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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During one incident‚ they help a woman who is dying of smallpox‚ leaving just before her sons‚ who had been imprisoned by the local lord‚ escape and arrive home. As The Boss and the king move through the night‚ they see the glow of a fire in the distance‚ and they discover the corpses of a number of men who have been hanged. Near morning‚ they come to a hut‚ and they finally convince the woman who greets them to give them
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Subject: Claim to cancel the legitimacy of gambling My presentation was on the bad roles of gambling to the American society. The objective was to convince the audience to claim the cancelation the legitimacy of gambling given its consequences such as the loss of health and money. My topic was appropriate for my classmates. My approach started with little connection between the financial crisis and gambling and how people could not pay their obligations to banks. In my presentation‚ I tried
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Be Your Own Boss Virtually everyone at some point in time dreams of being their own boss‚ for many that means owning a business. That however is much easier said than done. There are many steps to starting and owning a business‚ a mistake on any of them can derail‚ postpone or kill that dream. The most important step to starting a business is to develop a viable business plan. A business plan will layout the remaining steps and help ensure fewer mistakes are made. In addition to developing
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the distribution of wealth as a result of the Industrial Revolution‚ this dispersal also created several critical moments in society. One of these issues is seen in Document 7 through a political cartoon by Thomas Nast‚ a man also associated by with Boss Tweed. Through his cartoon‚ Nast confronts the serious troubles of the lower classes especially the Chinese immigrants. His image not only serves as a reminder of America’s values of ensuring basic rights but also points out the diminished character
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note. The note bore a request for a signature from the singer to affirm his attendance at the late night concert‚ which was likely to result in late reporting to school‚ the next day. The story goes something like this. Xabi is a die-hard fan of “The Boss”‚ a legacy passed on by his father‚ who has been signing Bruce songs to Xabi right from the time he was born. No wonder‚ the kid was besotted and became a fan boy. And when the father and son got a chance to
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Memo Paper This essay is on how one would go about writing a formal memo. You must start with the date‚ to‚ from‚ and topic at the left hand side of the paper. Then‚ one must go on about writing the introduction paragraph followed by three body paragraphs and finally‚ the conclusion to wrap everything up. The final statement should be thanking the reader for reading your memo. This essay is on how one would go about writing a formal memo. You must start with the date‚ to‚ from‚ and topic at the
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Memo Review Tactics for writing Memos are the same as other communications in business ‚ such as emails or written letters. These Memos are brief‚ informal and straight to the point. When you have longer Memos they will required you to use more formal tone and conduct yourself with a professional intent. Make sure that you address the memos as needed‚ but stay away from Jargon that management might not approve of. You will have where different accounting will use this jargon among themselves
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Catawba Industrial Company Assignment Questions and Memo Instructions 1. Is the company correct in its practice of not manufacturing standard model compressors on Sundays because of the accounting loss incurred on each unit? 2. The compressor department and its manager are evaluated based on profit. Compute the compressor department profit with and without Sunday production. 3. If Marge McPhee decides to manufacture ten light-weight compressors each week and to sell them at a price of
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Analysis of “Managing Your Boss” This article emphasize on the importance of managing your boss. The authors initially stated what “Managing your boss” means‚ then they support their idea of managing your boss by giving the credible studies sources. They also gave a “sad but telling story” about how this person who got fired because of his poor management between him and his boss. After that‚ the authors further stress the importance of managing your boss by pointing out the mutual dependence
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