understanding of the terms and objectives of our engagement and the nature of the services we will provide. We will audit the consolidated balance sheet of Apollo Shoes as of year end 2007‚ and the related consolidated statements of operations‚ retained earnings‚ and cash flows. The objective of our audit is the expression of an opinion about whether your consolidated financial statements are fairly presented‚ in all material respects‚ in conformity with accounting principles generally accepted
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11-Year Summary of Selected Financial Data ···· Operating Results and Financial Condition ····· Financial Section ························································· Consolidated Financial Statements ··················· Taking on Challenges: A New Business Model ··································· Notes to the Consolidated Financial Statements ······································· 102 Independent Auditor s Report ··························· 124 Milestones ····································································
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Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington‚ D.C. 20549 Form 10-Q (Mark One) x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30‚ 2012 or ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to . Commission File No. 000-22513 Amazon.com‚ Inc. (Exact Name of Registrant as Specified
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Apple Inc. designs‚ manufactures‚ and markets personal computers‚ mobile communication devices‚ and portable digital music and video players and sells a variety of related software‚ services‚ peripherals‚ and networking solutions. The Company sells its products worldwide through its online stores‚ its retail stores‚ its direct sales force‚ and third-party wholesalers‚ resellers‚ and value-added resellers. (Source: Company Form 10-K) Refer to the financial reports of Apple‚ Inc. for the year ended
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Outlook for 2005 33 Group consolidated results Consolidated statement of income 35 Performance by activity 37 Financial situation - highlights 42 Impact of introducing IAS/IFRS Development of the relative regulatory framework IAS/IFRS conversion process for the Benetton Group 47 Consolidated financial statements 48 Consolidated balance sheet reclassified according to financial criteria 50 Consolidated statement of income with revenues and cost of sales reclassified 52 Consolidated balance sheet – Assets
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FORWARD-LOOKING STATEMENT In this Annual Report‚ we have disclosed forward-looking information to enable investors to fully appreciate our prospects and take informed investment decisions. This report and other statement - written and oral - that we periodically make‚ contain forward-looking statements that set our anticipated results based on management plans and assumptions. We have tried‚ where possible‚ to identify such statements by using words such as ‘anticipate’‚ ‘expect’‚ ‘project’‚ ‘intend’
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INTERNATIONAL HARMONIZATION OF ACCOUNTING Harmonization vs standardization Harmonization - A process of increasing the compatibility of accounting practices by setting bounds to their degree of variation. Eg. EU Commission Standardization – The imposition of a more rigid and narrow set of rules. Eg. IASB Reasons for harmonization Pressure comes from those who regulate‚ prepare and use financial statements. 1) Investors and financial analysts • Need to be able to understand
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employment websites. The annual report of SEEK Limited shows that the company has ownership interest in many entities. The majority of these entities are wholly owned (100%) by SEEK Limited and therefore are classified as subsidiaries in the consolidated financial statements. The focus of this case study is on a number of partly-owned entities of SEEK Limited and you are required to identify and evaluate the accounting treatments of these entities by SEEK Limited. The six selected party-owned
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Table of Contents 1 Executive Summary 2 Corporate Profile: 3 Macro Analysis 4 Industry Analysis 5 Company Analysis 5.1 SWOT analysis 5.2 Ratio&Trend Analysis 5.3 Industry Comparison 5.4 Review of components in the annual report 5.5 Quality of earnings 6 Conclusion 7 References Appendix 1 Executive Summary 2 Corporate Profile: Tse Sui Luen Jewellery (International) Ltd.‚ through its subsidiaries‚ manufactures‚ sells‚ and markets jewellery products
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