parent and subsidiaries and making a number of adjustments: • Business combination valuation entries – required to adjust the carrying amounts of the subsidiary’s assets and liabilities to fair value • Pre‐acquisitions entries – required to eliminate the carrying amount of the parents investment in each subsidiary against the pre‐acquisition equity of that subsidiary • Transactions between entities within the group
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CPA 104 FINANCIAL REPORTING MODULE 1 THE FRAMEWORK AND ITS APPLICATION IN FINANCIAL REPORTING Part A: The role of a framework of accounting in global financial markets Objective of General Purpose Financial Reporting To provide financial information about the reporting entity that is useful to existing and potential investors‚ lenders and other creditors in making decisions about providing resources to the entity. Key factors driving the globalisation of financial markets Technological innovation
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relate to element 8‚ estimates and accounting policy judgements under ASIC’s press release. The outline of AASB standards 108 Presentation of Financial Position‚ AASB136 Impairment of Assets‚ AASB138 Intangible Assets and AASB137 Provisions‚ Contingent Liabilities and Contingent Assets are disclosed. Super Retail Group (SRG) Ltd’s accounting practice is determined in regards to the standards examined. From this analysis‚ differences can be determined in the ways SRG applies the relevant standards and
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be accounted for by applying the purchase method. This involves 3 key steps: a) Identifying an acquirer‚ b) Measuring the cost of the business combinations and c) Allocating the cost of the business combination to the identifiable assets and liabilities acquired. a) Identifying the Acquirer The acquirer should be identified for all business combinations‚ The acquirer is the entity which obtains controls over the other entity‚ There are a number of ways in which control can be achieved‚ Control
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AB1102: Accounting 2 Notes Objective of Financial Statements – objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors‚ lenders and other creditors in making decisions about providing resources to the entity. 2 roles of financial reporting: Contracting (backward looking) and Valuation (forward looking) Qualitative Characteristics (QC) of Useful Financial Information - Relevance o Predictive
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University of Sunderland BA (Honours) Accounting and Financial Management APC311 International Financial Reporting Version 1.0 International Financial Reporting Published by The University of Sunderland The publisher endeavours to ensure that all its materials are free from bias or discrimination on grounds of religious or political belief‚ gender‚ race or physical ability. These course materials are produced from paper derived from sustainable forests where the replacement rate exceeds consumption
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Commerce English EMBA Program Cohort 5 | | Case Analysis: Kim Park (B): Liabilities By: Khaled M. Motawie Introduction As part of her plan to explore interesting accounting questions with her study group‚ Kim Park prepared a set of short case studies dealing with the recognition and measurement of liabilities. Kim knew from her earlier study group discussions that her fellow students expected her to prepare tentative answers to the questions
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Company Analysis Report Company name & registered office This company analysis report is going to give detailed information about CSL Limited and also provide the analysis of the financial status of the company. The address of registered office for CSL Limited is 45 Popular Road‚ Parkville‚ Victoria 3052‚ Australia. (CSL annual report 2011‚ p.130). Company information CSL is a global specialty biopharmaceutical company that produces life-saving and life-enhancing medicines that enable many thousands
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