and Condition at a Glance Management’s Discussion and Analysis Supplemental Information Statement of Management’s Responsibility for Financial Information 133 Independent Auditors’ Report of Registered Public Accounting Firm 134 Report of Independent Registered Public Accounting Firm 135 Consolidated Financial Statements 140 Notes to Consolidated Financial Statements Resources and Directories 202 Glossary of Financial Terms 204 Where to Find More Information IBC Shareholder Information
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FINANCIAL ACCOUNTING IFRS MODULE 1 Financial Accounting – Module 1 Table of Contents 1. Financial Statements and the Conceptual Framework 2. The Statement of Cash Flow 3. Revenue Recognition 110 4. Cash 139 5. Accounts Receivable 147 6. Notes Receivable/Payable 163 7. Inventory 187 8. Capital Assets 214 9. Liabilities 278 10. Shareholders’ Equity 310 11. Accounting for Pensions 341 12. Earnings per Share 384 13. Accounting for Leases 405 14. Accounting for NonProfit
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Annual Report and Form 20-F 2013 InterContinental Davos, Switzerland 1777 It all began in 1777 when William Bass opened a brewery in Burton-on-Trent in the UK. Bass made its move into the hotel industry in 1988, buying Holiday Inn International. By 2003 the business had changed from domestic brewer to international hospitality retailer: InterContinental Hotels Group PLC. 1946 InterContinental® Hotels & Resorts In April 1946 Juan Trippe, the founder of Pan American Airways, had a vision
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Recognition............................................................................................. 1 Chapter 2 Expense Recognition........................................................................................... 15 Chapter 3 Accounting Adjustment...................................................................................... 25 Chapter 4 Financial Statements........................................................................................... 35 Chapter 5 Fair Value
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euro as its reporting currency. In this annual report the euro is also referred to as ‘€’. As required by EU regulation, the consolidated financial statements of TNT have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU. PricewaterhouseCoopers Accountants N.V. has been appointed as the external independent auditor of the financial statements of TNT, and has been engaged to provide reasonable assurance on certain metrics and limited assurance
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identify key stakeholders) 1.9 Figure 1.2 - The Chain Of Events For Business Advisory Services) 1.9 Example 1.2: Succession Plan - Please Help 1.9 Accounting Roles 1.10 (5 roles as identified by the International Federation of Accountants) 1.10 Example 1.3: Specialist Accounting Roles 1.11 Providing Strategic Advice 1.12 (accounting roles either: reactive or proactive) 1.12 Example 1.4: The First Strategic Decision 1.12 (Hertz, Beasley & White 2009) 1.12 (types advice provided by
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oVeRVieW tesco around the world Creating value for customers across all our businesses UK Revenue* £40,766m Number of stores Us Revenue* 2,715 Employees £495m Number of stores 293,676 Selling space (sq ft, % of Group) 164 Employees 4,134 Selling space (sq ft, % of Group) 36.7m sq ft 35.4% 1.7m sq ft 1.6% tesco Bank Revenue* £919m Employee figures represent the average number of employees during the year ± 230 employees across asia and Europe work in
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CHAPTER 4 CORPORATE CHAPTER 5 CAPITAL AND SHARES TABLE OF CONTENTS GOVERNANCE 94 CHAPTER 6 FINANCIAL STATUS, OPERATING CHAPTER 1 LETTER TO HTC SHAREHOLDERS 4 34 50 RESULTS AND RISK MANAGEMENT CHAPTER 2 COMPANY PROFILE CHAPTER 3 BUSINESS OPERATIONS 104 CHAPTER 8 FINANCIAL INFORMATION CHAPTER 7 AFFILIATE INFORMATION AND OTHER SPECIAL NOTES 14 118 138 CHAPTER 1 LETTER TO HTC SHAREHOLDERS 1 LETTER TO SHAREHOLDERS LETTER TO SHAREHOLDERS
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and his “out-of-the-box ideas”. The criticism and input from Jürg Schiltknecht regarding legal and tax matters were important as well. I wish to express my thanks also to Peter Staub for his valuable advice on structuring the dissertation and on accounting and governance issues. Finally, I would like to thank Nadine for her love and
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Sock Koong Craig Edward Ehrlich Lim Chuan Poh N. Kumar Nikesh Arora Pulak Chandan Prasad Rajan Bharti Mittal Rakesh Bharti Mittal Tan Yong Choo CEO (India & South Asia) Sanjay Kapoor S.R. Batliboi & Associates, Chartered Accountants Auditors – US GAAP Ernst & Young Internal Auditors PricewaterhouseCoopers Private Limited Registered & Corporate Office Bharti Airtel Limited, Bharti Cresent, 1, Nelson Mandela Road, Vasant Kunj, Phase – II, New Delhi – 110 070, India Website http://www.airtel.in
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