publication Contents 1. Background 2. General issues 3. Statement of financial position 4. Specific items of profit or loss and comprehensive income 5. Special topics Appendix 1 - Abbreviations used for pronouncements Appendix 2 - IASB / FASB convergence projects Document 2 of 75 Source: International/Financial Reporting/KPMG Guidance/IFRS GAAP Comparisons/IFRS compared to U.S. GAAP/On the road to convergence The information contained herein is for internal and external use.
Financial Report 2011 Financial Report 2011 Financial Report 2011 - 1 2 Financial Report 2011 - 1 Consolidated Financial Statements Management’s discussion and analysis year ended December 31, 2011 Consolidated Financial Statements year ended December 31, 2011 Notes Statutory Auditors’ report on the Consolidated Financial Statements 4 19 25 108 Financial Report 2011 - 3 1 Consolidated Financial Statements Management’s discussion and analysis year ended December 31
Consolidation of Variable Interest Entities A Roadmap to Applying the Variable Interest Entities Consolidation Model March 2010 FASB material, copyright © by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, is reproduced with permission. This publication is provided as an information service by the Accounting Standards and Communications Group of Deloitte & Touche LLP. It does not address all possible fact patterns and the guidance is subject to change
ECS8C_C01.qxd 22/10/2007 11:54 Page 597 CASE STUDIES ECS8C_C01.qxd 22/10/2007 11:54 Page 598 ECS8C_C01.qxd 22/10/2007 11:54 Page 599 Guide to using the case studies The main text of this book includes 87 short illustrations and 15 case examples which have been chosen to enlarge speciﬁc issues in the text and/or provide practical examples of how business and public sector organisations are managing strategic issues. The case studies which follow allow the
Scott, Financial Accounting Theory, 6th Edition Instructor’s Manual Chapter 2 Suggested Solutions to Questions and Problems 1. P.V. Ltd. Income Statement for Year 2 Accretion of discount (10% × 286.36) $28.64 P.V. Ltd. Balance Sheet As at Time 2 Financial Asset Cash Shareholders’ Equity $315.00 Opening balance Net income $286.36 28.64 Capital Asset Present value 0.00 $315.00 $315.00 Note that cash includes interest at 10% on opening cash balance of $150
FILM LANGUAGE FILM LANGUAGE A Semiotics of the Cinema Christian Metz Translated by Michael Taylor The University of Chicago Press Published by arrangement with Oxford University Press, Inc. The University of Chicago Press, Chicago 60637 © 1974 by Oxford University Press, Inc. All rights reserved. English translation. Originally published 1974 Note on Translation © 1991 by the University of Chicago University of Chicago Press edition 1991 Printed in the United States of America 09 08 07 6