Case 11 9 Goodwill Impairment Testing

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    Business

    Operating Profit Net Income – Yum! Brands, Inc. Diluted Earnings Per Common Share before Special Items Special Items Earnings Per Common Share (a) (a) $ 10,893 1,733 $ 12,626 $ $ $ $ $ 1,815 1,319 2.87 (0.13) 2.74 2,170 $ 9,783 1,560 11 11 11 3 14 14 NM 15 10 $ 11,343 $ $ $ $ $ 1,769 1,158 2.53 (0.15) 2.38 1,968 Reported Diluted Earnings Per Common Share Cash Flows Provided by Operating Activities (a) See page 23 of our 2011 Form 10-K for further discussion of Special Items.

    Words: 103879 - Pages: 416

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    Ifrs

    2009 International Accounting Standards Board (IASB® ) IFRS for SMEs ® International Financial Reporting Standard (IFRS®) for Small and Medium-sized Entities (SMEs) International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is issued by the International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel:

    Words: 82321 - Pages: 330

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    Accountancy

    WILEY CPA EXAM REVIEW Financial Accounting and Reporting F O U R T H • concepts • problem-solving E D I T I O N • terms • rules Less Antman and criteria WILEY CPA EXAM REVIEW Financial Accounting and Reporting F O U R T H • concepts • problem-solving E D I T I O N • terms • rules Less Antman and criteria Copyright © 2006, by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada.

    Words: 18827 - Pages: 76

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    Swot

    form10k_fy13.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ——————————— FORM 10-K x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the Fiscal Year Ended: June 4, 2013 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to _________ Commission file number 1-12454 RUBY TUESDAY, INC. (Exact name of registrant as specified in charter) 63-0475239 (I

    Words: 86797 - Pages: 348

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    Ifrs

    ...................................123 INVESTMENT PROPERTY .........................................................................133 INTANGIBLES .............................................................................................145 IMPAIRMENT ..............................................................................................159 PROVISIONS AND CONTINGENCIES .......................................................171 TAXATION..................................................

    Words: 174858 - Pages: 700

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    Dalia

    ¤, Inc. 2012 ANNUAL REPORT Dear Shareholders, I look forward to leading dELiA*s in rejuvenating the business and ultimately providing a strong foundation for profitable long term growth. We believe that dELiA*s has enormous potential as a specialty retailer with great brand recognition among teens. One of our biggest assets as a company is our deep understanding of the dELiA*s customer. We know who she is and what she likes. And we have an incredible opportunity to capitalize on dELiA*s’

    Words: 51294 - Pages: 206

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    Adidas

    Emerging Markets 5 9 20 13 66 11  15  Latin America Other Asian Markets 1 adidas North America,  Portland/Oregon, USA 6 adidas International Trading,  Amsterdam, Netherlands 2 TaylorMade-adidas Golf Headquarters,  Carlsbad/California, USA 7 adidas Group Headquarters,  Herzogenaurach, Germany 3 Reebok-CCM Hockey Headquarters,  Montreal/Quebec, Canada 8 adidas Group Russia, Moscow, Russia 9 4 Reebok International

    Words: 71297 - Pages: 286

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    Antillean

    BERHAD (Incorporated in Malaysia) REPORT AND FINANCIAL STATEMENTS 31 JULY 2014 INDEX ****** Page No. DIRECTORS’ REPORT 1-6 STATEMENT BY DIRECTORS 7 STATUTORY DECLARATION 8 INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS 9 - 11 STATEMENTS OF FINANCIAL POSITION 12 - 13 STATEMENTS OF COMPREHENSIVE INCOME 14 - 15 STATEMENTS OF CHANGES IN EQUITY 16 - 19 STATEMENTS OF CASH FLOWS 20 - 22 NOTES TO THE FINANCIAL STATEMENTS 23 - 109 SUPPLEMENTARY

    Words: 24236 - Pages: 97

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    Ifrs

    ...................................123 INVESTMENT PROPERTY .........................................................................133 INTANGIBLES .............................................................................................145 IMPAIRMENT ..............................................................................................159 PROVISIONS AND CONTINGENCIES .......................................................171 TAXATION..................................................

    Words: 174858 - Pages: 700

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    Hupseng Annual Report

    O N T E Notice of Annual General Meeting   2 Statement Accompanying Notice of Annual General Meeting   3 Corporate Information   4 Profile of the Board of Directors   5 Audit Committee Report   7 Statement of Corporate Governance  11 Statement on Risk Management and Internal Control  15 Directors’ Responsibility Statement and Other Information  17 Chairman’s Statement  19 Directors’ Report  21 Consolidated Statements of Financial Position  25 Statements of Profit or Loss and

    Words: 32732 - Pages: 131

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