ANSWER THE FOLLOWING AND ATTACH EXCEL

Part 1: Task Expectations / Marking Criteria Learning outcome

1. Discuss the main requirements of following standards: IAS 8, IAS 10, IAS 37, IFRS 3 Did the student discuss the main requirements of standards mentioned properly? (

2. List of companies and presentation findings

 

NO

COMPANY

INDUSTRY

ACQUIRED A NEW SUBSIDIARY

CHANGED THEIR   ACCOUNTING POLICIES,

, HOW MANY COMPANIES CORRECTED AN ERROR,

EVENTS AFTER   THE REPORTING PERIOD

 

1

KRAFT FOODS INC

PACKED FOOD INDUSTRY

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

2

PEPSICO INC

PACKED FOOD INDUSTRY

YES

YES .

NO CORRECTION

ADJUSTING EVENTS

 

3

NESTLÉ SA

PACKED FOOD INDUSTRY

YES

yes

NO CORRECTION

ADJUSTING EVENTS

 

4

MARS INC

PACKED FOOD INDUSTRY

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

5

GENERAL MILLS INC

PACKED FOOD INDUSTRY

YES

yes

NO CORRECTION

ADJUSTING EVENTS

 

6

KELLOGG CO

PACKED FOOD INDUSTRY

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

7

HERSHEY CO, THE

PACKED FOOD INDUSTRY

YES

yes

NO CORRECTION

ADJUSTING EVENTS

 

8

CONAGRA FOODS INC

PACKED FOOD INDUSTRY

NO

YES .

NO CORRECTION

ADJUSTING EVENTS

 

9

UNILEVER GROUP

CONSUMER GOODS

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

10

CAMPBELL SOUP CO

FOOD PROCESSING

NO

yes

NO CORRECTION

ADJUSTING EVENTS

 

11

WANT WANT GROUP

FOOD INDUSTRY

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

12

BRIGHT FOOD (GROUP) CO LTD

FOOD INDUSTRY

NO

YES .

NO CORRECTION

ADJUSTING EVENTS

 

13

MARS INC

FOOD INDUSTRY

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

14

NESTLÉ SA

FOOD INDUSTRY

YES

yes

NO CORRECTION

ADJUSTING EVENTS

 

15

BOMBAY DYEING

TEXTILE

NO

YES .

NO CORRECTION

ADJUSTING EVENTS

 

16

PHARMA FIRM DR REDDYS LABORATORIES

PHARMACEUTICAL

YES

YES .

NO CORRECTION

ADJUSTING EVENTS

 

17

COCA COLA

BEVERAGE

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

18

NOVO NORDISK

HEALTHCARE

YES

yes

NO CORRECTION

ADJUSTING EVENTS

 

19

ROCHE

PHARMACEUTICAL

YES

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

20

INNER MONGOLIA MENGNIU DAIRY INDUSTRY (GROUP) CO LTD

CONSUMER STAPLE PRODUCTS

NO

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

21

INNER MONGOLIA YILI INDUSTRIAL GROUP CO LTD

CONSUMER STAPLE PRODUCTS

NO

yes

NO CORRECTION

ADJUSTING EVENTS

 

22

KUOK OILS & GRAINS PTE LTD (KOG)

CONSUMER STAPLE PRODUCTS

NO

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

23

TING HSIN INTERNATIONAL GROUP

CONSUMER STAPLE PRODUCTS

NO

yes

NO CORRECTION

ADJUSTING EVENTS

 

24

SHINEWAY GROUP

CONSUMER STAPLE PRODUCTS

NO

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

 

25

HANGZHOU WAHAHA GROUP

CONSUMER STAPLE PRODUCTS

NO

NO CHANGE

NO CORRECTION

ADJUSTING EVENTS

FINDINGS

IAS 10: What did the company mention as Events after the reporting period?

IAS 37: Did the company disclose any contingent assets? If yes, please include details.

the assets and liabilities emerging from the lease in order to achieve this goal. IFRS 16 establishes an unified lessee model approach, requiring lessees to recognize assets and liabilities for all lease lasting more than 12 months, except if the asset price is of minimal value.

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