Running Head: IFRIC 13 APPLICATIONS A Case involve On The Effects Of The New IFRIC 13 Interpretation On The Core Functions Of Shoemart Incorporated TABLE OF CONTENTS Abstract4 Acknow leadgments5 Background of the discipline6 diddle along Background 7 Review of Related Literature9 query commotion18 Significance of the Study19 Statement of the Problem20 Objectives of the Study20 Assumptions of the Study 21 Hypothesis21 Scope and Limitations23 supposititious modelling23 Conceptual Framework25 Operational Framework26 Research Design26 single-valued function for entropy Collection27 Procedure for Data Analysis 28 Findings28 Analysis beseeming37 Actual Figures41 thaumaturgist Hardware49 Information Technology53 operations54 Marketing55 Human Resources55 Conclusion56 Bibliography58 Abstract The treatment of award place was determined to identify how the new interpretation wou ld be applied. Interviews revealed that Shoemart, in particular the SM Retail Group, account for the award attribute as an expense. Thus, the interpretation should be treated as a heighten in accounting policy. Results revealed that the application of the interpretation led to decreased revenues and come to the foreput taxes due to timing difference on the citation of revenue. Although they have their respective contributions to the customer loyalty computer program of Shoemart, functions early(a) than Finance were not affected by the application of the interpretation. Recommendations for look into in this new era of study center on compliance issues and immediate application of the new interpretation, including future studies on companies that offer customer loyalty programmes. Acknowledgements The researcher would like to thank the following for their full and undeniable support through push through the implementation of the study: Mr. Ricky Lim Executive-Vice President of Shoemart Inc! orporated, Mrs. Lanny Manalang-Executive...If you want to get a full essay, order it on our website: OrderCustomPaper.com
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