Index_E

E

Earnings per share, 676

Antidilution, 677, 686

Basic earnings per share, 678

Common stock equivalents, 677

Complex capital structure, 683

Contingent issuances, 677, 683

Definitions of terms, 677

Diluted earnings per share, 678

Disclosure requirements, 688

If-converted method, 678, 684

Loss per share, 688

Ordinary shares, 678, 683

Simple capital structure, 679

Computational guidelines, 679, 682

Denominator, 679

Numerator, 679

Treasury stock method, 678, 684, 687

Weighted-average computation, 681

Economic life of leased property, 520

Economic value, 821, 829

Effective interest method, 152, 500, 504

Effective rate, 500

Embedded derivatives, 352

Employee benefits, 616, 619

Other long-term, 620, 625, 640

Short-term, 622, 625, 639

Equity, 76

Equity compensation benefits, 619, 625, 641

Equity compensation plans, 619

Equity instrument, 152

Equity investment, 128, 333

Equity method accounting, 331, 380, 593

Complications, 381

Differential, 384

Disclosures, 394

Examples, 382, 383, 384, 386

Expanded equity method, 379

IAS 28, 40, 48, 53, 58, 387

Impairments, 394

Intercompany transactions, 388

Investee capital transactions, 393

Other than temporary impairment, 394

Partial sale, 390

Proportionate consolidation, 380

When required, 381

Error correction, 724, 735

ESOP, 658, 673

Estimated annual effective tax rate, 691

Estimated costs to complete, 244, 248

Estimated liability, 474, 482

European Union (EU), 14

Events after balance sheet date, 474

Adjusting, 474, 494

Authorization date, 474, 493

Disclosures, 496

Dividends, 496

Examples of, 91, 494

Going concern, 496

Nonadjusting, 475, 494

Reporting of, 493

Exchange, 263, 314

Exchange difference, 741, 747, 750, 756

Exchange rate, 741

Executory costs, 520

Exercise price, 678

Exit value, 821

Expanded equity method, 379

Expected long-term rate of return on plan assets, 619

Expected postretirement benefit obligation, 619

Expected return on plan assets, 619, 631

Expenses, 99, 104, 114

Experience adjustments, 619

Ex-ship, 206

Extinguishments of debt, 506

Extractive industries, 810

Key issues, 811

Steering committee's views, 812

Extraordinary items, 101, 119, 708

Cash flows and, 137

Example of presentation, 119

IAS 8, 9, 40

Interim periods, 610