US GAAP vs. IFRS The basics March 2010 Table of contents 2 5 7 8 11 13 14 16 18 20 26 28 31 33 35 38 40 42 43 44 46 47 Introduction Financial statement presentation Interim financial reporting Consolidations, joint venture 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
Words: 19604 - Pages: 79
Publishing Publishing F3 INT Study Text Financial Accounting ACCA Publishing ACCA Distance Learning Courses Learn quickly and efficiently Using a blended learning approach, our distance learning package will steer you towards exam success. Our aim is to teach you all you need to know and give you plenty of practice, without bombarding you with excessive detail. We therefore offer you the following tailored package: • Access to our dedicated distance learning website – where
Words: 82760 - Pages: 332
heart of the matter 2 US financial reporting will change significantly within the next several years An in-depth discussion 4 Examining the implications IFRS affects US businesses in multiple ways What this means for your business 6 Anticipate and manage the change What companies can and should do now October 2012 The heart of the matter US financial reporting will continue to change over the next several years Although US companies will not when, and how IFRS might
Words: 82711 - Pages: 331
HMV Group plc Annual report and accounts 2010 Contents Overview 1 2 4 6 8 Introduction Strategic progress and future focus Market overview Chairman’s statement Business review The basics Inspirational brands HMV and Waterstone’s are renowned for their specialist appeal, offering the widest ranges of entertainment and books in their markets. Our stores and the people who work in them strive to be always passionate and inspirational about the products we sell, and provide great service and
Words: 52166 - Pages: 209
Anhanguera Educacional Participações S.A. (Companhia aberta) BALANÇO PATRIMONIAL - ATIVO EM 31 DE DEZEMBRO DE 2013 E DE 2012 (em milhares de Reais) ATIVO Nota Controladora 31/12/2013 31/12/2012 31/12/2013 Consolidado 31/12/2012 Circulante Ca ixa e equi val entes de cai xa e títul os e val ores mobil i ári os Contas a receber Es toques Tri butos a recupera r Despes as anteci pa da s Pa rtes rel a ci ona da s Outros a ti vos Não circulante Depósi tos judici ai s Ga ra nti as pa ra contingênci
Words: 31614 - Pages: 127
Pakistan Telecommunication Company Limited 2 Annual Report 2012 Contents Company Review 4-5 Corporate Vision, Mission & Core Values 6-7 Board of Directors 8 Corporate Information 9 Awards and Achievements 10-11 The Management 12-15 Operating Highlights - Graphs 16-17 Group CEO's Message 18-35 Directors' Report 36 Composition of Board's Sub-Committees 36 Attendance of PTCL Board Members 38 Statement of Compliance with CCG 39 Auditors' Review Report to the Members Financial Statements
Words: 64628 - Pages: 259
...............................................................................................5 3.2 Outcomes .....................................................................................................................................6 4 LECTURERS AND CONTACT DETAILS .....................................................................................7 4.1 Lecturers.........................................................................................................
Words: 12588 - Pages: 51
(Incorporated in the Cayman Islands with limited liability) (Stock Code: 2331) Mission Through sports, we inspire people the desire and power to make breakthroughs Corporate Profile Li Ning Company Limited is one of the leading sports brand enterprises in the PRC, possessing brand marketing, research and development, design, manufacturing, distribution and retail capabilities. The Group’s products mainly include footwear, apparel, accessories and equipment for sport and leisure uses under
Words: 63224 - Pages: 253
Annual Report At 31 December 2013 108th financial year Annual Report At 31 December 2013 All our reports are available at http://2013interactivereports.fiatspa.com Go to the online version of the Fiat Annual Reports to learn more about the Group's financial performance, sustainable development and other corporate information. | | Download our app www.fiatspa.com/mobileapp 3 General Meeting An Ordinary General Meeting of Shareholders will be held at 11 a.m. on 31 March 2014 (single call)
Words: 153121 - Pages: 613
Balance Sheet Profit and Loss Account Statement of Comprehensive Income Cash Flow Statement Statement of Changes in Equity Notes to the Consolidated Financial Statements Proxy Form 66 67 68-69 70 71 72 73 74-111 113 23 24-25 26 27 28 29 30-62 63 4 5 6-16 17-19 20-21 22 JUNE 2013 3 Nishat (Chunian) Limited Company Information Bo a rd o f Dire c to rs : Mr. Shahzad Saleem Ms . Farhat Saleem Mr. Y ahya Saleem Mr. Manzoor Ahmed Mr. Aftab Ahmad Khan Mr. Mus htaq Ahmad (Res igned on July 16
Words: 51489 - Pages: 206
