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Gulf Pharmaceutical Industries (JULPHAR) - Essay Example

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It manufactures and distributes the several brands of healthcare products. The company has its operations in Middle East and North…
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Gulf Pharmaceutical Industries (JULPHAR)
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Download file to see previous pages More than 800 products of the company are in the dosage forms, and few are yet to enter the market. The company employs more than 2800 employees around the world (Kapur, 2014). Turnover reported by the company at the end of 2013 was AED 1.36 Billion.
The company reported various growth strategies in 2013. It performed a GCC wide review of its functions and operations. The new scientific office was launched across GCC under the new director. Additionally, the company launched its first manufacturing facility in Ethiopia at Addis Ababa (Julphar Extends its Global Footprint, 2015). This facility is a major part of the company’s international expansion objective and a milestone in its history (About Julphar, 2015).
The objective of IAS 1 is to provide the organizations with the basis for presentation of general-purpose financial statements. It is to ensure the comparability of the financial statements of the previous periods and the financial statements of the other entities. IAS 1 is applicable to general-purpose financial statements that are prepared in accordance with the international Financial Reporting Standards.
General-purpose financial statements are prepared in order to provide information about the financial performance, financial position and cash flow of the entity that is useful to a wide range of users for the purpose of making economic decisions (IAS 1, 2015). To fulfil the objective, financial statements provide the information about an entity’s:
IAS 1 states that financial statements must present fairly the financial position, financial performance and cash position of the entity. This means that the entity should faithfully represent the effects of the transactions, events and condition in accordance with the criteria of assets, liabilities, income and expenses as mentioned in the framework.
Going Concern: the conceptual framework requires the financial ...Download file to see next pagesRead More
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