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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Subject: Claim to cancel the legitimacy of gambling My presentation was on the bad roles of gambling to the American society. The objective was to convince the audience to claim the cancelation the legitimacy of gambling given its consequences such as the loss of health and money. My topic was appropriate for my classmates. My approach started with little connection between the financial crisis and gambling and how people could not pay their obligations to banks. In my presentation‚ I tried
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fish‚ but anyone with a healthy reproductive system can bring a child into this world? Parenting is a serious undertaking and anyone who has done raised a child can tell you that it’s not an easy task. Parents should be required to pass a minimum competency test and obtain a license before bringing a child into this world. On average there are 3 to 4 million babies born each year in the US. In 2014 264‚746 children entered into foster care and only 50‚644 children were successfully adopted into a new
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the length. The memo will be written in a casual or informal language when the length is short. A professional or formal language is written when the memo length is long (Flatley‚ Lesikar‚ & Rentz‚ p. 96‚ 2008). The main thing to keep in mind‚ when writing and formatting a memo‚ is the audience. The writer knowing the audience will help with what information to keep or remove‚ whether the memo will be formal or informal‚ and word choice. Memoradum Review An informal memo‚ typically‚ is between
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Different Child Care and Its Effect on Child Development Introduction Every day there is a child born within a family. Families are very diverse. Most families have either one or two parents that provide income for the homes. They must find suitable child care for the children either in home or out of home. This is very important because the decision will affect the child in his development. There are many different factors that examine how child care affects a child’s development such as type
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A child care learning center (CCLC) is an institution that is operated to provide quality service for children that are younger than 18 years of age (Find‚ n.d.). Bessie’s Child Care is a CCLC operated by the Administrator‚ Vic’kal Spriggs and has been in business for over 20 years. They have long hours of operation on Monday through Friday‚ low weekly tuition‚ and licensed enrollment capacity of 138 children a day. For this assignment‚ Bessie’s Child Care was chosen to investigate for having a compliance
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Child and youth care through the ages The importance of children and their protection may seem obvious to people in many societies today but 200 years ago this was most certainly not the case. The field of child and youth care has been a progressive development over a long period of time that still continues to grow even today. What we understand about Child and Youth Care today lies in the history of the field. There are many influences on how children are treated‚ including religion‚ race and
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Education and care centres are licensed early childhood care centres that provide all-day or part-day teacher-led services. According to the dictionary‚ childcare is defined as the care or supervision of another’s child‚ especially at a day-care centre. There have been numerous studies of the impact of child care outside of the home on children. The major advantage of sending children to a childcare centre is the way they can interact with other kids who are of similar age. Activities in which incorporate
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Effects of Non-parental Childcare Non-parental childcare is defined by Berns as “the care given to children by persons other than parents during the parts of the day that parents are absent (2010‚ p.161)”‚ and includes in-home care providers‚ family daycare providers‚ and group care‚ center-based providers. Currently‚ family‚ friends and neighbors are the most common form of non-parental child care used in the United States‚ especially for younger children. Over 60 percent of children under the
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In 1997‚ I had our second child. She was just as wonderful as her older brother. When she was three and her brother had started Kindergarten at a public school‚ I accepted a job at a church based daycare center as a teacher in the two year old room. She attended the daycare in the pre-school room. I worked there for two years until she began Kindergarten and the church closed the daycare. After that I worked in other fields but nothing fit as well as early childhood care and education. Now with
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