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Subsidiary Essay Topics & Paper Examples

Abercrombie and Fitch report

Abercrombie & Fitch was established in 1892, and originally was a retailer of outdoor and sporting goods. In 1976, it went bankrupted and was acquired by Limited Brands in 1988. Michael Jeffries was nominated to become CEO in 1992, and he dramatically improved the status of A&F to be a global fashion retailer. Now the symbol of American style and beloved brand by many customers worldwide, Abercrombie and Fitch produces mainly apparel, fragrance and lifestyle goods targeting at consumers aged from 18 to 25. There are 4 sub-brands in A&F which are Abercrombie and Fitch, Abercrombie Kids, Hollister and Gilly Hicks. Each sub-brand has its own characteristics and its positioning in the fashion market is slightly different. Abercrombie & Fitch…

China Petroleum and Chemical Corporation

The net profit figure of RMB 19,011 reported under PRC GAAP was increased to RMB 21,593 under IFRS. The increase of RMB 2,582 under IFRS was due to the following reasons: Dep. and disposal of oil and gas properties RMB3,044 Acquisition of subsidiaries 443 Capitalization of general borrowing costs 389 Gain from issuance of shares by subsidiary 136 Gain from debt restructuring 82 Revaluation of land use rights 18 4,112 Unrecognized losses of subsidiaries (182) Pre-operating expenditures (169) Effect on taxation (1,179)(1,530) 2,582 The net profit figure of RMB 21,593 reported under IFRS was increased to RMB 25,577 under U.S. GAAP. The increase of RMB 3,984 under U.S. GAAP was due to the following reasons: Dep. of revalued PPE RMB…