TAILIEUCHUNG - ISSUES AND SOLUTIONS FOR THE RETAIL AND CONSUMER GOODS INDUSTRIES

If the process for selling goods on World of Good by eBay seems daunting to you, be aware that the company has anticipated this and has developed a program to help Sellers and Producer Groups who don’t have the time, experience, Internet connection, or otherwise lack capacity to complete the process outlined above. This initiative is called the Marketplace Access Program (MAP) and puts sellers in contact with what World of Good by eBay calls MAP Agents. Map Agents are experienced eBay sellers who help qualified producers manage their listings and sales on . MAP Agents can. | Retail and Consumer Issues and Solutions for the Retail and Consumer Goods Industries International Financial Reporting Standards I US GAAP This brochure is printed on Magno Satin RECOVERABLE MATERIAL Made from Sustainable Forests Elementally Chlorine Free Foreword At the time of the run-up to the EU implementation of International Financial Reporting Standards in 2005 PricewaterhouseCoopers published IFRS in Action to help board members in the retail and consumer goods industries understand the implications of the change to IFRS. Three years later industry reporting practice is becoming clearer more countries have decided to move to IFRS and others specifically the US are considering that option. We have taken this opportunity to refresh and expand our IFRS framework for financial reporting across a range of issues in the retail and consumer sector. Our global network of retail and consumer engagement partners understands the specific accounting challenges for the industry as they are often the first to assist preparers in responding to these challenges. We have combined this knowledge with that of our accounting consulting services network to prepare an extensive set of accounting solutions to help you understand and debate the issues and explain some of the approaches often seen in practice. We hope this will encourage consistent treatment of similar issues across the industries. Our framework focuses on generic issues rather than specific facts and circumstances and it does not necessarily address the exact situations that might arise in practice. Each situation should be considered on the basis of the specific facts and in most cases the accounting treatment adopted should reflect the commercial substance of the arrangements. We encourage you to discuss the facts and circumstances of your specific situations with your local PwC retail and consumer contact. We have also added a US GAAP perspective to assist companies reporting under this framework to understand

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