IFRS Illustrative financial statements October 2012 kpmg.com/ifrs 1 Contents What’s new 2 About this publication 3 Independent auditors’ report on consolidated financial statements 5 Consolidated financial statements 7 Consolidated statement of financial position 9 Consolidated statement of comprehensive income – single-statement approach 13 Consolidated statement of changes in equity 17 Consolidated statement of cash flows 21 Notes to
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Opening a restaurant takes time‚ patience and plenty of work. Deadlines must be met‚ and your efforts must be set towards meeting your budget and creative specifications. But with the right planning‚ getting everything done in a timely manner can be accomplished with minimum frustration. What should I know before opening a restaurant ? Since your first priorities will be to the building your business will be located in‚ and to the supplying of your restaurant‚ you need to work closely with your
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completed income statement to this email‚ but I also wanted to quickly discuss the outcome your results. Overall Result Over the past year you have sold 4300 books‚ which look great on the surface. However you have experienced a severe profit loss. From the data that I have gathered from you records‚ your category D and E books are not doing as well as the other categories of books. You had a total loss of $9000 from those two categories of books. Although your income statement is showing a higher
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I am a graduate student form Kelley Business School at Indiana University and setout working at your accounting department in Ling Clothing Company. During look through the financial statement‚ I find some of transactions and events have a few mistakes in your company‚ which conflict with accepted accounting theory and GAAP. There are some mistakes I will present: The company switched from FIFO to LIFO in accounting for inventory. The preceding year it had switched from the weighted-average method
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Japan’s Opening Japanese government Tokugawa shogunate stickled to Japanese government Tokugawa shogunate adhered to closed Japan policy‚ which meant that Japan refused to accept foreign civilization. However‚ Japan’s closed situation was changed when Perry first visited Japan in 1853. Perry brought many benefits and some confusion to Japan. Japan had interest in the western countries; the reason might come from China "opening" in the early of nineteen century. On the other side‚ western countries
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one 1. Choose a scenario from the list provided separately 2. Choose a national mission to address 3. Write your policy memorandum 4. Make sure that your policy memorandum is consistent with the submission guidelines below 5. Submit your memo Step 1: Choose a scenario Students should write amemorandum on one of the government national missions on climate change. (Provided in the separate document) Step 2: Choose a national mission to address The national missions
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You only get one chance to make a first impression unless someone beats you to it. Life is all about first impressions‚ they lead to how people will remember you or treat you‚ if they will hire you or fire you‚ if they will respect you or neglect you and all those things will either equal happiness and success or sadness and rejection (and failure). A first impression is endless and it’s yours to make. If someone beats you to the first impression and tells someone lies and taints your name and
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To: Pharma Co. From: Chao Sun Re: Restructuring Costs Date: Sep 28‚ 2014 Background Pharma Co. is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma Co. is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area as part of the restructuring a business line. The relocation plan
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dignitaries‚ parents and students from various schools to grace the very first (Maiden Edition) of her annual inter-house sports competition held at the U. J. Esuene sports stadium on the 12th of march 2010. The event started at about 11.00am with an opening prayer by Pst. Richard Ojong. This maiden event was graced by very important personalities including Mrs. Jennifer Bassey-Duke (Principal/CEO‚ AMMHS)‚ Dr. Inemesit Akpan (P.T.A Chairman‚ AMMHS)‚ Prof. Offiong E. Offiong (Hon. Comm. for Education was
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Marketing management‚ summary chapter 1 (Marketing: creating and capturing customer value) What is marketing Marketing is managing profitable customer relationships. Marketing defined Marketing must be understood in the sense of satisfying customer needs. Marketing = the process by which companies create value for customers and build strong customer relationships in order to capture value from customers in return. Simple model of the marketing process: Create value for customers
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