ACCORDING TO IFRS Cardullo's Gourmet Shoppe, Inc Balance Sheet as of December 31, 2013 PREPAID EXPENSES $1,990 ASSETS ACCOUNTS RECEIVABLE $8,686 NON-CURRENT ASSETS OTHER NON-CURRENT ASSETS $2,065 TOTAL NON-CURRENT ASSETS $o CASH $186,419 CURRENT ASSETS PP&E (NET 37,913 TOTAL CURRENT ASSETS $0 INVENTORY $106,382 TOTAL ASSETS $o OTHER CURRENT ASSETS $1,852 EQUITY IABILITIES