WILEY IAS 2003: Interpretation and Application of International Accounting Standards - page 124


Index

D

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