currency matters ...............................................28 Leases ...........................................................................30 Income taxes..................................................................33 Provisions and contingencies ..........................................35 Revenue recognition.......................................................37 Share-based payments ...................................................39 Employee benefits other than share-based payments
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Self-insurance reserves 3 7. Income taxes 3 8. Operating, Selling, General and Administrative Expenses 3 9. Cost of sales 3 10. Payments from suppliers 3 Note 2 4 Inventory - 4 Note 3 4 Property, Plant, Equipment - 4 Note 4 4 Contingencies and Liabilities - 4 Note 5 4 Mergers and Acquisitions – 4 Note 6 5 Lease Obligations - 5 Note 7 5 Earnings Per Share – 5 Note 8 5 Change in accounting principles- 5 Note 9 5 Long-term debt- 5 Note 10 6 Employee Pension Obligations- 6
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DECEMBER 28, 2014 | ASSETS | | | | Current Assets | | | | Cash and cash equivalents | $ | 132,337 | | | $ | 165,744 | | Current portion of restricted cash and cash equivalents | 6,772 | | | 6,829 | | Inventories | 80,704 | | | 80,817 | | Deferred income tax assets | — | | | 123,866 | | Assets held for sale | 784 | | | 16,667 | | Other current assets, net | 198,047 | | | 204,802 | | Total current assets | 418,644 | | | 598,725 | | Restricted
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accounting and equity method investees Business combinations Inventory Long-lived assets Intangible assets Impairment of long-lived assets, goodwill and intangible assets Financial instruments Foreign currency matters Leases Income taxes Provisions and contingencies Revenue recognition Share-based payments Employee benefits other than share-based payments Earnings per share Segment reporting Subsequent events Related parties Appendix — The evolution of IFRS Introduction It is not surprising that many
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June 30, 2012 and 2013 2013 2013 2012 Vertical Analysis Horizontal Analysis ----------- Rupees ‘000 ----------(%) (%) 2013 2012 2013 Change Analysis Ab. Chg (%) Particulars Non-current assets Fixed assets - property, plant and equipment Long-term investment Long-term loans and advances Long-term deposits Current assets Stores, spares and loose tools Stock-in-trade Trade debts - considered good Loans and advances Short-term deposits and prepayments Investments Accrued interest Other receivables
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cent increase in total expenditure to ` 8,655.22 crore. After meeting the needs of necessary transfer to the Contingency Reserve and the Asset Development Reserve, `15,009 crore was allocated for transferring to the Government.XI.1 The size of the Reserve Bank’s balance sheet increased significantly in 2010-11 (July-June) mainly on account of its liquidity management operations. On the liability side, the expansion was on account of a large increase in notes in circulation as also an increase in banks’
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Management Representations 1941 AU Section 333 Management Representations (Supersedes SAS No. 19.) Source: SAS No. 85; SAS No. 89; SAS No. 99; SAS No. 113. See section 9333 for interpretations of this section. Effective for audits of financial statements for periods ending on or after June 30, 1998, unless otherwise indicated. Introduction .01 This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial
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| SUMMARY OF MAJOR CHANGES TO | |DFAS-IN REGULATION 37-1, CHAPTER 8 | |“OBLIGATION MANAGEMENT” | |
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matters .............................................. 30 Leases ........................................................................... 32 Income taxes ................................................................. 35 Provisions and contingencies ......................................... 37 Revenue recognition ...................................................... 39 Share-based payments................................................... 41 Employee benefits other than share-based payments
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Part I: Know the FASB I. As discussed many times in ACC 310, the FASB is the current accounting standard setters in the U.S. as they are empowered by the SEC. Visit the FASB website at www.fasb.org and answer the following questions: (Do not cut and paste but answer in your own words. Any material quoted should be cited). 1. What is the FASB mission? 1pts The FASB mission is to establish and improve financial accounting standards and reporting. This sets the guidance for
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