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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2 | CAPITAL INCOME,EXPENDITURE AND REVENUE INCOME AND EXPENDITURE-P2 | 3 | CASHFLOW STATEMENT-P3(FIND ATTACHED CASHFLOW STATEMENT) | 4 | TRADING,PROFIT AND LOSS ACCOUNT-P4 | 5 | BALANCE SHEET-P4 | 6 | RATIO ANALYSIS:PROFITABILITY
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CHAPTER 9 SOURCES OF CAPITAL: OWNERS’ EQUITY Changes from Eleventh Edition Updated from Eleventh Edition Approach By comparison with Chapter 8, this chapter’s equity topics are relatively straightforward. I try to downplay the differences between equity accounting for unincorporated and incorporated businesses. As a consultant to the former, I urge them to impute market salaries for their employee-owners, so that their income can be compared with the pretax earnings of incorporated firms. Cases
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ended 31st March, 2006 DABUR NEPAL PVT. LIMITED 19 ANNUAL REPORT 2005-06 Contents Page Director’s Report 1 Auditor’s Report 5 Balance Sheet 8 Profit & Loss Account 9 Schedules 10 Accounting Policies & Notes to Accounts 14 Statement of Cash Flow 18 DABUR NEPAL PVT. LIMITED 20 ANNUAL REPORT 2005-06 DIRECTORS’ REPORT To The Members of Dabur Nepal Pvt. Limited, This report presented by your Directors in respect of Financial year ended on 31.03.2006 has been made out for the limited
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financial products including corporate deposit accounts, syndicated financing, term loan, project finance, export-import financing, working capital and other finance, bonds and guarantees, investment and business counseling, infrastructure finance, cash management services etc. With urban banking focus, the Bank is offering various alternative delivery channels like ATMs, Bills Pay Machines, Kiosks, and Internet Banking etc. The Bank has set up a brand image attributable in part to its policy of continuous
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CASE: Reporting Comprehensive Income: IFRS vs. US GAAP a) Messrs. Cope and Foster dissent from this Statement because it permits an enterprise to display the items of other comprehensive income identified in this Statement with less prominence and to characterize them differently from other items of comprehensive income that are currently included in net income. Messrs. Cope and Foster believe that a primary objective in undertaking a project on reporting comprehensive income was to significantly
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STUDY MATERIAL Integrated Professional Competence Course PAPER : 1 ACCOUNTING VOLUME – I BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA This study material has been prepared by the faculty of the Board of Studies. The objective of the study material is to provide teaching material to the students to enable them to obtain knowledge and skills in the subject. Students should also supplement their study by reference to the recommended text books. In case students need
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McDonald’s 10-K SEC Report Intermediate Accounting III TABLE OF CONTENTS Introduction 2 Deferred Taxes 2-4 Permanent and Temporary Differences 4 Tax Provisions 5-6 Defined Benefit and Contribution Plans 6-7 Earnings Per Share 7-8 Share Based Compensation 8 Direct vs Indirect 8-9 Investing and Financing Activities 9 Noncash Transactions 9 Conclusion 9 Works Cited 10 Introduction In this report I will be reviewing McDonald’s 10-K SEC Filing for the year ending in December 31
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Chief Executive’s Review Business Overview Financial Overview Board of Directors 2012 Financials Financial Trends Statement Directors’ Responsibility Statement Income Statement Statement of Comprehensive Income Balance Sheet Statement of Changes in Equity Statement of Cash Flows Notes to the Financial Statements Independent Auditors’ Report Other Information Corporate Governance Statements Interests Register Company and Bondholder Information Waivers and Information Share Market and Other Information
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Chapter 1 Interpreting financial statements Accounting Information provided by 3 annual reports: Balance Sheet Cash-Flow statement Income statement Figure 1 Cash flowproduction cycle (Operating) working capital: movement of cash into inventory Investment: flow from cash into new fixed assets Depreciation: the loss in value of fixed assets ⇒ increase in value of merchandise made + needed for growth Solvency: ability to have cash to buy fixed assets and inventory (outflow cash) Financial
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