Date of acquisition, 415
Debenture, 500
Debt
Convertible, 500, 510
Extinguishments, 506
Induced conversions, 514
Issued with warrants, 515
Long-term, 480, 500, 501
Restructurings, 501
Secured, 500
Short-term, 479
Debt extinguishment, 506
Debt securities, 81
Accounting for, 179, 333
Determining cost, 333
Transfers of, 180
Decommissioning costs, 486
Defeasance, 500, 509
Deferred tax asset, 567
Measurement of, 575
Recognition of, 577
Tax law changes, 583
Deferred tax expense, 567
Measurement of, 570
Deferred tax liability, 567
Measurement of, 575
Tax law changes, 583
Deferred taxes
Classification of, 601
Deficit, 658
Defined benefit plan, 619, 629, 793, 795
Defined contribution plan, 619, 628, 793, 794
Depletion, 294
Depreciable amount, 263, 308
Depreciation, 263, 268, 308
Accelerated methods, 270
Annuity fund method, 271
Choice of method, 273
Diminishing balance, 270
Group (composite) method, 272
Interim reporting, 703
Leased assets, 528
Methods based on physical use, 272
Methods based on time, 270
Partial-year, 271
Present value methods, 271
Replacement method, 272
Residual value, 273
Retirement method, 272
Sinking fund method, 271
Straight-line, 270
Sum-of-the-units method, 272
Sum-of-the-years' digits, 270
Tax methods, 274
Units of production method, 272
Useful lives, 274
Derecognize, 152, 169, 331
Derivative, 152, 331, 348
Foreign currency transactions, 762
Development stage enterprise, 120
Differential, 331, 384
Diluted earnings per share, 678, 686
Dilution, 678
Diminishing balance depreciation, 270
Direct (variable) costing, 204, 210
Direct financing leases, 526, 537, 543
Direct method, 125, 132, 135, 140
Direct pricing, 832
Disclosures, 12, 40, 87, 853
Accounting changes, 855
Accounting estimate, 856
Accounting policies, 88, 855, 890
Agriculture, 808
Balance sheet, 87, 859
Banks, 778, 783, 788, 892
Basis of reporting, 854
Borrowing costs, 303
Business combinations and consolidations, 469, 883
Cash flow statement, 138, 886
Comparative statements, 90, 858
Compliance with international accounting standards, 855
Construction contracts, 256, 881
Contingencies and commitments, 91, 493, 857
Contracts and negotiations, 92
Cross-references, 88
Current/noncurrent distinction, 858
Deferred tax liabilities and assets, 601, 869
Discontinued operations, 877
Dividends per share, 885
Earnings per share, 688, 884
Employee benefits, 870, 871
Events after the balance sheet date, 90, 496, 857
Extraordinary items, 877
Fairness exception, 88
Financial institutions, 892
Financial instruments, 191, 865
Footnotes, 87, 889
Foreign currency, 757
Foreign currency translation, 881
Going concern, 858
Government grants, 852
Hyperinflation, 840
Impairments, 291, 885
Income statements, 875
Income taxes, 602, 876
Inflation, 836
Intangible assets, 327, 861
Interim financial statements, 695, 697, 891
Inventories, 232, 859
Investments, 347, 394, 409, 875
Long-term, 862
Joint ventures, 402
Leases
Lessee's accounting, 543, 872
Lessor's accounting, 544, 873
Long-term assets, 295, 862
Notes to the financial statements, 889
Parenthical explanations, 87
Pension, 637
Postretirement benefits other than pensions, 870
Property, plant, and equipment, 295, 860
Provisions, 485, 869
Related party, 38, 89, 766, 767, 771, 788, 856
Retirement benefits, 797, 870
Segment data, 39, 714, 716, 878
Statement of changes in equity, 888
Statement of recognized gains and losses, 889
Stockholders' equity, 645, 648, 874
Subsequent events, 90, 857
Supporting schedules, 87
Uncertainties, 858
Valuation accounts, 88
Discontinued operations, 100, 115, 708
Interim periods, 612
Discount, 500
Discrete view, 691
Disposals of assets
Accounting for, 292
Costs of, 263
Foreign entities, 748
Held-to-maturity investments, 335
Intangible assets, 324
Investment property, 409
Dissimilar assets, 296
Distributable (replicatable earnings), 821
Dividend in kind, 468
Dividends, 664
After balance sheet date, 496
Income tax consequences, 588
Dividends payable, 477
Dollar-value LIFO, 204, 215
Donated capital, 663
Double-extension, 204, 217
Dry-docking costs, 487
Dual presentation, 678