Answers Fundamentals Level – Skills Module‚ Paper F7 (INT) Financial Reporting (International) 1 (a) December 2008 Answers Pedantic Consolidated income statement for the year ended 30 September 2008 $’000 98‚000 (72‚000) ––––––– 26‚000 (3‚000) (7‚600) (500) ––––––– 14‚900 (5‚400) ––––––– 9‚500 ––––––– Revenue (85‚000 + (42‚000 x 6/12) – 8‚000 intra-group sales) Cost of sales (w (i)) Gross profit Distribution costs (2‚000 + (2‚000 x 6/12)) Administrative expenses
Premium Generally Accepted Accounting Principles Balance sheet
new fad so as to quench our thirst and that is why‚ nowadays‚ teenagers are smoking‚ taking drugs‚ drinking‚ swearing and dating. All this is inexperienced for them and new things are always exciting! Growing up is not synonym of maturity‚ thus‚ teenagers are not mellow enough to understand that all these new “stuffs” are radically destroying them. Teens normally do not acknowledge and analyse the depth of a situation or a problem‚ but still they want to solve each difficulty like superheroes
Free Adolescence
In the past decade there has been a tremendous increase in individuals diagnosed with Post-Traumatic Stress Disorder. Post-Traumatic Stress Disorder (PTSD) is a psychiatric disorder that is caused as a direct result of experiencing or witnessing traumatic or life-threatening events (Iribarren‚ Prolo‚ Neagos & Chiappelli‚ 2005‚ pp. 503-504). Many individuals have suffered from traumas in childhood such as physical abuse‚ mental abuse‚ sexual abuse and bullying which can carry over into adulthood.
Premium Psychological trauma Posttraumatic stress disorder Family
10 Major Agricultural Problems of India and their Possible Solutions 1 of 16 http://www.yourarticlelibrary.com/agriculture/10-major-agricultural-pro... 10 Major Agricultural Problems of India and their Possible Solutions by Puja Mondal Agriculture French Agro Suppliers Equipment & Manufacture Expertise Find Out Our Solutions ! Some of the major problems and their possible solutions have been discussed as follows. Indian agriculture is plagued by several problems; some of them are natural and
Free Agriculture
Overgrazing Major Causes of Soil Erosion Lee Garrant Everest University Online Instructor: William Gangloff There are three major practices that expose soil to erosion and they can be corrected and create a more sustainable society. They are over cultivation‚ overgrazing‚ and deforestation. We were asked to pick one out of the three and discuss it‚ the one that’s I chose was overgrazing. Overgrazing is one of the major practices of exposing soil to erosion. Overgrazing isn’t a new issue
Premium Soil Deforestation Erosion
Supermalls contain at least one or more amusement facilities‚ such as cinemas‚ bowling alleys‚ convention centers and game arcades. Located in several cities and areas in Metro Manila‚ as well as major provincial cities‚ each SM is easily accessible and situated by places of public interest (churches‚ schools‚ major roads and highways‚ etc.). In 1979‚ SM opened their first department store outside Manila in IloIlo City (SM Delgado) and it was re-launched in 2004. In 1991‚ the first Ice Skating rink in the
Premium
fact that teenagers are the ones who undergo most of the sorrows and dissatisfactions of life. While teenagers‚ the immature adults‚ move on with time‚ they face many challenges and problems. As they are those who are midway between childhood and adulthood‚ the changes in their mental abilities bring about a revolution in their calm and peaceful world. The adolescents though enjoy the wonders of life.none are able to get what they they should have or what they aim to get. Teenagers render this
Premium Adolescence Adult English-language films
Preventing Project Failure Welcome 10 Major Causes of Project Failure getpmtraining.com 1 Centreline Solutions Inc. Project Management Institute Global Registered Education Provider #2029 Why Projects Fail v.2005.02.18 Copyright‚ 2004 © Centreline Solutions Inc. Preventing Project Failure getpmtraining.com 2 Why Projects Fail v.2005.02.18 Copyright‚ 2004 © Centreline Solutions Inc. 1 Preventing Project Failure In this seminar we will cover: What is project
Premium Project management
Loadshedding Of Electricity! There are number of problems which exist in Pakistan‚among these problem Load sheeding is the one major problem of Pakistan .There are several reasons of Load shedding.The first main reason of load shedding is energy crisis‚these crisis are due to small number of dams or may be due to miss use of electricity or may be some other reasons also effect‚a huge number of pesrsons used electricity without paying its bill so it also cause load shedding in Pakistan.In presence of load
Premium Problem solving Economics Problem of evil
Drugs: A Major Problem In Canadian Society A major problem that exists within Canadian society is the abuse of mind- altering substances. Such narcotics cause not only health problems‚ but also violent and potentially criminal acts. A mind-altering narcotic can be defined as both the legal and illegal type. The four main categories of drugs are: narcotics‚ CNS depressants‚ CNS stimulants‚ and hallucinogens. Most of these drugs are highly addictive and are usually obtained by prescription or
Premium Drug addiction Addiction