Call price, 677
Callable bond, 500
Callable stock, 657
Capital lease, 523
Capital stock, 660
Capitalization of borrowing costs, 298
Career-average-pay formula (plan), 618
Carrying amount (value), 152, 263, 307, 500
Cash, 81, 125, 152, 154
Components of, 128
Cash equivalents, 81, 125, 152
Components of, 128
Cash flow hedges, 182, 184, 357
Cash flow risk, 187
Cash flow statement, 124
Acquisitions and disposals of subsidiaries and other business units, 138
Benefits of, 125
Cash and cash equivalents, 128
Classification, 129
Financing, 129, 130, 131
Investing, 129, 130, 131
Operating, 129, 130, 131
Consolidated entities, 148
Direct vs. indirect, 132
Disclosures, 138
Examples, 131, 139, 142
Exclude noncash transactions, 128
Exemption from presentation, 136
Extraordinary items, 137
Financial institutions
Net reporting by, 137, 781
Foreign currency cash flows, 136
Futures, forward contracts, options and swaps, reporting, 137
Gross vs. net basis, 135
History, 124
Operating activities, 132
Reconciliation of cash and cash equivalents, 137
Cash generating units, 263, 285, 308
Ceiling, 204, 225
Change orders, 243, 258
Claims, 243, 259
Cliff vesting, 657
Closing rate, 741
Collateral, 500
Combination, 415
Combination plans, 657
Combined financial statements, 415, 465
Under common control, 465
Combining (grouping) contracts, 243, 255
Commitment to extend credit, 191
Committed-to-be-released shares, 657
Common costs, 708
Common dollar reporting, 820
Common stock, 677
Common stock equivalent, 677
Comparability of financial statements, 6, 723, 724
Comparability/improvement project, 9
IAS 2, 9
IAS 8,9
IAS 9, 10
IAS 11, 10
IAS 16, 10
IAS 18, 10
IAS 19, 10
IAS 21, 11
IAS 22, 11
IAS 23, 11
Comparable uncontrolled price method, 770
Comparative statements, 90
Hyperinflation, 840
Interim, 697
Restatement of, 724
Segment reporting, 713
Compensated absences, 489
Compensating balances, 155
Compensatory stock option plans, 657
Complex capital structure, 683
Compound assets, 270
Compound instruments, 650
Accounting for, 511
Relative market values, 512
Residual allocation method, 511
Tax effects of, 596
Comprehensive income, 99
Concentration of credit risk, 191
Consignments, 204, 206
Consistency, 74, 698, 723
Consolidated entities
Statement of cash flows, 148
Consolidated financial information, 708
Consolidated financial statements, 414, 415, 446
Changes in majority interest, 464
Consistency of accounting policies, 448
Disclosures, 469
Example of consolidated workpaper, 448
Fiscal periods of parent and subsidiary, 448
Intercompany transactions, 447
Interim reporting, 698
Minority interests, 449
Requirements for, 446
Consolidation, 415
Constant dollar accounting, 820
Construction contracts, 243
Accounting for, 38, 244
Change in estimate, 256
Change orders, 258
Claims, 259
Combining and segmenting contracts, 255
Completed-contract, 253
Contract costs, 246
Types of, 248
Back charges, 249
Costs incurred to date, 248
Estimated costs to complete, 248
Precontract costs, 248
Subcontractor costs, 249
Contract options, 259
Contractual stipulation for additional asset, 256
Cost-plus contracts, 250
Disclosures, 256
Financial statement presentation, 253, 257
Fixed-price, 249
IAS 11, 10, 40, 242
Joint ventures, 258
Outcome of contract not estimated reliably, 251
Percentage-of-completion, 244, 245
Recognition, 250, 254
Shared contracts, 258
Stage of completion, 251
Uncertainties, costs not recoverable due to, 251
Construction-in-progress (CIP), 243
Constructive obligation, 474
Constructive retirement method, 657, 667
Consumable biological assets, 800
Contingencies, 91, 474, 490
Banking institutions, 783
Disclosures, 493
Examples of, 92
Likelihood of occurrence, 491
Litigation, 491
Remote, 491
Contingent consideration, 440
Contingent issuance, 677, 683
Contingent rentals, 520
Contract
Costs, 243, 246
Disclosures, 92
Onerous, 475, 488
Options, 259
Revenue, 243
Contributed capital, 657
Contributory plan, 618
Control, 152, 331, 415, 766
Conversion, 741
Conversion cost, 209
Conversion price, 677
Conversion price index, 217
Conversion rate, 678
Conversion value, 678
Convertible debt, 500, 510
Induced conversions, 514
Convertible stock, 657
Convexity, 188
Corporate assets, 263, 286, 308, 708
Cost, 208, 263, 308
Cost insurance, and freight (CIF), 206
Cost method, 331, 593, 658, 667
Cost of goods sold, 113
Costing pools, 215
Cost-plus contract, 243, 249
Cost-plus method, 770
Cost-to-cost method, 243
Covenant, 500
Credit commitment, 191, 193
Credit risk, 152, 186, 189
Concentrations, 191
Cumulative effect, 723, 726
Cumulative stock, 658
Currency risk, 186
Current assets, 74, 80, 152
Current cost accounting, 820, 832, 835, 836
Current investment, 331
Current liabilities, 74, 83, 474, 475
Classified balance sheets, 475
Nature of, 476
Types, 477
Amount and payee known, 477
Contingency, 490
Payee known but not estimated, 481
Payee unknown and amount may be estimated, 489
Current noncurrent method, 746
Current rate method, 746
Example of, 748
Current service cost, 618, 629
Current value reporting, 829
Curtailment, 619, 635