ARTICLES OF PARTNERSHIP OF LEGACY ASSOCIATES KNOW ALL MEN BY THESE PRESENTS: That, we the undersigned, all of legal age and residents of the Republic of the Philippines have agreed to amend a general partnership under the terms and conditions herein after set forth and subject to the provisions of existing laws of the Republic of the Philippines. RECITAL The parties hereto wish: (a) to enter together into the business of purchasing, acquiring, operating, leasing, owning and
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Contents Letter from the Chairman Operating Highlights Financial Highlights Corporate Information Notice of the 22nd Annual General Meeting Directors’ Report Management Discussion and Analysis Corporate Governance Report Auditors’ Report Balance Sheet Statement of Profit and Loss Cash Flow Statement Notes to the Balance Sheet and Statement of Profit and Loss Statement relating to Subsidiary Company Consolidtated Statement of Accounts Attendance Slip and Proxy 02 04 05 06 07 16 24 29 47 52 53 54 56
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Contents Letter from the Chairman 02 Operating Highlights 04 Financial Highlights 05 Corporate Information 06 Notice of the 22nd Annual General Meeting 07 Directors’ Report 16 Management Discussion and Analysis 24 Corporate Governance Report 29 Auditors’ Report 47 Balance Sheet 52 Statement of Profit and Loss 53 Cash Flow Statement 54 Notes to the Balance Sheet and Statement of Profit and Loss 56 Statement relating to
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FFA PAPER F3 FINANCIAL ACCOUNTING BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for FIA and ACCA qualifications. In this, the only FFA/F3 study text to be reviewed by the examiner: We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key
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Niels Laasholdt Steen Sloth Gitte Størup Marianne Poulsen BUSINESS ECONOMICS – AN INTRODUCTORY CASEBOOK FOR THE COMMERCIAL UPPER-SECONDARY COURSE (HHX) 1 BUSINESS ECONOMICS – an introductory casebook for the commercial upper-secondary course (HHX) © 2005 the authors and Systime A/S Copying from this book is only permitted subject to agreement between Copy-Dan and the Danish Ministry of Education. External editing: Knud Erik Bang Cover: Valentin Design Typeface: Adobe Garamond Pro 11/14
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guidance and help this learning experience would not have been the way it has been. I have tried my level best to come up with as well written and informative report as possible. However, because of the confidentiality policy of True Services (Pvt.) Limited it has not been possible to put as many data and information as I would have liked to. Hope you enjoy reading the report just as much I enjoyed writing and working for the report. With Regards _____________________ Nusrat Zahan ID: 10104172
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Explaining Basic Accounting Concepts and Business Structures The Hierarchy of Generally Accepted Accounting Principles identifies the sources for the accounting standards and principles. These sources include “FASB Standards, Interpretations, and Staff Positions; APB Opinions; and AICPA Accounting Research Bulletins” (Kieso, Weygandt, & Warfield, 2007, p. 12). When companies prepare financial statements in accordance with GAAP, they sometimes run into situations in which some standards do not
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opportunities for new businesses. An entrepreneur that starts a business must decide the legal form under which the new company will operate. The major forms of business organizations are: sole proprietorship, partnership, general partnership, limited partnership, limited liability partnerships, limited liability company, and corporation or under other available legal business forms (Cheeseman, 2010). The choice could become a critical factor of the success of the enterprise, since it will affect the cost structure
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2002 and Corporate Law Economic Reform Program (CLERP) 9 resulted from the shortfalls of the existing regulations prior to 2001. The objective of this paper is to define auditors and GFC. In addition, this paper will look at the how the auditor liability increased because of the GFC. There will also be consideration of any additional issues that may exist in the Pacific as to
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Consider each of the following forms of business: sole proprietorship, partnership, limited liability partnership, limited liability company, S corporation, franchise, and corporate form. Develop scenarios in which each of these forms of business would be the preferred form. For each scenario, justify why the corresponding business form is preferred. In business world the first decision that is made is usually the most difficult. When making business investment decisions, the owner must decide
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