Provisions and Contingencies Scenario 1 Fact: Energy Inc. (Energy‚ or the Company)‚ which operates in the oil industry‚ is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in‚ which requires a cleanup of land already contaminated‚ will possibly be enacted shortly after the year-end. Issues: Should Energy recognize a provision‚ (i) in reporting under IFRSs‚ and (ii) in accordance
Premium Balance sheet Financial statements Generally Accepted Accounting Principles
Guideline business 1: JD is a sports fashion retail company based in England with shops throughout the United Kingdom. JD got 5 owners and they are‚ Pent land Group‚ Sports Direct‚ Aberforth Partners‚ Fidelity Management‚ and other minor shareholders. JD was started at 1981. Since October 1996‚ JD was been listed on the London Stock Exchange. The letter JD stands for the initial name of the founder of the company John and David. JD is a National company which is being owned by 5 shareholders. And
Premium Quality control Management Limited company
Hollie Kelly- D1 Justify how the two-day diet plan meets the dietary needs of the two service uses Type-two diabetes Roger I have transformed Rogers two day diet plan to ensure he does not take in low carbohydrates as they are high in fats. I have only used complex carbohydrates to form part of Roger’s diet. I have tried to keep Rogers diet low in fat and sugar with only obtaining a small amount of fat and sugar in his two-day diet plan. In general‚ people with type 2 diabetes have a lifespan that
Premium Diabetes mellitus Obesity Diabetes mellitus type 2
M3 The different methods used by Tesco to measure employee performance are mentoring‚ probation‚ staff appraisal and monitoring. I will be explaining the methods and how they can be used to develop staff. Mentoring - By having employees helping each other is extremely valuable at Tesco as it allows employees to share knowledge and experience with each other‚ it also helps develop employees’ skills to become better workers. Mentoring helps employees’ personal development to progress their careers
Premium Management Business Employment
What are some of the challenges that the environment faces today? Explain the ethical considerations for environmental protection. Throughout the world there are various types of pollution that interfere with the quality of life for all living creatures and with the natural functioning of the earth ’s ecological systems (Pollutionissues n.d.). Although some environmental pollution is a result of natural causes‚ most pollution is caused by human activities (Pollutionissues n.d.). With time goes by
Free Pollution Waste United States Environmental Protection Agency
Abstract. In a world that is becoming increasingly industrialized‚ and in a world where more people can afford to drive cars‚ air pollution is becoming a very big problem. While there are those who would debate whether or not our air pollution is causing global warming‚ versus the earth ’s natural warming process since the last Ice Age. Definitive proof may or may not be found anytime soon. What is certain‚ however‚ is that there are confirmed problems caused by air pollution. These problems include
Premium Oxygen Ozone Air pollution
Matsushita Case Phacharakamol Kumpinyo ID: 5529161 Case NO.1: Matsushita 1. Triggers of cultural change in Japan during the 1990s were traditional ways of doing business. In 1990s‚ Japan was encounter with bubble burst of financial crisis (economic slump) then every business unit which were get the problem with crisis must change their business ways as fast as they can to make their business moving on with not crush. Businesses start to lay off worker and reduce business size to smaller and change
Premium Culture Change Japanese popular culture
Application Exercises 1. Explain how flexible capacity can be created in each of the following situations: (a) a local library‚ (b) an office-cleaning service‚ (c) a technical support helpdesk. Local library: It has some flexible capacity regarding the entire building‚ but there are some options that it can be changed in order to make it more flexible. The building or the enable place capacity cannot be changed. HR capacity can be reduced or substituted in rush hours with online self-lending machines
Premium Swimming pool Indian reservation Supply and demand
DISCHARGE SUMMARY Jennifer Summers November 22‚ 2014. PROBLEMS LIST 1. Metastatic ovarian cancer with ascites. 2. Gait disturbance. 3. Status post-thyroidectomy for follicular carcinoma. 4. Depression. 5. Peptic ulcer disease. 6. Degenerative arthritis of cervical lumbar spine. 7. Osteopenia of spine and hip. BRIEF HISTORY A 93-year-old white female was admitted with abdominal swelling and suspected intra-abdominal bleeding. The patient has been followed in my practice. She had underwent a totally
Premium Abdominal pain Peptic ulcer
What is the award all about? Actually‚ it is not merely an award. It is more than an award for I was commissioned as Major in the Reserve Force‚ Armed Forces of the Philippines‚ Philippine Army. Who granted the award and what agency or institution? It was for the pursuance of Circular No. 4‚ series of 2010 and Section 40 of the National Defense ‚ as amended ‚ and in conjunction with Republic Act Number 7077‚ from the Office of the President of the Republic of the Philippines by the
Free Philippines Provinces of the Philippines President