Under IFRS Income Statement Account Income Statement Account Revenues - Expenses Net Income Other Comprehensive Income (OCI) Account Other Comprehensive Income (OCI) Account + Unrealized gains - Unrealized losses etc.… Other comprehensive income **At every year-end, Other Comprehensive Income is transferred to Accumulated Other Comprehensive Income (AOCI)** OCI xxx AOCI xxx ** AOCI is a cumulative end of the year balance ** 2011 OCI transferred
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500 -2,386 -614 6,500 -443 -648 -682 4,727 -4,727 5,795 3,500 900 650 950 1,000 rent days/total days 68% 75/110 Insurance 8,500 1,000 a Net rental income a. What is the total amount of for AGI (rental) deductions Natalie may deduct in the current year related to the condo? What is Natalie’s net income (loss) for the condo (the net amount on schedule E), Advertising expense -500 Mortages interest -2,386 Property taxes -614 Repaires&maintenance -443 Utilities -648 Insurance -682 Depreciation
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The after tax interest cost increased greatly during the past 3 years, especially from 2012 to 2013, which shows that the company is spending more money on financing. The net operating profit after tax increased from 2011 to 2013 by 20%. This shows that the operating profit including the financing cost which is the return for net assets. However there was a huge decrease in 2012, where one of the reasons is the extremely high tax rate. ROE ROE measures a corporation’s profitability by revealing
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13 years of direct experience in creating and implementing real-time, multithreaded signal processing applications using statistical and numerical calculus algorithms. Experience with designing and implementing trading platform GUI front-ends using .NET Windows Forms and WPF, giving special attention to real-time performance and user friendly presentation. Experience with proprietary and open financial protocols (FIX, XML). Experience with financial business logic, including real-time messaging and
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Table of Contents EXECUTIVE SUMMARY 1 1. OVERVIEW 3 2. PROGRAM REQUIREMENTS 3 3. PROJECT DELIVERY ACTIVITIES 5 4. PROJECT ORGANIZATIONAL STRUCTURE 7 5. PROJECT IMPLEMENTATION APPROACH 9 6. PROJECT SCHEDULE 11 7. PROJECT EXPENDITURE 12 8. PROJECT STAFFING 13 ANNEX 16 BASIC ASSUMPTIONS 16 Executive Summary Purpose: The purpose of this document is to provide an overview of the Smart Metering (SM) implementation Program with a particular focus on the scope
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Unit 1 Research Assignment The History Of SQL SQL was created in 1970 by Dr. E. F. Codd. There have been three revisions of the standard and they are SQL99, SQL2003 and SQL2008. The Query was the most recent edition of SQL. Microsoft SQL 2010 Express Features 1. Simplify Development Efforts Leverage Existing Skills Get started today developing on SQL Server with SQL Server Data Tools. Take advantage of existing Transact-SQL skills, and incorporate technologies, including the Microsoft
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Research in Motion (RIM) Abstract Canadian company Research in Motion Limited (RIM) has been on the decline struggling to hold onto market share. Global competition includes Apple's iPhone and smart phones running Google's Android operating system, which contributed to a decline in RIM’s profit and share value hitting a nine year low. Executive shake ups and a strategic plan is to streamline operations includes cutting at least 2,000 jobs worldwide in 2012. Opportunities live
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00 rent $95.00 $95.00 Other Factory costs $56.00 $56.00 Total $924.00 $151.00 Selling Expense $239.00 $239.00 General Administration $90.00 $90.00 Depreication $186.00 $186.00 Interest $27.00 $27.00 Total Cost $1466.00 $693.00 Sales(net) $1355.00 $0.00 Profit(loss) -$111.00 -$693.00 Unit Sales 501276 0 As the profit and loss statement for June 30, 1974 indicates, the reduction of the unit sales price of Series 100 from $2.45 to $2.25 would mean that the unit sales price
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stock xxx,xxx Retained earnings xxx,xxx Accumulated other comprehensive income 1,500 Total stockholders’ equity $xxx,xxx (c) Computation of realized gain or loss on sale of stock: Net proceeds from sale of security A $15,300 Cost of security A 17,500 Loss on investments ($ 2,200) January 20, 2013 Cash 15,300 Loss on Sale of Investments 2,200 Equity Investments (Available-for-Sale)
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eLibrary Project Proposal Project Name: Online Library Management System - eLibrary. Project Members: This project is done in a group of two people. Project members are. 1. Atanu Maity 2. Problem Statement: Today most of the library is using either manual system for tracking the day to day activity or they are using desktop, stand-alone system to manage the day to day activity. In this proposed online eLibrary Management System it will run in internet or intranet and user can online
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