Sustainability Highlights 2012-13 Management Discussion & Analysis Directors Report Corporate Governance Report Business Responsibility Report Standalone Financial Statements Consolidated Financial Statements Consolidated Financial Statements under IFRS Glossary 2 4 8 10 12 14 16 22 24 41 55 85 106 147 183 231 This Annual Report is printed on 100% recycled paper as certified by the UK-based National Association of Paper Merchants (NAPM) and France - based Association des Producteurs et des Utilisateurs
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Financial Statements A set of financial statements is a structured representation of the financial performance and financial position of a business and how its financial position changed over time. It is the ultimate output of an accounting information system and has following six components: 1. Income Statement 2. Balance Sheet 3. Statement of Cash Flows 4. Statement of Changes in Equity 5. Notes and Other Disclosures Financial statements are better understood in context of all other components
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Front Page DesignContribution of Group Members b. Introduction c. Summary of BAS s & BFRSs d. Company Overview e. Disclosure of BAS s & BFRSs f. Conclusion g. Data Collection Md. Ariful Islam (114 121 045) a. Letter of Transmittal b. Executive Summary c. Introduction d. Summary of BAS s & BFRSs e. Disclosure of BAS s & BFRSs Md. Hasan Alif(114 121 091) a. Summary of BAS s & BFRSs b. Disclosure of BAS s & BFRSs c. Conclusion
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Chapter 1 The Nature and Purpose of Accoun3ng McGraw-Hill/Irwin Copyright © 2011. The McGraw-Hill Companies. All Rights Reserved. What Accoun0ng Does • Accoun3ng is a system that provides informa3on on: – Amounts of resources. – How resources were financed. – Results achieved by using resources. • For either: – Par3es inside or outside of organiza3on. – Profit and nonprofit organiza3ons. 1-2 Categories of Accoun0ng Informa0on • Opera3ng • Financial accoun3ng
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ACG 6805 Accounting Theory Fall 2015 Professor: Greg Trompeter Office: 323 BA I Phone: 407.823.2150 Office hours: Tuesday before class; as announced in class; and by appointment. Required texts: Readings available as noted below. • Trueblood cases from Deloitte. Available at: http://www.deloitte.com/view/en_US/us/About/university-relations/Deloitte-Foundation/0ac1264f0b0fb110VgnVCM100000ba42f00aRCRD.htm • FASB codification—password
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Global Perspectives on Accounting Education Volume 6, 2009, 25-45 READING AND UNDERSTANDING ACADEMIC RESEARCH IN ACCOUNTING: A GUIDE FOR STUDENTS Teresa P. Gordon College of Business and Economics University of Idaho Moscow, Idaho USA Jason C. Porter College of Business and Economics University of Idaho Moscow, Idaho USA ABSTRACT The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This
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I الجامعة اإلسالمية -غزة كليــــــة التـــجــــــــارة قســــم المحــاسبـــــــــة Islamic University – Gaza Faculty of Commerce Department of Accounting A Graduation Research Proposal Presented to the Faculty of Commerce The Islamic University of Gaza Prepared By Mosa zuhair al-nassan Mosbah al-shaghnobi Mohammed Nabaheen 120091941 120092552 120102597 Supervisor's name Mr. Salah Shubir 3102 I I A Holy Qur'an Verse A Holy Qur'an Verse
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C H A P T E R 2 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING LEARNING OBJECTIVES After studying this chapter, you should be able to: •1 •2 •3 •4 Describe the usefulness of a conceptual framework. Describe efforts to construct a conceptual framework. Understand the objective of financial reporting. Identify the qualitative characteristics of accounting information. Define the basic elements of financial statements. •6 •7 Describe the basic assumptions of accounting. Explain the
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Executive Summary In November 2011, the FASB and IASB released the Exposure Draft: Revenue Recognition in Contracts with Customers which aims to replace the existing FRS 18 Revenue. The exposure draft aims to improve and streamline current revenue recognition methods and provide a more robust framework to do so. As a result, revenue recognition under the exposure draft is carried out differently in a number of ways. Maxis Berhad is an investment holding company which provides telecommunication
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PART ONE 1.0 Introduction Part one provides a background to the study by giving a brief review to the topic. The section also gives the reason for my decision to analyze the financial performance of Zenith. The section concludes with the aim and objectives of the research paper. 1.1 Reasons for choosing Zenith Bank There are three main reasons for choosing to analyze the financial performance of Zenith. The banking industry is a competitive one and the topic will therefore afford me the opportunity
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