Basel Committee on Banking Supervision Basel III: A global regulatory framework for more resilient banks and banking systems December 2010 (rev June 2011) Copies of publications are available from: Bank for International Settlements Communications CH-4002 Basel, Switzerland E-mail: publications@bis.org Fax: +41 61 280 9100 and +41 61 280 8100 © Bank for International Settlements 2010. All rights reserved. Brief excerpts may be reproduced or translated provided the source is stated.
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2012 Annual Report Our “bottom line” ultimately depends on our ability to satisfy all of our stakeholders. Our goal is to balance the needs and desires of our customers, team members, shareholders, suppliers, communities and the environment while creating value for all. By growing the collective pie, we create larger slices for all of our stakeholders. Our core values reflect this sense of collective fate and are the soul of our company. Selling the HIGHEST QUALITY natural and organic products
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GROUPON, INC. FORM Report) 10-Q (Quarterly Filed 11/09/12 for the Period Ending 09/30/12 Address Telephone CIK Symbol SIC Code Industry Sector Fiscal Year 600 WEST CHICAGO AVENUE, SUITE 830 CHICAGO, IL 60610 (312) 604-5515 0001490281 GRPN 7311 - Advertising Agencies Retail (Catalog & Mail Order) Services 12/31 http://www.edgar-online.com © Copyright 2012, EDGAR Online, Inc. All Rights Reserved. Distribution and use of this document restricted under EDGAR Online, Inc. Terms of Use. UNITED
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Financial Reporting and Analysis Chapter 4 Solutions Structure of the Balance Sheet and Statement of Cash Flows Exercises Exercises E4-1. Determining collections on account (AICPA adapted) Cash receipts from sales include cash sales plus collections on account computed as follows: Cash sales Beginning accounts receivable Credit sales Less: Ending accounts receivable Total Cash receipts from sales $ 200,000 400,000 3,000,000 __(485,000) $3,115,000 Alternative Solution: T-account analysis of accounts
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to: Sydney, Australia 2000 UPS ANNUAL REPORT 2012 from: Guadalajara, Mexico 44150 to: Halifax, Canada B3H 0A2 from: Louisville, USA 40215 QUICK QUI QU K UICK FACTS FACTS AC S 1907 YEAR FOUNDED FINANCIAL HIGHLIGHTS 2012 Revenue Operating expenses Net income Adjusted net income 1 2011 2010 $54,127 $53,105 $49,545 52,784 807 4,389 0.83 47,025 3,804 4,311 3.84 4.35 2.08 34,701 11,095 7,108 2,005 4,275 43,904 3,338 3,495 3.33 3.48 1.88 33,597 10,491 8,047 1,389
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4011 APRIL 7, 2009 CRAIG CHAPMAN Biovail Corporation: Revenue Recognition and FOB Sales Accounting Background Late on October 9, 2003, David Maris, an analyst at Banc of America Securities (BAS), was trying to interpret the shocking events of the previous few days and finish the write-up of his first report on the Canadian pharmaceutical firm, Biovail Corporation. Maris didn’t like what he saw at the company, but he never liked writing “Sell” recommendations. In any event, he wanted
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2009 annual report The DineEquity difference. differentiated brands. disciplined approach. dynamic leadership. dedication to being the best. Our commitment to differentiating the Applebee’s and IHOP brands drives everything we do. At DineEquity, we leverage the resources of the largest full-service restaurant company in the world with the agility to connect with guests on a local level. We are working harder than ever to energize the brands, optimize operations, expand our market share and
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frequently than do traditional medical insurance plans. Industry experts estimate that by the turn of the century, 90% of Americans will have drug costs included in some kind of managed health care plan, and 60% of all outpatient pharmaceuticals will be purchased by managed care programs. The responsibility for managing the provision of prescription drugs is often contracted out by the managed care organizations to PBMs. The activities of PBMs typically include managing insurance claims, negotiating volume
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.................................................................................... 6 International standards and the IASB ............................................................................................................ 6 Financial accounting and reporting in the United States ................................................................................ 6 IFRS and U.S. GAAP comparison ................................................................................................
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Chapter 07 Foreign Currency Transactions and Hedging Foreign Exchange Risk Multiple Choice Questions 1. According to the World Trade Organization, what was the size of international trade in 2008? A) $7,000,000,000 (7 billion dollars) B) $70,000,000,000 (70 billion dollars) C) $37,000,000,000 (37 billion dollars) D) $16,000,000,000,000 (16 trillion dollars) Answer: D Level: Easy LO: 1 2. In the years between 1990 and
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