characteristics of taxes, and the basic principles of a sound tax system, as well as the different taxable income and deductions. Definition of Terms TAXATION – is a power inherent in every sovereign state to impose a charge or burden upon persons, properties or rights to raise revenues for the use and support of the government and to enable it to discharge its appropriate functions. - It is a mode of raising revenue for public purposes. (Cooley) TAX – is a forced burden, charge, imposition or contribution
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Annual Report and Form 20-F 2013 InterContinental Davos, Switzerland 1777 It all began in 1777 when William Bass opened a brewery in Burton-on-Trent in the UK. Bass made its move into the hotel industry in 1988, buying Holiday Inn International. By 2003 the business had changed from domestic brewer to international hospitality retailer: InterContinental Hotels Group PLC. 1946 InterContinental® Hotels & Resorts In April 1946 Juan Trippe, the founder of Pan American Airways, had a vision
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PERMANENT STRUCTURAL CHANGE BRINGING SUSTAINABLE RESULTS... 2009/10 Annual Report and Accounts Who we are British Airways is the UK’s largest international scheduled airline. We fly our customers at convenient times to the best located airports across the world. We are one of the world’s leading global premium airlines. Our principal place of business is London with significant presence at Heathrow, Gatwick and London City. Some 20 million people live within commuting distance of these
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in reflection ANNUAL REPORT 2011 contents 4 00 CORPORATE INFORMATION CORPORATE INFORMATION 6 00 NOTICE OF ANNUAL GENERAL MEETING NOTICE OF ANNUAL GENERAL MEETING 8 00 CHAIRMAN’S STATEMENT CHAIRMAN’S STATEMENT 12 00 GROUP CORPORATE STRUCTURE GROUP CORPORATE STRUCTURE 13 00 GROUP FINANCIAL HIGHLIGHTS GROUP FINANCIAL HIGHLIGHTS 14 00 PROFILE OF DIRECTORS PROFILE OF DIRECTORS 18 00 CORPORATE GOVERNANCE STATEMENT CORPORATE GOVERNANCE STATEMENT
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yahoo2013.tumblr.com YAHOO 2013 ANNUAL REPORT EDITORIAL EXCELLENCE YAHOO ON THE ROAD MONTHLY MOBILE USERS “2013 was a year of tremendous progress at Yahoo.” YAHOO IN NYC SEARCH 400M+ Enhancing Search TOP TECH TALENT monthly mobile users INCREASE IN AVERAGE MONTHLY USERS TALENT TUMBLR ACQUISITION 340,000+ Job Applications 800M+ average monthly users YAHOO 2013 ANNUAL REPORT NEW MAIL EXPERIENCE YAHOO WEATHER APP 50% YAHOO SPORTS Nearly half of new hires
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DIAMOND BANK PLC AUDITED FINANCIAL STATEMENTS 31 DECEMBER 2011 DIAMOND BANK PLC Table of Content Page Directors' report 1 Compliance with Code of Corporate Governance 7 Directors' responsibility and approval 25 Auditors' report 26 Statement of significant accounting policies 28 Profit and loss accounts 36 Balance sheets 37 Cash flow statements 38 Notes to the financial statements 39 Statement of value added 73 Five-year financial summary 74 Financial risk analysis 78 DIAMOND
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CMA Ontario Accelerated Program FINANCIAL ACCOUNTING IFRS MODULE 1 Financial Accounting – Module 1 Table of Contents 1. Financial Statements and the Conceptual Framework 2. The Statement of Cash Flow 3. Revenue Recognition 110 4. Cash 139 5. Accounts Receivable 147 6. Notes Receivable/Payable 163 7. Inventory 187 8. Capital Assets 214 9. Liabilities 278 10. Shareholders’ Equity 310 11. Accounting for Pensions 341 12. Earnings per Share 384 13. Accounting for
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Glossary Notes: Note 1: CPA Canada Handbook Part I applies to publicly accountable enterprises, CPA Canada Handbook Part II ASPE applies to private enterprises; CPA Canada Handbook Part III ASNFPO applies to not-for-profit organizations. CPA Canada Handbook Part IV ASPP applies to pension plans. For governments and government organizations, see under Public Sector Accounting (PSA) Handbook for details of what applies. Note 2: Part II and V Definitions may not be identical — check the CPA
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The American University in Cairo School of Business Department of Accounting ACCT 5201 Financial Reporting & Analysis Annual Report Analysis The DOW Chemical Company BASF Chemical Company Contents A. Market Analysis and Company Overview 3 i. The Chemical Industry Overview 3 ii. Companies Overview 7 iii. Competitive Landscape 8 iv. Porter’s Five Forces Analysis 8 v. Corporate Governance 9 vi. Business Strategy 10 vii. SWOT Analysis 10 B. Financial Analysis 11 1. Horizontal Analysis 11
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CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. Describe the formal procedures associated with issuing long-term debt. Identify various types of bond issues. 1, 2 Brief Exercises Exercises Problems 3. Describe the accounting valuation for bonds at date of issuance. Apply the methods of bond discount and premium amortization. Describe the accounting for the extinguishment of debt. Explain the accounting for long-term notes payable. Explain the reporting of off-balance sheet financing
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