IFRS Reports Samples For Students

Introduction

The introduction of stakeholder theory as a basis for the development of Corporate Governance in the 21st century has been most effectively seen in the commitment to the sustainable economic development of employees, their families and the local community that they serve. The improvement of “society at large” it is presumed, is the basis to good business and ultimately profits (McNett, 2012). Unlike theories of agency, which propose individual decision as a model for corporate leadership, the foreign market entry of global organizations involved in trade has set the pace for increased focus on collective decision by stakeholders in response to ...

Resource-Based View Analysis

Physical analysis
Husky Energy Inc. is omong one of Canada's biggest incorporated vitality organizations, headquartered in Calgary, Alberta. It is merchandized on an open market on the Toronto Stock Exchange under the images HSE and Hse.pr.a. The Company works in Western and Atlantic Canada, the United States and the Asia Pacific Region, with Upstream and Downstream business sections. Husky Energy is controlled by Hong Kong elite rich person Li Ka-Shing who possesses a larger part imparts of more or less 70% as per Bloomberg and Financial Post information. Husky's establishment is in Heavy Oil and Western Canada, where it ...

EXECUTIVE SUMMARY

Starbucks, a premium coffee house, is recognized as the leader in its category in many aspects such as marketing strategy, quality of services and most importantly from financial perspective. Exploring certain objectives of the financial perspectives has been adopted as the objective of this report.
Starbucks with listed symbol of SBUX on Nasdeq 100 is categorized within Specialty Eateries of the service sector on finance section of yahoo. Starbuck is the leader (on many aspects within its sector) mainly with respect to market capitalization of $. 38.01 Bn (88%) out of $. 43.0 Bn of the industry (Yahoo! b, 2012). The other ...

Financial accounting refers to the process of recording, summarizing and reporting the accounting transactions so held by an entity from its business activities. All such transactions are the then represented under the financial statements, i.e. Balance Sheet, Income Statement and Cash Flow Statement so as to present a true and fair view of the accounting transactions and also to ensure that such transactions are easily understood by the internal and external users of the financial statements. Important to note, that, all the transactions are reported under the relevant accounting standards relating GAAP or IFRS.
As for the financial reporting, ...

This report comprehensively discusses the significance of keeping financial records and how financial information available in the financial statements of an entity help wide range of stakeholders in assessing company’s performance to make viable economic decisions. Moreover, as follows the report also defines the budgetary control process and different costing methods and their effects on short term and long term performance of the business. I would also like to discuss the statutory requirements of recording and reporting financial information for entities operating in the United Kingdom.
There are several reasons for companies to retain their financial records. ...

Treatment of contingencies has gained significance in the wake of mergers and acquisitions prompted by recessionary trend and exposure to Sarbanes-Oxley Act (SOX) and as part of risk-management.
Accounting Standards Codification (ASC) 450 applies to “Contingencies”. It relates to both the contingencies of loss and gain. Except for the carry forward of tax loss, gain contingencies are not recognized since it is not apt to be recognized before actual realization. US.GAAP does not allow recognition of contingent assets and only requires brief disclosure when a future gain is likely to be realized. However, loss contingencies can be recognized. They ...

State

Executive summary
Royal Dutch Shell PLC commonly known as shell is oil and Gas Company operating in many parts of the world. London it is second largest energy company in the world whose registered office is in London. It engages in both renewable and non renewable energy. It is a vertically integrated oil company which engages in all oil activities from exploration to refining and trade. However, the company has entered into partnership with many international organizations to conserve the environment. The company shares are listed in London stock exchange and its financial statement are presented in accordance to ...

Executive Summary

Financial management is one of the crucial success tools for any organization. A good financial management must include the use of the required accounting standards when presenting the financial reports. A company that is financially viable is most likely to compete favorably with its peers. In this paper, I have analysed the financial performance of Persimmon Plc in the last four years. The company’s current success lies in its ability to treat the global competition as an opportunity in building capabilities, and adopting strategies that result into competitive advantage. The analysis includes a brief introduction of the company and ...