decisions. They also show the result of management's stewardship of the resources entrusted to it. In order to fulfill this objective, financial statements must provide information about the following aspects an entity's results. • Assets • Liabilities • Equity • Income and expenses (including gains and losses) • Other changes in equity • Cash flows Along with other information in the notes and related documents, this information
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The net sales of Gainesboro Machine Tools Corporation fell by 5% from $858,263,000 to $815,979,000 in 2003 and 7% from $815,979,000 to $756,638,000 in 2004. These drops in sales are not surprising because the company was going through a restructuring phase. There sales are then projected to increase to $870,000,000 in 2005, this would be an increase of around 6.5%. This projection can be contributed to the company’s new Artificial Workforce products. The company expected domestic revenues from these
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Annual Financial Statements of Nestlé Pakistan Ltd. 03 04 06 07 08 08 09 Auditors» report to the members Balance sheet Profit and loss account Cash flow statement Statement of changes in equity Statement of recognized income and expenses Notes to the financial statements 1 2 AUDITORS» REPORT TO THE MEMBERS We have audited the annexed balance sheet of Nestlé Pakistan Limited (≈the Company∆) as at 31 December 2006 and the related profit and loss account, cash flow statement
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The current issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm MAJ 21,5 The impact of international financial reporting standards: does size matter? John Goodwin School of Accounting and Law, RMIT University, Melbourne, Australia, and 460 Kamran Ahmed School of Business, La Trobe University, Bundoora, Australia Abstract Purpose – This study seeks to examine the impact of Australian equivalents to international financial reporting standards
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corporation’s tangible assets for possible impairments in value and also for possible impairment of value of the Goodwill booked on the corporation’s Balance Sheet, I have researched and concluded the following information and proper disclosures for XYZ Corporation. Tangible Assets Let’s begin with the tangible assets of the corporation. Over the useful life of the asset, it is necessary to periodically test for impairment. Impairment exists when the carrying value of a long-lived asset exceeds the fair
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015 financial report for the Half-Year Ended 31 December 2014 page contents Directors’ Report Auditor’s Independence Declaration Independent Auditor’s Review Report Directors’ Declaration Condensed Consolidated Statement of Profit and Loss Condensed Consolidated Statement of Comprehensive Income Condensed Consolidated Statement of Financial Position Condensed Consolidated Statement of Changes in Equity Condensed Consolidated Statement of Cash Flows Notes to the Condensed
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Expense (Income) | - | - | - | 0.03 | Other Operating Expenses, Total | - | - | - | - | | Operating Income | 5.37 | 4.85 | 15.57 | 13.19 | Interest Income (Expense), Net Non-Operating | -4.33 | -6.64 | -6.1 | -5.62 | Gain (Loss) on Sale of Assets | 0.05 | 0.1 | 0.07 | 0.04 | Other, Net | 1.21 | 1.2 | 1.19 | 0.96 | Net Income Before Taxes | 2.3 | -0.5 | 10.72 | 8.57 | Provision for Income Taxes | 0.75 | 0.57 | 1.32 | 1.3 | Net Income After Taxes | 1.55 | -1.07 | 9.4 | 7.27 | Minority
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| Deferred income taxes | 1,487 | 1,018 | 1,140 | 1,024 | 862 | 592 | | Prepaid expenses | 449 | 446 | 464 | 478 | 446 | 624 | | Other | 185 | 135 | 112 | 125 | 104 | 119 | | Other current assets | 634 | 581 | 576 | 603 | 550 | 743 | | Current assets | 13,757 | 12,225 | 11,889 | 11,666 | 11,314 | 9,562 | | Film and television costs | 4,357 | 4,773 | 5,125 | 5,394 | 5,123 | 5,235 | | Investments, equity basis | 2,052 | 2,123 | 2,173 | 1,327
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Advance Auto Parts, Fiscal Year 2011 John Ware Accounting 100 12-01-12 Comparable Operating Results 07 | $4,844 | $3,261 | $2.28 | 08 | $5,053 | $3,368 | $2.64 | 09 | $5,413 | $3,420 | $3.00 | 10 | $5,925 | $3,563 | $3.95 | 11 | $6,170 | $3,662 | $5.11 | | Sales(in millions) | Number of Stores | Earnings per Diluted Share | Number Operating Results7 Performance Measures 09 | $1,595 | $142 | 15.1% | 10 | $1,697 | $168 | 17.5% | 11 | $1,708 | $184 | 19.5% | | Sales
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VERTICAL ANALYSIS Nestlé (Malaysia) Berhad-STATEMENT OF COMPREHENSIVE INCOME | 2012 | (%) | 2013 | (%) | 2014 | (%) | Revenue | 4,556,423 | 100.00 | 4,787,925 | 100.00 | 4,808,933 | 100.00 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Cost of Sales | 3,003,239 | 65.91 | 3,089,908) | 64.54 | 3,108,981 | 64.65 | | 4,556,423 | | 4,787,925 | | 4,808,933 | | Gross Profit | 1,553,184 | 34.09 | 1,698,017 | 35.46 | 1,699,952 | 35.35 | | 4,556,423 | | 4,787,925 | | 4
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