I had this opportunity to shoot in Firing Lane in SM Manila last Sunday (April 23, 2006). It was my first time to shoot in this game. For a fee of P30 I was provided with 8 bullets to shoot at the target. I highlighted my shots in this image.
It was terrific, one of my shots actually hit bull’s eye, while another was really that close. As a prize, I was given a 30 minute free computer/internet/gaming usage at Netopia.
Eversince this “Photomail” feature was added into yahoo, I could not successfully send emails with file attachments using yahoomail. It always return the message, “There was a problem: We encountered an internal error. Please try again in a few minutes.”
I wonder if this fact is common to everyone. Have you already installed this so called Photomail?
Let’s take for example a Parent Company owning 100% interest in Company A, which in turn owns 100% interest in Company B. Here, clearly the Parent Company owns indirectly through Subsidiary A 100% of Company B. Hence, clearly the Parent Company should incorporate the operations of Company B in its consolidated financial statements.
Now, let’s take another example. Say, the Parent Company owns 70% interest in Company C, which in turn owns 80% interest in Company D. In this example, Continue reading →
An argument that the Board merely discouraged the availment of the exception under paragraph 10 of IAS 27 to present consolidated financial statements. The availment should only be made in very rare circumstances, wherein it would ease up the burden of certain companies mandated by their respective applicable law to prepare separate financial statements in addition to the consolidated financial statements.
The fact that you append the parent financial statements to the consolidated financial statements does not constitute the parent figures to be that of a separate financial statements. Continue reading →