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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 …
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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? 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