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