½+½+½ ½ Total assets EQUITY AND LIABILITIES Equity attributable to equity holders of the parent Share capital (160‚000 + 80‚000 (shares issued to acquire Beta)) Retained earnings (W4) Other components of equity (W5) Non-controlling interest (W3) Total equity Non-current liabilities: Contingent consideration Provisions (W7) Long-term borrowings (60‚000 + 50‚000 + 900 (W8)) Deferred tax (22‚000 + 25‚000 + 6‚250 (W10)) Total non-current liabilities Current liabilities: Trade and other payables (45‚000
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References: Answers. (2012‚ Dec 24). Retrieved from Gale Encylopedia of Small Business: Liabilities: http://www.answers.com/topic/liabilities-2#ixzz2FvSlFuj9 Brozovsky‚John Contractual Agreement - offer and acceptance. (2012‚ Dec 25). Retrieved from e-lawresources.co.uk: http://e-lawresources.co.uk/Offer-and-acceptance-contract.php Four Essential Elements of a Contract
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Credit Risk Management - Literature Review In 2002‚ Italian researchers Alexandere Kurth‚ Hadley Taylor and Armin Wagner presented “An Extended analytical approach to Credit risk Management”. Some of the key factors in credit risk modeling are very influential in the implementation of the models. ‘Reduced form models’ for the measurement of credit risk provide closed-form solution for calculating portfolio loss distribution. The limitations of this model do exist but often misinterpreted. An analytical
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Similarities and Differences A comparison of IFRS and US GAAP October 2007 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2007 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS News Monthly
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Variables 1 Corporate variables ADD1 -- Address Line 1 ADD2 -- Address Line 2 ADD3 -- Address Line 3 ADD4 -- Address Line 4 ADDZIP -- Postal Code BUSDESC -- S&P Business Description CITY -- City CONML -- Company Legal Name COUNTY -- County Code DLRSN -- Research Co Reason for Deletion EIN -- Employer Identification Number FAX -- Fax Number FYRC -- Current Fiscal Year End Month GGROUP -- GIC Groups GIND -- GIC Industries GSECTOR -- GIC Sectors GSUBIND -- GIC
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Notice Emile Woolf Publishing Limited has made every effort to ensure that at the time of writing the contents of this study text are accurate‚ but neither Emile Woolf Publishing Limited nor its directors or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain. British Library Cataloguing in Publications Data A catalogue record for this book is available from the British Library. ISBN: 978‐1‐84843‐288‐8 Printed and bound in Great Britain
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financial position‚ financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions. To meet that objective‚ financial statements provide information about an entity’s: • assets • liabilities • equity • income and expenses‚ including gains and losses • contributions by and distributions to owners • cash flows. That information‚ along with other information in the notes‚ assists users of financial statements in
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LAGOS STATE UNIVERSITY OJO‚ LAGOS STATE. (EXTERNAL SYSTEM) AGEGE CAMPUS ASSIGNMENT IN PARTIAL FULFILLMENT OF THE COURSE TITLED: ___________ COURSE CODE: _________ THE DEPARTMENT OF ACCOUNTING MANAGEMENT SCIENCE FACULTY BY AKINWUNMI MODINAT WUNMI MATRIC NO.: _________________ APRIL‚ 2013. ASSIGNMENT SUBMITTED BY AKIWUNMI MODINAT WUNMI Continuation Sheet 1 STATEMENT OF ACCOUNTING STANDARDS (SAS) Statement Of Financial Accounting Standards are Statements issued by the Financial Accounting
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an investment normally qualifies as a cash equivalent only when it has a short maturity of three months or less from the date of acquisition. An illustrative list of disclosures required under the act is enclosed (Pg 151) BALANCE SHEET I LIABILITIES: Share Capital: As per old schedule VI‚ debit balance on the allotment or call account is presented in the Balance Sheet not as an asset but by way of deduction from Called-up capital. However‚ as required by Clause K of Note 6A of the Revised
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Accounting Standards and Their Importance AS-1: DISCLOSURE OF ACCOUNTING POLICIES The following is the text of the Accounting Standard (AS) 1 issued by the Accounting Standards Board‚ the Institute of Chartered Accountants of India on ’Disclosure of Accounting Policies’. The Standard deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements. AS-2: VALUATION OF INVENTORIES A primary issue in accounting for inventories is the determination
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