ACCT2542 Corporate Financial Reporting & Analysis Semester 2 – 2009 Version 1.0.3 Contents Page 3 Accounting for Income Tax Page 7 Consolidation Accounting – Principles Page 10 Consolidation Accounting – Wholly Owned Subsidiaries Page 15 Consolidation Accounting – Intragroup Transactions Page 19 Consolidation Accounting – Minority Interests Page 24 Consolidation Accounting – Indirect Ownership Page 26 Accounting for Asso Associates – The Equity Method
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INTERNATIONAL FINANCIAL REPORTING STANDARDS(IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries. They are progressively replacing the many different national accounting standards. The rules to be followed by accountants to maintain books
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The Pearl: Setting Over the course of John Steinbeck’s The Pearl‚ the description of the setting changes dramatically over the course of the novel. The protagonist of the story‚ Kino‚ was a simple and happy man‚ in the beginning. He is a member of a tribe‚ at the out skirts of his town. In the town‚ there lives Spaniards who are much wealthier then him. Out through the story‚ he seems to be possessing greed in his soul. As this happens‚ the setting of the book changes as mirrored in Kino’s character
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The Responsibilities of a Soldier As an opening I will be giving a short summary on the different responsibilities a soldier has and what I will be covering in this essay. The Army itself is a large responsibility that every soldier has. As I’m often told it’s the little stuff that really matter because all the little things amount to bigger things. Each and every soldier is responsible for their appearance‚ being on time‚ physical fitness and a good deal of other thing that form their responsibilities
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1. Sources of GAAP and basic framework and concepts ........................................................... 3 2. Reporting net income ................................................................................................... 14 3. Income statement: Income from continuing operations ................................................................................ 17 Discontinued operations ...............................................................................
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Citations: I. State a fact or make a claim in the text; then cite your source in parentheses within the same sentence. For example: It has been demonstrated that immediate recall is extremely limited for 5-year-old children (Jones‚ 1998) Previous research has shown that response to an auditory stimulus is much faster than response to a visual stimulus
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Personal Responsibility Brings Success in Education Michele Blevins GEN 200 February 2‚ 2013 Kelly Gross Personal responsibility and personal growth go hand-in-hand with success in education. Personal responsibility is the key to success in school. Responsibility goes hand-in-hand with success‚ happiness‚ and achievement. A person has to be mentally able to accept personal responsibility and delegate their responsibility appropriately. “The acceptance of personal responsibility
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Social Responsibility Report Mantoris Robinson MBA 5400 Fairmont State University Explain what social responsibility means to the author of the book you selected. How does he believe it relates to the current model of corporate accountability as structured through the legal system? The authors of “Natural Capitalism” in my opinion believes that the form in which corporate business creates capitalism is solely allied with social responsibility. If the world were to view capitalism as a living
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Course Outline ACCO 310/1 Financial Reporting I Summer 2013 Session 2 General Information Course Number: ACCO 310 3 credits | | | | | | |Section |Professor Robert B. Campbell | | |
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’Reporting Observed Crime: The Righteous Thing To Do?’ In the past‚ it has been common for people who have witnessed a crime to be unwilling to intervene and report it. Is this a simple coincidence or is there more to it? Based on actual events that have occurred in reports historically‚ it has been proven to be more than just a mere coincidence. For instance‚ there was a case of an actual crime that occurred in Richmond‚ California in 2009. A young 15 year old girl was beaten and raped by several
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