(Learning Objective 2: Identifying fi nancial statements) Hoffman Enterprises Ltd is a large multinational company with many...

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(Learning Objective 2: Identifying fi nancial statements) Hoffman Enterprises Ltd is a large multinational company with many subsidiaries and associated companies. It is headquartered in Luxembourg and is listed on both the Frankfurt Stock Exchange and the Taiwan Stock Exchange. Its balance sheet heading is shown below. Identify any defi ciencies in relation to requirements of IAS 1.

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Financial Accounting International Financial Reporting Standards

ISBN: 9780273777809

1st Global Edition

Authors: Walter T Harrison, Charles Horngren, Bill Thomas, Themin Suwardy

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