Index_F

F

Face value, 500

Factoring accounts receivable, 152, 159

Fair value, 104, 152, 172, 234, 263, 275, 308, 331, 405, 415, 520, 619, 741, 800, 821

Disclosure of, 191

Fair value accounting, 803, 821

Fair value hedges, 182, 184, 354

Fairness exception under IAS 1, 88

Final-pay plan, 619

Finance lease, 520, 523

Disclosures, 543. 544

Financial asset, 152, 162, 194

Held for trading, 153

Financial flexibility, 74

Financial guarantees, 191, 194

Financial instruments, 153

Accounting for, 161

Collateral held, 177

Compound instruments, 164, 596, 650

Sales of investments in, 346

Tax effects of, 596

Credit risk, 186, 189

Concentration of, 191

Derecognition, 169

Disclosures, 191, 194

Distinguishing liabilities from equity, 163

Hedges, 153, 182

Cash flow hedges, 182, 184

Effectiveness of, 153, 185

Fair value hedges, 182, 184

Net investment in foreign entity, 182, 185

IAS 32, 40, 44, 48, 53, 59, 151, 163

IAS 39, 41, 45, 50, 55, 60, 167, 194

Impairment of investments, 179, 181

Initial measurement, 497

Interest-rate risk, 186

Investments in debt securities, 179

Off-balance-sheet risk, 190

Offsetting financial assets and liabilities, 166

Presentation issues, 163

Reclassifications, 178

Recognition and measurement, 167, 168

Derecognition, 169

Initial recognition, 175

Remeasurement, 176, 179, 182, 497

Reporting interest, dividends, losses and gains, 166

Residual value method, 165

Risk considerations, 186

Trade date vs. settlement date, 176

Transfers between investment categories, 180

Financial liability, 153, 154, 163, 497

Financing activities, 125, 129, 131

Finished goods, 203, 204

Firm commitment, 153

First-in, first-out (FIFO), 204, 211

Fixed options, 658

Fixed-price contract, 244, 249

Flat-benefit formula (plan), 619

Floor, 204, 225

Footnotes, 87

Foreign currency, 740, 741

Derivatives, 762

Devaluations, 756

Financial statements, 741

IAS 21, 11, 40, 53, 57, 741

Transactions, 742, 754

Hedging, 761

Translation, 743, 754

Interim reporting, 705

Foreign entity, 741

Hedging, 760

Net investment in, 742, 760

Foreign exchange contracts, 190

Foreign operations, 742

Classification of, 742, 748

Integral, 743

Not integral, 747

Reporting dates, 747

Translation, 743, 745, 747

Forward exchange contracts, 190

Framework for the Preparation and Presentation of Financial Statements, 6, 72, 99

Free alongside (FAS), 206

Free on board (FOB), 206

Full (absorption) costing, 203

Full disclosure, 3

Functional currency, 742

Functional pricing, 832

Fund, 620

Fundamental error, 724, 735

Funding, 620, 793

Funding risk, 187

Funds flow statement, 124