component of the ACCA Qualification. ACCA trainees are required to complete 36 months of practical experience in a relevant role under the supervision of a workplace mentor. Your workplace mentor will play an important role in your achievement of ACCA membership. Not only will they be responsible for signing-off the experience you have gained and recorded in the My Experience record‚ they should also support you in planning‚ achieving and recording the experience required to become an ACCA member. This
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RESTAURANT BRANDS NEW ZEALAND LIMITED 2012 ANNUAL REPORT TO VIEW PLEASE USE 3D GLASSES PROVIDED Contents Editorial Year in review Financial highlights Chairman’s report Chief Executive’s report The illusion of simplicity Carl’s Jr KFC operations Pizza Hut operations Starbucks Coffee operations Board of Directors Consolidated income statement 02 03 05 07 12 14 16 18 20 22 24 Statutory reports Financial statements Auditors’ report Shareholder information Statutory information Statement of corporate
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reasons: Dep. of revalued PPE RMB 3‚998 Disposal of PPE 1‚316 Capitalized interest on invest.in associates 141 Reversal of deficits on revaluation of PPE 86 Foreign exchange gains and losses76 Reversal of impairment of long-lived assets 47 Exchange of assets23 Capitalization of PPE12 5‚699 Deferred tax effect of U.S. GAAP adjustments (1‚715) 3‚984 2.The differences for CPCC between PRC GAAP and IFRS‚ and between IFRS and U.S. GAAP are
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Critical Analysis of Delta Air Lines‚ Inc. Financial Reporting and Disclosure Table of Contents Description of Delta Air Lines‚ Inc. Background‚ Industry‚ Market 3 Financial Reporting Similarities and Differences 4-5 Direction of Disclosure Three Year Comparison 5-6 Disclosure Techniques 7-8 Financial Derivatives 8-9 Financial Statement Analysis Three Year Ratio Analysis 10-13 Disclosure of Note Items Application of GAAP 13-18
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02 03 04 06 07 13 18 19 20 25 27 29 80 84 87 89 Corporate Information Corporate Structure Chairman’s Statement Financial Highlights Directors’ Profile Statement on Corporate Governance Statement of Directors’ Responsibilities in Relation to Financial Statement Other Compliance Information Audit Committee Board Committee Statement on Internal Control Financial Statements List of Group Properties Statement of Shareholdings Notice of Annual General Meeting Appendix A Form of Proxy Corporate Information
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Research and development expense in the income statement. 7. Charge as expense in the income statement. 8. Operating losses in the income statement. 9. Charge as expense in the income statement. 11. Not recorded; any costs related to creating goodwill incurred internally must be expensed. 12. Research and development expense in the income statement. 14. Research and development expense in the income statement. 18. Research and development expense in the income statement. 20. Research
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consequences such as loss of reputation‚ imprisonment fine e.t.c There are two ways to solve ethical problems: these are Ruled-based and the Principle-based However‚ACCA recommend its members to adopt the principle based based approach in solving a business problem. The following are the five principles which ACCA requires its members to adopt Firstly‚ Integrity‚ this requires members to tell the truth or not to present a misleading information to users Secondly‚ Objectivity
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Abstract The Financial Reporting Council decided in 2002 that Australian would move to International Financial Reporting Standards (IFRS) in 2005. Prior to that‚ Australia had its own standard-setting processes. The introduction of IFRS in Australia replaced the original accounting standards and brought several brand new standards. Until now‚ Australia was the first country with a tradition of its own standard-setting to implement international accounting standards for general purposes. Therefore
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Re: Food For Thought Objective 1. Determine the total considerations transferred. 2. The land and buildings should be recorded on the premise of “in-use” or “in-exchange”. 3. Determine the fair value recorded for the intangible assets. Applicable accounting pronouncement ASC 805-20-25 Business Combinations-Identifiable assets and liabilities and any non controlling interest-Recognition Recognition Conditions 25-2 To qualify for recognition as part of applying
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estimates should be included. Judgments in terms of whether the nature and the amounts are relevant to the company ’s operation are critical in applying the respective accounting policies. Company ’s accounting practices Estimations disclosed are impairments for intangible goods‚ provision for restoration and rehabilitation‚ employee benefits‚ estimation of useful lives of assets and ore reserve and revaluation estimates. judgments in applying accounting polices are disclosed in two areas which are
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