items: damaged inventory, collectability of accounts receivable, unfulfilled contract to supply books, replacement cost of damaged PP&E, cleaning up costs in May 2011 and receiving Government Assistance. By analysing above six items which supported by AASB standards and Framework, the Board of directors will
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The current issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm MAJ 21,5 The impact of international financial reporting standards: does size matter? John Goodwin School of Accounting and Law, RMIT University, Melbourne, Australia, and 460 Kamran Ahmed School of Business, La Trobe University, Bundoora, Australia Abstract Purpose – This study seeks to examine the impact of Australian equivalents to international financial reporting standards
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EXECUTIVE SUMMARY This paper describes the current position of Seven West Media for the past three years and also shows the forecast of the company for financial year 2012. This would help investors and researchers to decide on investing to SWM or not. SWM has been analyzed step by step in order to find out its true value in the industry. The analysts have first looked into SWM business and strategy where it has been noted that SWM was a result of merger of seven group holdings and Australian
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Compiled AASB Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets This compiled Standard applies to annual reporting periods beginning on or after 1 January 2011 but before 1 July 2013. Early application is permitted. It incorporates relevant amendments made up to and including 27 October 2010. Prepared on 26 November 2010 by the staff of the Australian Accounting Standards Board. Obtaining Copies of Accounting Standards Compiled versions of Standards, original
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Business Activities and Strategies of ANZ: Business Activities: ANZ Bank has its’ origin in Bank of Australasia, which was founded in 1835. It is the third largest bank in Australia, and the largest in New Zealand and Asia Pacific region. Currently, ANZ has its’ operations in 33 countries worldwide including the US and UK. With a network of around 800 branches it has a customer base of approximately six million. It is serving commercial, small businesses, retail and institutional customers with
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QANTAS ANNUAL REPORT 2012 Broadening our horizons Qantas Annual Report 006 008 010 012 018 028 037 065 138 153 CHAIRMAN’S REPORT CEO’S REPORT FINANCIAL PERFORMANCE BOARD OF DIRECTORS REVIEW OF OPERATIONS CORPORATE GOVERNANCE STATEMENT DIRECTORS’ REPORT FINANCIAL REPORT SUSTAINABILITY REPORT FINANCIAL CALENDAR AND ADDITIONAL INFORMATION Broadening our horizons 002 QANTAS ANNUAL REPORT 2012 Broadening our horizons Building on unique Australian qualities – and the skills
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Key Events: • Non-cash Impairment worth $2560 million in Qantas International CGU. • Qantas Transformation commenced on January 1, 2014 to reduce costs. Key numbers (In $ million): Particulars 2014 (In $mn) 2013 (In $mn) % change Revenue 15352 15902 -3.45% Underlying Profit before interest and taxes -440 366 -220.21% Underlying Profit before tax (Exhibit:1) -646 186 -447.31% Reported Statutory profit/-loss after tax -2843* 2 -142250% Operating Cash Flow (Exhibit:1) 1069
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Going Concern issues in financial reporting: a guide for companies and directors Published in 2009 by: Australian Institute of Company Directors (AICD) Level 2 255 George Street Sydney NSW 2000 Telephone: (+61 2) 8248 6600 Facsimile: (+61 2) 8248 6633 www.companydirectors.com.au publications@companydirectors.com.au Auditing and Assurance Standards Board (AUASB) Level 7 600 Bourke Street Melbourne VIC 3000 Telephone: (+61 3) 8080 7400 Facsimile: (+61 3) 8080 7450 enquiries@auasb
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IFRS adoption and analysts’ earnings forecasts: Australian evidence Julie Cottera University of Southern Queensland Ann Tarcab University of Western Australia Marvin Weeb University of Western Australia a b University of Southern Queensland. University of Western Australia. Address for correspondence: Ann Tarca, UWA Business School, M250, 35 Stirling Highway, Crawley, Western Australia 6009. Email: Ann.Tarca@uwa.edu.au Tel: +61 8 6488 3868. Version 24 August 2009 ____________________________________________________________
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pleased to present the Public Transport Victoria Annual Report for the year ended 30 June 2013. Yours sincerely Ian Dobbs Chair and Chief Executive Public Transport Victoria 2 Public Transport Victoria Annual Report 2012 – 13 Abbreviations AAS AASB AO ATO CEO CNPL DDA DMS DTF DTPLI DWG FOI FRD FTE GFS GST HCS HSRs IAS IASB IBAC IRP km LSL m Metlink MP MTM Australian Accounting Standards Australian Accounting Standards Board Order of Australia Australian Taxation Office Chief Executive Officer
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