Your bank has prepared its financial statements for the period to 31 st December 2XX4.
On January 24th 2XX5, your directors declare dividends totaling $7 million.
You do not change the figures in your financial statements to 31 st Decemb
EXAMPLE existing loss
Your bank has a client that owes you $8 million on 31st December 2XX4.
On January 9th 2XX5, your client goes into liquidation. You are informed that you will receive
nothing from the liquidation.
If your financial statements have not
3. IAS 10 Impact for Banks and Other Financial Institutions
IAS 10 is important for banks as events move quickly in the world of financial services. Any material
event between the balance sheet date and the date of approval of the financial statements may
4. Adjusting Events after the Reporting Period
A bank shall adjust the amounts recorded in its financial statements, to reflect adjusting events after
the Reporting Period.
In the following examples, I/B refers to Income Statement and Balance Sheet (SFP).
What is LD Debate?
Metallica is not music!
To be music
you must be able to understand the lyrics.
Lincoln-Douglas debate provides excellent training for
development of skills in argumentation, persuasion,
What to do when a topic comes out
OMG Cookie, the resolution was just announced! What should I be doing?
These should be the FIRST things you do. Complete the list IN ORDER. This is what you should
ALWAYS be doing the first couple of days into a new topic
National Debate Forum
What to Remember in Rounds Lab Handout
Faculty leaders: Chetan Hertzig, Betty Luther, Clay Keir
2003 The National Debate Forum, All Rights Reserved
1. Where to sit in the room AFF. SITS ON THE JUDGES LEFT, NEG. SITS ON
Voters are the issues and reasons why you are winning the round.
WHAT MAEKS GOOD VOTERS:
1. Voters should be limited: When giving voters you should restrain from an excessive
amount of voters. Its a lot better to give three to four voters, rather
Why is weighing important?
Weighing allows you to establish that your arguments are more
important than your opponents. Weighing allows you focus the judges
decision, to dictate and frame the round in such a way that it benefits you:
It just so h