Index

A

Absorption (full) costing, 203

Accelerated depreciation, 270

Accounting and reporting models, 2

Accounting changes, 722

Accounting policy, 723, 725

Adoption of IAS 8, 726

Allowed alternative treatment, 726

Amortization method, 733

Benchmark treatment, 726

Change in accounting estimate, 723, 734

Change in accounting principle, 723

Comparability, 723, 724

Consistency, 723, 724

Cumulative effect, 723, 726

Definitions of, 723

Error correction, 735

Fundamental errors, 724, 735

IAS 8, 9, 40, 50, 722

Interim periods, 706

Made for tax purposes, 585

Reporting, 725

Retrospective, 725

Accounting consolidation, 415

Accounting principles

Differences in, 37

Accounting profit, 567

Accounting standards

Need for, 2

Setting, 3

Accounts payable, 477

Accounts receivable, 81, 151

Accrued benefit obligation, 618, 630

Accrued benefit valuation methods, 618

Accrued liabilities, 478

Accrued pension cost, 618

Accrued postretirement benefit obligation, 618

Accumulated depreciation, 82

Acquisitions, 138, 415

Accounting for, 428

Allocation of cost of, 433

Characteristics, 427

Contingent consideration, 440

Date of, 415

Determining fair values, 431

Disclosures, 469

Goodwill, 435

Impairment of, 436

Minority interest, 433

Negative goodwill, 438

Purchase price determination, 429

Recording assets and liabilities, 431

Reverse acquisitions, 428

Step acquisitions, 430

Subsequent adjustment to assets and liabilities, 432

Active market, 800

Actuarial gains and losses, 633

Actuarial present value, 618, 793

Actuarial valuation, 618

Additional asset stipulation, 242

Additional paid-in capital, 648, 657, 663

Agency liabilities, 478

Aging accounts, 152, 157

Agriculture, 799

Agricultural land, 800, 809

Agricultural produce, 800, 807

Background, 800

Biological assets, 800

Recognition of changes in, 805

Definitions, 800, 802

Determining fair value, 804

Disclosures, 808

Fair value accounting, 803

Financial statement presentation, 807

Governmental grants, 809

Intangible assets, 809

Allocated shares, 657

Allowed alternative status, 9

Amortization, 263, 307, 499, 618

Change in method, 733

Intangibles, 83, 322

Interim reporting, 703

Annuity fund depreciation, 271

Antidilution, 677, 686

Appropriated retained earnings, 86, 657

Assets, 75

Biological, 800

Classification, 80

Current, 74, 80

Cash and cash equivalents, 81

Inventories, 82

Prepaid expenses, 82

Receivables, 81

Trading investments, 81

Noncurrent, 82

Held-to-maturity investments, 82, 332

Intangible assets, 83

Other assets, 83

Property, plant, and equipment, 82

Assets and liabilities

Offsetting of, 85, 477

Assignment of receivables, 152, 159

Associate, 331

Attribution, 618

Authorization date, 474, 493

Available-for-sale financial assets, 152, 331

Impairment of, 179

Remeasurement of, 179

Transfers among portfolios, 180, 341