Index_P

P

Par value method, 659, 667

Parent, 416

Parenthical explanations, 87

Partial year depreciation, 271

Participating stock, 659

Partners' capital, 86

Past service cost, 620, 634

Pay-as-you-go, 620, 626

Penalty, 522

Pensions

Basic principles, 624

Business combinations, 637

Definitions of, 618

Disclosures, 637

Employer's liabilities and assets, 636

Evolution of international standards, 624

IAS 19, 10, 40, 44, 47, 52, 616, 624, 637

Importance of, 622

Multiple plans, 637

Objectives of, 622

Balance sheet objectives, 623

Income sheet objectives, 623

Periodic pension cost, 628

Actuarial gains and losses, 633

Curtailments or settlements. 635

Postretirement benefits, 626, 639

Termination benefits, 622, 640

Percentage-of-completion method, 244, 245

Changes in estimate, 256

Contract costs, 243, 246

Determining stage, 251

Example of, 252

Expected contract losses, 254

Percentage-of-sales method, 154, 157

Performance-based options, 659

Periodic inventory system, 205, 208

Permanent differences, 568

Perpetual inventory system, 205, 208

Petty cash, 156

Phantom stock plan, 659

Plan amendment, 620

Plan assets, 620

Return on, 621, 631

Pledging accounts receivable, 154, 158

Pooling-of-interests method, 416

Possible loss, 475

Postdated checks (PDC), 128

Postretirement benefits, 621, 639

Precontract costs, 244, 248

Preferred stock, 660

Convertible, 657, 670

Mandatory redemption, 671

Premiums, 490, 500

Prepaid expenses, 82

Prepaid pension cost, 621

Present value depreciation method, 271

Price level accounting, 822, 826

Price risk, 186

Principal, 500

Prior service cost, 621

Pro forma information, 724

Probable loss, 475

Product financing arrangement, 205, 207

Product warranties, 490

Profit center, 244

Projected benefit obligation, 621

Projected benefit valuation methods, 621

Property dividends, 665

Property plant, and equipment, 82, 261

Capitalization of borrowing costs, 298

Depletion, 294

Depreciation, 268

Disclosures, 291, 295, 303

Dispositions, 292

Extraordinary repairs, 267

IAS 16, 10, 40, 47, 51, 57

IAS 36, 40, 44, 50, 280

Impairments, 280

Initial measurement, 264

Nonmonetary exchanges, 296

Replacement cost, 276

Reproduction cost, 276

Residual value, 273

Retirements, 292

Revaluation, 37, 274

Adjustments taken into income, 277

Assets applied to all in class, 277

Deferred tax effects, 279

Estimates, revisions to, 279

Exchanges, 279

Fair value, 275

Self-constructed, 266

Subsequent costs, 267

Useful lives, 274

Property taxes payable, 488

Proportionate consolidation, 380

Provisions, 475, 481

Disclosures, 486

Examples, 486

Purchase commitments, 205, 231

Purchase method, 416

Purchased preacquisition earnings, 416, 464

Purchasing power gains/losses, 822, 835

Push-down accounting, 469

Put option

Given to transferee, 172

Put warrant, 672