2011 AN N UA L RE PO R T For the year ended March 31 CONTENTS 27 To Know Us Better 2 Meiji Group 2020 Vision Concept 4 Financial Highlights (Consolidated) 28 Research and Development 6 To Our Shareholders and Customers 30 Meiji Group Overseas Network 8 Interview with the President 32 Meiji Group’s Approach to CSR 12 Special Feature: Growth Strategies in Our “2020 Vision” 34 Corporate Governance and Internal Control 18 Overall
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Distribution Additional Information Related to our Operations Corporate Governance Principles Compliance Report 51 55 57 58 59 60 61 64 FINANCIAL REVIEW 81 Financial Performance Review Board of Director’s Statement of Responsibility Consolidated Financial Statements & Independent Audit Report 83 87 88 Glossary of Terms Information for Investors 147 149 OVERVIEW CCI ANNUAL REPORT 2009 OVERVIEW Corporate
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International GAAP Holdings Limited Model financial statements for the year ended 31 December 2013 Contacts IFRS global office Global IFRS Leader Veronica Poole ifrsglobalofficeuk@deloitte.co.uk Global IFRS Communications Director Mario Abela ifrsglobalofficeuk@deloitte.co.uk IFRS centres of excellence Americas Canada LATCO United States Karen Higgins Fermin del Valle Robert Uhl iasplus@deloitte.ca iasplus-LATCO@deloitte.com iasplusamericas@deloitte.com Anna Crawford Stephen Taylor Shinya Iwasaki
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Statement of Equity. These statements are named Consolidated Statements of Earnings‚ Consolidated Statements of Comprehensive Income‚ Consolidated Balance Sheets‚ Consolidated Statements of Cash flows‚ and Consolidated Statements of Equity‚ respectively. As Starbucks owns many wholly owned subsidiaries and has significant influence on other companies‚ it is said to have controlling interest in these subsidiaries and therefore prepares consolidated financial statements. In other words‚ Starbucks
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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 the consolidated financial statements 25 Appendices I New standards or amendments first
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Kohei Takeuchi Chief Financial Officer - FY13 Consolidated Financial Results 4th Quarter Consolidated Financial Results Net Sales and Other Operating Revenue Change in Income before Income Taxes Business Segment Information Geographical Information Change in Equity in Income of Affiliates Consolidated Capital Expenditures - FY14 Financial Forecasts 2 Outline of FY13 Financial Results (Consolidated) Honda Group Unit Sales (Consolidated Unit Sales) Twelve Months FY12 15‚061 (8‚650)
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To: Carminho Building Products Ltd From: Rodrigues Accounting Dear Sir/Madam‚ We are submitting herewith our report entitled UK Subsidiary Expansion. The main purpose of this report is to help Carminho Building Products Ltd decide the potential and suitable site for the formation of a public listed subsidiary. This report will include United Kingdom’s current financial reporting environment and other information that Carminho Building Products Ltd would need in order to make a sound decision
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PAPER F7 FINANCIAL REPORTING (INTERNATIONAL) SUPPLEMENT TO PRACTICE AND REVISION KIT (JANUARY 2008 EDITION) FOR DECEMBER 2008 EXAM QUESTIONS AND ANSWERS UPDATED FOR REVISED IFRS 3 Published by BPP Learning Media Ltd BPP House‚ Aldine Place London W12 8AA www.bpp.com/learningmedia All our rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without
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financial statements since they are two separate legal entities. The parent also prepares consolidated financial statements by combining the separate financial statements of both the parent and the subsidiary. Any inter-company transactions between the two are eliminated in the consolidated financial statements since the parent and the subsidiary is considered as one economic unit. Under a consolidated entity‚ the same results are produced regardless of how the transaction is legally structured
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4.2.3 Differentiation between SSC and Outsourcing The ideas and objectives regarding the implementation of a SSC concept have several things in common with an outsourcing approach. However‚ there are various differences between both sourcing arrangements and it is necessary to clearly distinguish between them (Becker et al. 2008). First of all‚ the two constructs have a different strategic orientation. SSCs in the public sector are internally-oriented and emphasize the relationship between the business
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