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Worldatwork International Financial Reporting
there are lots of accounting necessities on the planet, with every nation the usage of a edition of their own commonly accepted accounting ideas, often known as GAAP. These permit enterprises to file their economic statements in accordance to the GAAP that applies to them. The complication lies inside no matter if the enterprise does business in diverse countries. How can traders then cope with varied necessities, which of them are accurate, and the way can businesses be in comparison based upon their financials? The answer to those questions lies inside the adoption of the foreign financial Reporting necessities, or IFRS, which is being developed and supported by means of the international Accounting requirements Board (IASB).
With more and more international locations adopting the IFRS as their accounting regular, over a hundred and twenty as of April 2011, buyers and analysts should be neatly recommended on how this transition affects company's reporting, and what it capacity relocating forward. To do this, this text will look at the heritage of IFRS, the merits, its dreams, the simple variations between IFRS and U.S. GAAP, and go into a number of of the important adjustments that happen inside the various fiscal statements when converting to IFRS from U.S. GAAP.
SEE: Breaking Down the steadiness Sheet
heritage and Overview of IFRSInternational economic Reporting requisites (IFRS) is a group of international accounting requisites that states how certain transactions and routine may still be mentioned in financial statements. it is primarily based upon concepts instead of difficult set guidelines, which is in distinction to U.S. GAAP, a suggestions-based accounting common. on account of this basic difference, IFRS allows administration to use greater discretion and adaptability when making ready a corporation's financials.
In fresh years, there has been a style towards a standard globalized accounting commonplace with IFRS used in many elements of the world, including the ecu Union, Hong Kong, Australia, Russia and Singapore, amongst other international locations. In January 2011, Canada officially adopted the IFRS commonplace, with more countries switching from their personal accounting requirements to the IFRS average. As of December 2011, the USA nonetheless operates under U.S. GAAP, so it is still to be considered if they will switch as neatly.
SEE: overseas Reporting requirements gain global consciousness
merits of IFRSIt is believed that IFRS, when adopted international, will advantage traders and different users of fiscal statements by decreasing the can charge of investments and lengthening the fine of the suggestions offered. additionally, buyers will be more willing to supply financing with more desirable transparency among different enterprises' monetary statements. additionally, multinational organisations serve to benefit probably the most from simplest needing to record to a single general and, hence, can store cash. It offers the primary improvement where it is utilized in over one hundred twenty diverse nations, while U.S. GAAP is used best in a single nation.
SEE: Investing in China
The IASB, in regards to IFRS, has 4 pointed out goals:
1. To develop international accounting standards requiring transparency, comparability and excessive exceptional in financial statements
2. To inspire world accounting standards
3. When implementing international accounting requirements, to take into account the wants of emerging markets
four. Converge a considerable number of national accounting requirements with the international accounting standards
have an impact on of IFRS on economic Statements
ameliorations in the balance SheetA few of the changes on the stability sheet between U.S. GAAP and IFRS encompass the manner stock, property and machine, and goodwill, is explained.
InventoryTwo inventory components standards at all times used in the past were FIFO (first-in, first-out) and LIFO (final-in, first-out). youngsters, LIFO is not allowed beneath IFRS, so establishments which have used LIFO during the past below U.S. GAAP will quickly need to exchange their inventory formulation to FIFO.
Property and EquipmentAlso established because the fixed assets of the firm, property and device are suggested at their preliminary can charge less the gathered depreciation. U.S. GAAP does not enable any upward changes of property and device, whereas under IFRS they could. this can have a profound impact on an organization's reporting. as an example, if gadget is marked down, it consequences in a loss on an organization's revenue remark. however, if the asset is then marked returned up below IFRS from a rise in cost, then the adjustment is recorded as a profit, up to the preliminary can charge. Any extra upward adjustment should be mentioned without delay to equity.
GoodwillAn intangible asset, goodwill is treated in a similar way to property and equipment. similar to with property and machine, it's mentioned on the balance sheet on the initial can charge much less accumulated amortization. Any downward revaluation will cause a loss on the profits commentary and if it is marked up, which is not allowed under U.S. GAAP, after which a gain is recorded as much as the preliminary charge amount. Any adjustment past that can be pronounced directly to fairness.
differences in the profits StatementThe criteria for income and earnings cognizance below U.S. GAAP and IFRS are a little bit different. The main philosophies are an identical but U.S. GAAP gives more trade specific suggestions than IFRS. a few of the transformations lie inside how can charge of items offered is determined, the working expenses of the company, and building contracts.
salary ameliorations in regards to development ContractsDepending on the accounting method adopted, the earnings and earnings for development initiatives will also be affected. under U.S. GAAP, if the influence of a task cannot be estimated, then the achieved contract system is required. however, below IFRS, if the effect of a assignment can not be estimated, profits is diagnosed simplest to the extent of contract charges, and income is barely diagnosed at undertaking completion.
can charge of goods SoldSince LIFO is not allowed below IFRS, LIFO organisations should convert their stock into FIFO terms in the footnotes of the financials. This difference is accepted because the LIFO reserve, and is calculated between the COGS below LIFO and FIFO. The benefit in doing here is an increase within the comparability of LIFO and FIFO establishments. youngsters, in view that every little thing is moving against IFRS, FIFO might be the general moving ahead if the U.S. passes the law.
This has an impact on the financials of a firm. In selected, all the way through intervals of excessive inflation, a firm that makes use of LIFO will document larger COGS and lower inventory as in comparison to an organization that uses FIFO. greater charge of goods bought effects in lessen profitability and lower gains consequences in decrease revenue taxes. lower gains will also outcome in lessen equity for the company, which affects retained income in a terrible means. In distinction, in a low inflationary period, the results mentioned are reversed. some thing to take into account for analysts changing LIFO corporations to FIFO.
working ExpensesIFRS doesn't differentiate between prices and losses, however U.S. GAAP does. With IFRS, any losses which are as a result of an organization's main enterprise are covered in its operating charges.
have an impact on of IFRS on financial RatiosBeyond the scope of this text, but important to note, is that there's an affect on more than one financial ratio when converting U.S. GAAP to IFRS. a few of them consist of the current and quick ratios (as a result of the change in stock methods), the activity coverage ratio (as EBIT can also be plagued by the difference in COGS) and return on property (web earnings is affected by the COGS as smartly), amongst others. it is up to the analyst or investor to retain these in mind when making an funding choice.
cut-off dates for U.S. AdoptionAs of December 2011, the SEC has determined it wants just a few greater months before coming to a last determination on no matter if the U.S. will adopt IFRS. however, with over a hundred and twenty nations having already adopted IFRS, the U.S. may additionally not be some distance in the back of.
The bottom LineThere are numerous variations between U.S. GAAP and IFRS, and this article has most effective touched on just a few of the fundamental alterations. besides the fact that children, it is obvious that IFRS will be the dominant accounting commonplace relocating forward. With this in intellect, analysts may still take heed when evaluating the financial statements of IFRS and U.S. GAAP. They should additionally make sure to take into account the primary features of IFRS, as it can be best a count number of time before the U.S. converts from U.S. GAAP to this commonplace.
extra From Investopedia
foreign financial Reporting requisites (IFRS) is the “set of foreign accounting standards declaring how particular sorts of transactions and other hobbies may still be pronounced in fiscal statements”. The IFRS is maintained by means of the IFRS foundation, whose mission is “to carry transparency, accountability and effectivity to financial markets all over”.
international accounting specifications board
The IFRS turned into developed by way of the foreign Accounting specifications Board (IASB), an independent and not-for-profit corporation and arm of the IFRS foundation. The IASB is overseen by means of the trustees of the IFRS groundwork. The IASB was once widely used because the foreign Accounting necessities Committee (IASC) except it changed into changed via the IASB on April 1, 2001. a couple of IASC necessities are still in impact these days. The IASC became formed in 1973 by using numerous professional accounting our bodies for cross-border listings. The board of IASC, besides the fact that children, operated on an element-time basis. In 2000 the IASC agreed to restructure itself into a full-time IASB. After the IASB grew to be operational, it began calling its new specifications as the IFRS. The IASB is composed of 16 individuals. There are two different entities working with the IFRS groundwork: the IFRS foundation Monitoring Board and the IFRS Advisory Council.
The IFRS basis was integrated as a tax-exempt company within the u.s. State of Delaware on February 6, 2001. Its primary objective is to enhance a single set of great, comprehensible, enforceable and globally permitted overseas monetary Reporting specifications according to obviously articulated ideas. it is financed through contributions.
international financial Reporting standards
At existing, the IFRS differs from the commonly accredited accounting concepts (GAAP). youngsters, the IFRS may also develop into the international norm. The GAAP additionally differs among a number of jurisdictions. for this reason, the united states GAAP differs from the Canadian GAAP. In different words, there are a number of and distinctive country wide accounting standards used by using accountants internationally.
The fundamental goal of the IFRS is “to maintain steadiness and transparency right through the financial world”. It seeks to give a common language to enable improved transparency and knowing across a lot of jurisdictions.
The IFRS is the adopted normal through many nations on the planet, such as the European Union, India, Hong Kong (2005), Canada (2011), Australia (2005), Russia (2012), Japan (2009), South Africa (2005), Malaysia (2008), Saudi Arabia (2017) and the Philippines. About 120 nations practice the IFRS and about 90 of these have mandated their adoption. more nations are anticipated to transition to IFRS within the coming years.
besides the fact that children, the united states has no longer adopted it due to some considerations raised by its Securities and alternate commission. The IFRS was referred to as the foreign Accounting specifications (IAS). The IAS become tailored from 1973 to 2001.
The primary benefit of the IFRS is that it makes it possible for for extra transparency and, consequently, would motivate extra investments. It also benefits agencies with foreign companies and go-border transactions because it makes “international comparisons” of fiscal statements easy. A single commonplace will deliver for a extra cohesive view of financial statements organized in quite a lot of jurisdictions international. In other phrases, it is going to “boost the pleasant of information”.
The IFRS, although, isn't a collection of rules however somewhat offers for regularly occurring information for the instruction of fiscal statements.
The IFRS has impacted a couple of accounting activities. as an instance, the IFRS “influence the techniques in which the add-ons of a stability sheet are reported”.
background of IFRS
The IFRS originated within the European Union as an try to harmonize the distinct accounting programs throughout Europe. by using 2005 a complete of seven,000 corporations in 25 nations have transitioned to the IFRS specifications. The overseas corporation of Securities Commissions has counseled to its participants the adoption of IFRS requirements in year 2000. It has, in impact, develop into the de facto world accounting language.
Dennis B. Funa is the latest assurance commissioner. He changed into appointed by President Duterte as the new assurance commissioner in December 2016. e mail: [email protected]
Mutares (ISIN: DE000A0SMSH2) wants to deliver its shareholders with even more advantageous transparency and adapts its reporting framework to the community's expanding internationalization.
for this reason, the community has determined to convert its financial reporting to IFRS (foreign economic Reporting necessities) as of the monetary yr 2017. The consolidated fiscal statements for the fiscal 12 months 2017 should be posted on 13 June 2018 and should also include the comparative prior year 2016 based on IFRS.
Mark Friedrich, CFO: 'With the transition to IFRS, Mutares takes under consideration the community's advanced internationalization and gives more transparency and greater comparability to our investors and all recipients of our external financial communications.'
mutares AG published this content material on 17 January 2018 and is solely responsible for the tips contained herein.distributed via Public, unedited and unaltered, on 17 January 2018 07:09:04 UTC.
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team scores: 1, S.F. Roosevelt 321; 2, Yankton 325; 3, R.C. Stevens 330; 4, S.F. O'Gorman 332; 5, Brandon Valley 333; 6, Harrisburg 335; 7, S.F. Lincoln 342; 8, Spearfish 348; 9, Watertown 352; 10, Mitchell 362; eleven, Sturgis 363; 12, Aberdeen crucial 367; 13, Huron 371; 14, Yankton Black 375; 15, Pierre 381; 16, S.F. Washington 383
appropriate 15: 1, Jack Lundin, S.F. Roosevelt seventy four; 2, Michael Frick, Yankton 77; 3, Jackson Faber, Brandon Valley seventy eight; T4, Tyson Kogel, Harrisburg eighty one; T4, Garett Everson, S.F. Roosevelt 81; T4, Jimmie Cunningham, Yankton 81; T7, Blake Dornbusch, S.F. O'Gorman 82; T7, Will Allen, Harrisburg 82; T7, Ryan Nolan, R.C. Stevens eighty two; T7, Ben Daane, R.C. Stevens 82; T7, Ryan Neff, S.F. Lincoln eighty two; T12, Sam Grout, Spearfish 83; T12, Tice McVay, Sturgis eighty three; T12, Brody Olivier, Brandon Valley eighty three; T12, Roland Siverling, S.F. Roosevelt eighty three; T12, Karsten Kern, S.F. Roosevelt 83; T12, Adam Salter, R.C. Stevens eighty three; T12, John young, R.C. Stevens 83; T12, Liam Sarmiento, S.F. O'Gorman eighty three; T12, Simon Hacecky, Yankton 83; T12, Zach Curd, S.F. O'Gorman 83
other FINISHERS: T22, Kevin Kolb, Spearfish 84; T22, Gavin Hatch, Harrisburg 84; T22, Max Honner, S.F. Lincoln eighty four; T22, Gavin Haselhorst, Yankton eighty four; T22, William Sanford, S.F. O'Gorman 84; T27, Phil Enderson, S.F. O'Gorman 85; T27, Kyle Withrow, Yankton Black eighty five; T27, Mason Rozell, Huron 85; T27, Matt Gusso, Brandon Valley 85;
T27, Jonah Swartz, R.C. Stevens 85; T27, Nik Sunde, Watertown eighty five; T33, Ethan Vikander, Aberdeen critical 86; T33, Austin Frick, Yankton 86; 35, Austin Swenson, Brandon Valley 87; T36, Landon Moe, Yankton 88; T36, Trevor Berreth, Harrisburg 88; T36, Ethan Huber, Mitchell 88; T36, Jake Olsen, Watertown 88; T36, Luke Honner, S.F. Lincoln 88;
T36, Nash Stenberg, S.F. Lincoln 88; T42, Max Tupper, Mitchell 89; T42, Alex Westra, S.F. Lincoln 89; T42, Adam Schrader, S.F. Lincoln 89; T42, Jake Whitlock, Watertown 89; T42, Jesse Sacrison, Spearfish 89; T47, Jack Kray, S.F. Washington 90; T47, Landon Roberts, Huron 90; T47, Gavin Hibbert, Watertown ninety; T50, Carter Karst, Pierre ninety one;
T50, Noah Ziegmann, Sturgis ninety one; T50, Sam Gibson, Harrisburg 91; T50, Braydon Jones, Aberdeen valuable ninety one; T50, Emmet Hansen, Brandon Valley 91; T50, Scott Albrecht, Aberdeen valuable ninety one; T56, Kade Clark, Mitchell 92; T56, Jack Eggebraaten, S.F. Roosevelt 92; T56, Tucker Wookey, Watertown 92; T56, Drew Gusso, Spearfish ninety two; T56, Tyler McBurnett, Spearfish ninety two;
T61, Thomas Kropp, Pierre 93; T61, Devin Wolter, Sturgis 93; T61, Nick Bennett, Mitchell ninety three; T61, Payton Phares, R.C. Stevens 93; T61, Sam Mahowald, Watertown 93; T66, Henry Homstad, Yankton Black 94; T66, Jacob Wehde, Huron ninety four; T66, Seth Sturzenbecher, S.F. Roosevelt 94; 69, Owen Holmes, S.F. O'Gorman ninety five; T70, JD Keszler, Sturgis ninety six;
T70, Jerry Kosmatka, Yankton Black ninety six; T70, Max Woods, S.F. Washington ninety six; T70, Jakob Studer, Mitchell 96; T74, Matt Eby, Sturgis 97; T74, Jackson Schroeppel, Harrisburg 97; T74, Max Dailey, Mitchell 97; T77, Brady Christoffels, S.F. Washington 98; T77, Grady Klundt, Pierre 98; T79, Sawyer Lee, Pierre 99; T79, Lake Hamilton, S.F. Washington 99;
T79, Jacob Tobin, Aberdeen important ninety nine; 82, Jake Cunningham, Yankton Black one hundred; T83, Jace Tramp, Yankton Black a hundred and one; T83, Dawson Vellek, Yankton Black one hundred and one; T85, Marty Boetel, Huron 102; T85, Dane Burghduff, Spearfish 102; T87, Garret Winblade, S.F. Washington 103; T87, Tyler Swenson, Pierre 103; T87, Will Smith, Huron 103; 90, Jacob Grau, Aberdeen important 104;
T91, Bradin Standing undergo, Sturgis 106; T91, Matt Anderson, Brandon Valley 106; 93, Nathan Gauer, Huron 108; T94, Tanner Truog, S.F. Washington 109; T94, Zain Baus, Pierre 109
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i 1 QETY r TFn T7 TTX o o o i i i pass over Alice Hill Chooses Mid-can also wedding Date may also 15 has boen chosen by way of leave out Alice Klizabeth Hill, daughter of Mr. and Mr3. Florence Jackson Hill of Broughton street, for her marriage to Allen Shea Dayton of Philadelphia and Pittsburgh, son of Mr. and Mrs. George Shea Dayn of Wissahickon. The wemony will take place that day at 5:30 o'clock in the Shadyside United Prsebyterian Church. Mrs. Charles Gordon Zug, Jr., of Hldge avenue, and leave out Emma Zug of Forbes street, and Mrs. Birney Kennard McMechen of the Schen-ley apartments, are among the many Pittsburphers who will go to big apple to attend the marriage of pass over Margaretta Kdwards Wherry, daughter of Mr. and Mrs. William M. Wherry of ny, and Hugh Treherne-Thomag, son of Mr. and Mrs. Frank Treherne-Thomas of London, England, with a view to take area on Saturday afternoon within the chapel of St. Bartholomew's Church, new york. Andrew Benney of Pittsburgh could be some of the ushers on the wedding. A dinner danoe can be irivn to niirht at Sherry'a with the aid of Mrs. II. k. Urced, aunt of leave out Wherry, and day after today nighttime Mist Barbara Monell Of manhattan and Tuxedo Park, who will bo one of the bridesmaids, will lilvo a dinner at Pierre's, and on Fri- ftnv Tliinuotl Armstrong Will eivf-'. luncheon at Pierre's tor the total ( bridal birthday celebration. On FYiday nighttime, fol- ! corpus tnnsu t auionc . . nuren. i.m-lnvlnr th rnhParsaL Mr. and Mrs. ! avenue. The ultimate man will b Whrrv u. m rivK n. dinner lit the family I bussy membership, at which the visitors, moreover participants of the bridal celebration, will encompass household and friends from London, Wnshin;.t n and Pittsburgh, here for the marriage. pass over Wherry wll liove leave out Jane Quinby of, New Tork for her imtid of honor. The 'other fytendants may be Mrs. Thomas M. Parker of Delio.t. who earlier than her marriage in January become Mis Meiinda Dwyer of long island; Min.i Jane Breed, cousin of the bride-go with, of long island; omit Julse Osborne of long island and inventory-bridge; miss Barbara' MonHt of ny and Tuxedo Park; miss Kath-erine Stebbins of Watertown, N. Y., and miss Margaret Duryee of Kngle-wood. N. J. Thomas II. liobinson will b premiere man for Mr. Treheme-Thomns. Tlie ushers might be Lieut. Miles Reber, U. S. A.; Kenneth Treherne-Thomas, brother of the bride-(rroom; Capt. Eugene A. lieguier, IT. S. A.; Andrew Benney of Pittsburgh, Bruce Buttfi'ild and liobert M. Po-liam. j The ceremony, which might be at 5 o'clock, can be followed by way of a reception at Sherry's. Mr. Treherne-Thomas and his bride will sail the following day on the Samaria from j Boston for Liverpool. Following their ; will are living at Langland Bay, Chelsea. among the many guests at the wedmns could be renresetativH of the mili tary and poeial circles in Washington. . omit Wherry was graduated from Miaa hall's school in Pittsburgh. She ; kvas nreaented to society in Washin- ton at a reception given l y her unci ?. Brig. Gen. John I Hincs, chief of fitaff of the united states military,' and Mrs. Hines. She is a granddaughtei of (icn. William M. Wherry of Civil war and Spanish battle reputation. Her father is a noted attorney and writer. Her mother is a daughter of the late Mr. and Mrs. Charles H?nry ZOff of Pittsburgh. via her mother miss Wherry is a descendant of Gov, Bradford of Massachusetts. The bridegroom-decide on, accompanied "by his fogeys, and his brother. Kenneth Treherne-Thomas. arrived in long island last week on the Aqul-tanla. one hundred covers had been laid at he supper dance which Mr. and Mrs. J. Frederic Byers of Sewickley and Jionna Marino del duchl Torlonia gnvo closing week within the Tea Cottage, Aiken, 8. C. Eben M. Byers of Pittsburgh and KewickJey, who became also at Aiken, left Saturday for ny. , A. marriage ceremony of activity to many n this city took place Saturday at four o'clock in the Washington Memoilal Chapel among the hills of Valley Forge, Pa., when Misn Lilliam li' lie Mowrer of Philadelphia grew to become the bride of Harold Thompson Ircntz l. formerly f this city and now of hi-cngo. Mrs. Prentzel is the daughter of Mr. and Mrs. George H. Mowrcr-f South Hobson boulevard. Phila-' delphie. ' Mr. PrentKel, the son of Mr. and Mrs. Henry B. Prentzel, "Stoiic-hurst " Ciper Iarby. I "a., made ins domestic) during this metropolis for a few yeuis after his commencement from the university of Pennsylvania. he is now taking graduate work at Northwestern college. After June 1 Mr. and Mrs. Prentxcl will make their temporary domestic In Edgewater, Chicago. Boyle-Ruffing. The marriajfc of miss f'atherin-j Moyle, daughter of Mr. and Mrs. J. li. Boyle of Montzuma highway, Kajt end, and Liwrenre Huffing of J1 i.s-souri avenuf, Kast conclusion, will take "'is morning at 9 o'clock in Charles Huffing, the bridegroom's brother, and the bridesmaid will be Mildred Boyle, a sister of the bride. a marriage breakfast will complement the ceremony. A dinner might be given in the evening in the homo of the bride's fogeys. Return to faculty. miss Marie McBrido, daughter of Mr. and Mrs. William AIcHrid of furnish street, Sewickley, and hor guests. omit Luisa Phelps of Caracas, Venezuela, and omit Jessica Holtoa of Bethlehem, students at Ogont:'.. who spent their spring holiday in Sewickley Valley, left thi3 week for Philadelphia. miss McBride entertained the participants of the school and faculty set at an off-the-cuff danct? and bridge Saturday evening in honor of her friends. To Have can also marriage ceremony. pass over Hilda Adelaide Iautensiag;-r, daughter of Mr. and Mrs. Louis Lau-tenslager of South Linwood avenue, Crafton, whose engagement to Karl George Roesler of the East conclusion, son of Mr. ani-ilrs. Charles J. ltoesler, was announced these days, has chosen may also 5 because the date of her marriage. The ceremony may be performed hat day in the domestic of the prospective brile 3 I'rnta Mattin-Barnett. the wedding is introduced of leave out Jessie Martin, daughter of Mr. and Mrs. Hugh Martin, of Jrwin avenuo. North side, and Garland C. Barrett of Petersburg, Va., which took location Saturday, April 3, at eight:30 .o'clock within the Martin domestic, the Bev. J. ok. Stewart, officiating. pass over Edith Martin turned into her sister' maid of honor and Thomas Perkinson of the North aspect changed into ultimate man. Dravosburg Engagement. At a dinner given with the aid of Mr. and Mrs. Scott W. Piper of Dravosburg, Friday evening, announcement was maJ: of the engagement of their daughter. miss Kathryn Claire Piper, and Alan Lelloy Bidge of Canton. O. Mr. Hldge is a former resident of M?-Keesport. No date has been announced for the marriage. Return From Miami. Pennsylvania guts on the Antilla lodge, Miami, Flo., who have again to their homes are Mrs. Martha E. Moody of Clinton, Mrs. M. L. Hutchinson of Clarion and E. J I. Wolfe of Pittsburgh. on the Everglades inn are F. Frazer and F. F. Allen of Pittsburgh, and omit Alma Pendheon of Crafton. North aspect woman Weds. the wedding is introduced of .leave out Mary M. Cngcrman. daughter of Mr. and Mrs. It. L'ngerman of the North side and Benjamin L. Andrews, additionally of the North facet, ffliich took region April 10 in St.1 Paul's Lutheran Church at 4 o'clock with the Bev, J. Loehr officiating. C. Honor Bride-pick. Mis.s Gertrude Allott of Reoner-dale became hostess at a bridge luncheon In her home Saturday in honor of omit Margaret I .ad ley of Renncrs-dale, whose marriage to Carl- 7. Kelly of Cordova road will t tk : area quickly. proceeds women' dinner girls' previous and and silk Mrs. daffodils continue to be York, of and Fifth opened earlier than summer, to condominium, and Crafton. Mrs. Pauline Gamma Pittsburgh Delta at
14 Apr 1926, Wed,
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