group of CGUs permitted for goodwill impairment testing is the lowest level of operating segment. Under IAS 36‚ Impairment of Assets‚ impairment testing of goodwill must be performed at a level no larger than an operating segment as defined in IFRS 8‚ Operating
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The NEW ACCA Professional Qualification Syllabus. What do the changes mean for you for the June 2011 exams? Periodically‚ ACCA conduct a review of their examinations process and syllabus content. The purpose of these reviews is to ensure the qualification continues to be relevant to the needs of students‚ employers and learning providers. The last major development of the ACCA Qualification was in December 2007. The qualification was brought up to date and restructured to meet employer‚ student
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ACCA Platinum members ACCA Platinum members Company Address Azure Pakistan Outsourcing (Pvt) Limited 22-G‚ Main Market‚ Gulberg-II Becton Dickinson Pakistan Pvt Ltd 19 D/1‚ Gulberg lll Coca-Cola Beverages Pakistan Ltd. 5-E-II ‚ Gulberg III Fazal Mahmood & Co Chartered Accountants 147-Shadman-1 ICI Pakistan Limited (AkzoNobel) ICI House ‚ 63 Mozang Road‚ P.O Box 3025 ICI Pakistan Limited (AkzoNobel) (Paints Business) ICI House ‚ 63 Mozang Road‚ P.O Box 3025 ICI Pakistan Limited
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Course Group & Folder EE2323:Microprocessors & Computer Architecture Spring 2013 • Course Yahoo Group – http://groups.yahoo.com/group/maju_ee2323/ • Course Folder – \\dataserver\jinnah$\M Tahir\EE2323 Microprocessor Lecture 2 February 22‚ 2013 2/23/2013 2 Microprocessor based System • A Microprocessor-based systems consists of central processing unit (CPU)‚ memories‚ I/O Devices and other peripherals. • CPU takes input from I/O devices such as keyboards CPU processes data in internal
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Instructions for Chemalite Paper Utilizing the information in the Chemalite case‚ the team should record all of the transactions into the accounting equation. Then‚ the team should create the four financial statements as of the end of the first year of operations. The financial statements should be in good form and be attached to the paper. The paper should have a cover sheet that lists the name of the case‚ the names of the team members‚ and the date the paper is due. The paper should
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Start with the name of Almighty Allah who is the most Merciful and most Beneficent Money is the basic need in our lives. Without money life is impossible on Earth. Without money you always worried about paying bills‚ keeping a roof over your head and living a comfortable life‚ and with money you can have complete piece of mind you have it all and never have to worry about anything‚ with money you can own a home‚ you don’t have to rent‚ drive a good car‚ travel‚ and never worry about not being
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MGMT 3000 THE WALLINGFORD BOWLING CENTER A‚ Wallingford Bowling Center is facing low profit performance after four years in business. This reduced in profit is due to many factors. As we have seen ‚ wallingford is not operating in full capacity for most days of the week but it is still open for twenty four hours regardless of its operation. The net income is 2.38 percent of he total revenue generated and it shows that operation cost is very high. Having the above mentioned problems and more
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1. The financial crisis of 2007–2008‚ also known as the Global Financial Crisis and 2008 financial crisis‚ is considered by many economists to have been the worst financial crisis since the Great Depression of the 1930s. It threatened the total collapse of large financial institutions‚ which was prevented by the bailout of banks by national governments‚ but stock markets still dropped worldwide. Major effects of economic downturn are stated as below: if the liquidity crisis continues‚ there could
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"Insure today for better tomorrow" A presentation specially compiled for Mr. X Presented by :- HARISH TIWARI Financial Advisor 3C‚ Pocket 4‚ Mix Housing‚ Mayur Vihar Phase III‚ Delhi-110096. MOB-9212000739‚9717294260 RES-22624489 Web:www.harishtiwari.com HARISH TIWARI Financial Advisor 3C‚ Pocket 4‚ Mix Housing‚ Mayur Vihar Phase III‚ Delhi-110096. MOB-9212000739‚9717294260 RES-22624489 Web:www.harishtiwari.com Magic Mix Illustration for Mr. X (age 30) Ref. No. 1978
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Substantive Procedures - Class of Transactions SALES AND SALES RETURN Occurrence Compare Sales of this year with Sales of last year as well as Analytical Procedures (for with budgeted and Industry average. Investigate unusual Overstatement) difference. Completeness (for Compare G.P. Ratio of this year with last year as well as budgeted and Industry average. Investigate unusual difference. Understatement) Review a reconciliation of Inventory (opening
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