...permission in writing from the proprietor. The Independent Institute of Education (Pty) Ltd is registered with the Department of Higher Education and Training as a private further and higher education and training institution under the Further Education and Training Colleges Act, 2006 (reg. no. 2009/FE07/003, prov. to 31/12/2014) and the Higher Education Act, 1997 (reg. no. 2007/HE07/002). © The Independent Institute of Education (Pty) Ltd 2013 - Page 1 of 82 IIE Module Guide ACCO230 DID YOU KNOW? Student Portal The full-service student portal provides you with access to your academic administrative information, including: an online calendar, timetable, academic results, module content, document reviews, financial account, and so much more. Module Guides or Manuals When you log into the Student Portal, the Module Information page displays “Module Purpose” and “Textbook Information” including online “Module Guides or Manuals” for each module for which you are registered. Supplementary Materials For certain modules, electronic supplementary material is available to you via the Supplementary Module Material link. Module Discussion Forum The “Module Discussion” Forum may be used by your lecturer to discuss with you any topics related to any supplementary materials such as ICE, etc. To view, print, and annotate these related PDF documents, download Adobe Reader by following the link below: www.adobe.com/products/reader.html © The...
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...international financial reporting standards CERTIFICATE Learning materiaLs Contents FINANCIAL REPORTING CONTEXT..............................................................3 THE IFRS FRAMEWORK ..............................................................................17 PRESENTATION OF FINANCIAL STATEMENTS ........................................35 ACCOUNTING POLICIES .............................................................................49 REVENUE......................................................................................................61 INVENTORIES...............................................................................................75 PROPERTY, PLANT, AND EQUIPMENT......................................................87 BORROWING COSTS.................................................................................105 GOVERNMENT GRANTS ...........................................................................113 NON-CURRENT ASSETS HELD FOR SALE ..............................................123 INVESTMENT PROPERTY .........................................................................133 INTANGIBLES .............................................................................................145 IMPAIRMENT ..............................................................................................159 PROVISIONS AND CONTINGENCIES .......................................................171 TAXATION...........................................
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...international financial reporting standards CERTIFICATE Learning materiaLs Contents FINANCIAL REPORTING CONTEXT..............................................................3 THE IFRS FRAMEWORK ..............................................................................17 PRESENTATION OF FINANCIAL STATEMENTS ........................................35 ACCOUNTING POLICIES .............................................................................49 REVENUE......................................................................................................61 INVENTORIES...............................................................................................75 PROPERTY, PLANT, AND EQUIPMENT......................................................87 BORROWING COSTS.................................................................................105 GOVERNMENT GRANTS ...........................................................................113 NON-CURRENT ASSETS HELD FOR SALE ..............................................123 INVESTMENT PROPERTY .........................................................................133 INTANGIBLES .............................................................................................145 IMPAIRMENT ..............................................................................................159 PROVISIONS AND CONTINGENCIES .......................................................171 TAXATION...........................................
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...22 August 2012 For Announcement to the Market Name of Companies: BHP Billiton Limited (ABN 49 004 028 077) and BHP Billiton Plc (Registration No. 3196209) Report for the year ended 30 June 2012 This statement includes the consolidated results of the BHP Billiton Group, comprising BHP Billiton Limited and BHP Billiton Plc, for the year ended 30 June 2012 compared with the year ended 30 June 2011. The results are prepared in accordance with IFRS and are presented in US dollars. US$ Million 72,226 Revenue Profit attributable to the members of the BHP Billiton Group up 0.7% to down 34.8% to 15,417 Net Tangible Asset Backing: Net tangible assets per fully paid share were US$11.59 as at 30 June 2012, compared with US$10.52 at 30 June 2011. Dividends per share: Final dividend for current period (record date 7 September 2012; payment date 28 September 2012) Final dividend for previous corresponding period This statement was approved by the Board of Directors. US 57 cents fully franked US 55 cents fully franked Jane McAloon Group Company Secretary BHP Billiton Limited and BHP Billiton Plc NEWS RELEASE Release Time Date Number IMMEDIATE 22 August 2012 18/12 BHP BILLITON RESULTS FOR THE YEAR ENDED 30 JUNE 2012 Our strategy to own and operate large, long-life, low-cost, expandable, upstream assets diversified by commodity, geography and market remains a major point of differentiation, particularly in the current, more challenging economic environment...
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...Publishing Publishing F3 INT Study Text Financial Accounting ACCA Publishing ACCA Distance Learning Courses Learn quickly and efficiently Using a blended learning approach, our distance learning package will steer you towards exam success. Our aim is to teach you all you need to know and give you plenty of practice, without bombarding you with excessive detail. We therefore offer you the following tailored package: • Access to our dedicated distance learning website – where you’ll find a regular blog from the distance learning department – reminders, hints and tips, study advice and other ideas from tutors, writers and markers – as well as access to your course material • • Tutor support – by phone or by email, answered within 48 hours The handbook – outlining distance learning with us and helping you understand the ACCA course Study phase Revision phase • The key study text – covering the syllabus without excessive detail and containing a bank of practice questions for plenty of reinforcement of key topics • A key study guide – guiding you through the study text and helping you revise • An online question bank for additional reinforcement of knowledge • An exam kit – essential for exam preparation and packed with examstandard practice questions • 2 tutor-marked mock exams to be sat during your studies • Key notes - highlighting the key topics in an easy-to-use format Total price: £160.95 ...
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...Qklhokn 1 Accounting Theory Paper-8 M. Com. (Final) Directorate of Distance Education Maharshi Dayanand University ROHTAK – 124 001 2 jktuhfr foKku Copyright © 2004, Maharshi Dayanand University, ROHTAK All Rights Reserved. No part of this publication may be reproduced or stored in a retrieval system or transmitted in any form or by any means; electronic, mechanical, photocopying, recording or otherwise, without the written permission of the copyright holder. Maharshi Dayanand University ROHTAK – 124 001 Developed & Produced by EXCEL BOOKS PVT. LTD., A-45 Naraina, Phase 1, New Delhi-110028 Qklhokn 3 Contents Chapter 1 Accounting-An Intoduction Chapter 2 The History and Evolution of Accounting Thoughts 23 Chapter 3 Approaches to Accounting Theory 56 Chapter 4 Accounting Postulates, Concepts and Principles 88 Chapter 5 Income Concepts 107 Chapter 6 Revenues, Expenses, Gains and Losses 139 Chapter 7 Valuation of Assets 158 Chapter 8 Liabilities and Equity 177 Chapter 9 Depreciation Accounting and Policy 192 Chapter 10 Inventories and their Valuation 238 Chapter 11 Financial Reporting 277 Chapter 12 Specific Issues in Corporate Reporting 302 Chapter 13 Harmonization of Financial Reporting 323 Chapter 14 Accounting for Price Level Changes 339 Chapter 15 Human Resource Accounting 397 Chapter 16 Financial Engineering:...
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...Heineken N. V. Annual Report 2013 Front cover image igNITE beer bottle We are always committed to surprising and exciting our consumers. That’s why we have introduced the interactive igNITE beer bottle. The bottle lights up when you ‘CHEERS’ or drink and flashes along to the beat of the music. It ignites the night. Annual Report 2013 Contents Overview Report of the Executive Board Report of the Supervisory Board Financial statements Other information Welcome to HEINEKEN HEINEKEN is the world’s most international brewer with its brands available in 178 countries around the world. We are We value We want A proud, independent, global brewer committed to surprising and exciting consumers everywhere. A passion for quality, enjoyment of life, respect for people and our planet. To win in all markets with Heineken® and with a full brand portfolio in markets where we choose. Overview 2 The Quick Read Regional Review 16 Our Regions 58 Consolidated Statement of Cash Flows Report of the Executive Board 3 Chief Executive’s Statement 17 60 Consolidated Statement of Changes in Equity 5 Outlook 2014 19 6 Executive Committee 20 Central and Eastern Europe Contents Operational Review 8 Our Business Priorities 10 Grow the Heineken® brand 11 Consumer-inspired, customeroriented and brand-led Africa Middle East 18 Americas Asia Pacific 21 Western Europe ...
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...Heineken N. V. Annual Report 2013 Front cover image igNITE beer bottle We are always committed to surprising and exciting our consumers. That’s why we have introduced the interactive igNITE beer bottle. The bottle lights up when you ‘CHEERS’ or drink and flashes along to the beat of the music. It ignites the night. Annual Report 2013 Contents Overview Report of the Executive Board Report of the Supervisory Board Financial statements Other information Welcome to HEINEKEN HEINEKEN is the world’s most international brewer with its brands available in 178 countries around the world. We are We value We want A proud, independent, global brewer committed to surprising and exciting consumers everywhere. A passion for quality, enjoyment of life, respect for people and our planet. To win in all markets with Heineken® and with a full brand portfolio in markets where we choose. Overview 2 The Quick Read Regional Review 16 Our Regions 58 Consolidated Statement of Cash Flows Report of the Executive Board 3 Chief Executive’s Statement 17 60 Consolidated Statement of Changes in Equity 5 Outlook 2014 19 6 Executive Committee 20 Central and Eastern Europe Contents Operational Review 8 Our Business Priorities 10 Grow the Heineken® brand 11 Consumer-inspired, customeroriented and brand-led Africa Middle East 18 Americas Asia Pacific 21 Western Europe ...
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...Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone (144) (0) 1865 843830; fax (144) (0) 1865 853333; email: permissions@elsevier.com. Alternatively you can submit your request online by visiting the Elsevier web site at http://elsevier.com/locate/permissions, and selecting Obtaining permission to use Elsevier material Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. Because of rapid advances in the medical sciences, in particular, independent verification of diagnoses and drug dosages should be made. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloguing in Publication Data A catalog record for this book is available from the Library of Congress ISBN–13:...
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