IFRS Illustrative financial statements October 2012 kpmg.com/ifrs 1 Contents 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
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American Red Cross. American Red Cross is an organization that provides emergency assistance in the United States. They are usually volunteers‚ donors‚ and partners who help people who were injured by disasters around the world. They have done many things to help our country. American Red Cross helps with disasters like wildfires‚ hurricanes‚ tornadoes‚ earthquakes‚ floods‚ and many more. They respond very fast so that they can make sure you get safe quick. Clara and the Red Cross have made
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Learning to Drive The sun was just rising as I followed my father outside. I had no idea what was so important that I needed to be awake at the crack of dawn‚ but he sure was excited about it. When I looked down the driveway I couldn’t believe my eyes. There sat a brand new Audi A6. I sprinted over to it and ran my hands over the glassy smooth hood. “Jordan‚ you earned this car‚” my father said. “You’ve been busting your ass off in school and around the house‚ and your mother and I want
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Accounting Memo Irene Emond BCOM/230 July 14‚ 2014 Jay Johnson Accounting Memo When creating a memo‚ the first thing to do is to know and identify your purpose and your audience. Failing to know your audience can result in misinterpretation‚ needing more clarification or being altogether ignored. Considering your audience is a must‚ as it falls under the same category as knowing the purpose of your memo. Upon reviewing the given example‚ I would suggest using the commonly accepted format. The first
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Question 1: Some employees have been taking longer breaks and lunch hours than they are entitled to. The problem is getting worse. Write a memo reiterating company policy on break time. Date : August 01‚ 2008 To : All Employees From : Mr. Neyaz Khan Director Policy and Planning Division CC : Mr. Javed Habib‚ Chairman Ms. Jorina Khanom‚ Vice Chairman Subject : PAY ATTENTION ON BREAK TIME POLICY. A report has proved that some of employees are taking longer breaks and lunch hours more than company
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The author uses imagery to illustrate and give the reader a clear understanding of his thoughts about injustice. Dunbar uses imagery by stating‚ “ Till it’s blood is red on the cruel bars” (line 9). This shows the bird’s relentless efforts to escape. The author includes this to relate the bird’s struggles and hardships to his own dealing with injustice. Another way Dunbar uses imagery to relate to injustice is by stating‚ “ When his wing is bruised and his bosom sore‚ When he beats his bars and he
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VlanDirector About This Guide Overview Starting and Navigating Configuring VLANs Configuring Links and Ports Configuring LANE Services Displaying VLANs on the CWSI Map Displaying LANE Components in the CWSI Map Displaying and Printing VLAN Information Understanding LAN Emulation Understanding VLAN Trunking Protocol Understanding Spanning-Tree Protocol VlanDirector Error Messages About This Publication This section describes who should read Using
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Chemistry II lab Why do liquids evaporate at different rates? Section1: Have you ever left a container with some type of liquid in it and wondered how it could it evaporate so quickly? The evaporation of an unpredictable liquid is an endothermic process that results in a temperature decrease. The amount of temperature decrease is related to the strength of intermolecular forces of attraction. The rate of evaporation can be described as the change of temperature divided by the time it takes to
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QANL 2216 Homework #1 Due date: 9/8/14 Requirement: Use MS-Word to complete the homework. Copy and paste any Excel output to your WORD file‚ print it and staple all pages. Un-stapled homework is NOT acceptable. Problem #1 The following data represent energy consumption and renewable energy consumption in the United States in 2005: Energy Source %* Renewable Energy Source %* Coal 23.0 Ethanol
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To: Pharma Co. From: Chao Sun Re: Restructuring Costs Date: Sep 28‚ 2014 Background Pharma Co. is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma Co. is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area as part of the restructuring a business line. The relocation plan
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