Index_R

R

Raw materials, 202, 205

Realization concept, 101

Realized gain (loss), 154, 822

Receivables, 81, 156

Assignment, 159

Bad debts, 157

Aging method, 157

Percentage-of-sales method, 157

Factoring, 159

Notes, 156

Pledging, 158

Transfers with recourse, 160

Recognition, 102

Criteria, 103, 237

Expenses, 104

Financial instruments, 167, 168, 169, 175

Gains, 106

Government grants, 846

Income, 103

Intangible assets, 310

Interim reporting, 699

Investment property, 404

Losses, 106

Revenue, 104, 233

Reconciliation, 12, 43

Reconciliation method, 125

Recourse, 154, 160

Recoverable amount, 264, 308, 823

Redeemable preference shares, 128

Redemption price, 678

Related parties, 765

Definitions, 766

Disclosures, 38, 89, 765, 766, 771

Exclusions, 768

Exemptions, 769

Financial institutions, 788

Financial statements, 771

IAS 24, 40, 47, 765, 768

Leasing transactions, 522

Pricing methods, 770

Significant influence, 766, 769

Transactions, 765, 766

Relative market value approach, 512

Relevance, 103

Reliability, 103

Remeasurement, 176, 179, 182, 497

Remote loss, 475, 491

Repayment of government grants, 851

Replacement cost, 205, 224, 276, 823, 830

Replacement depreciation method, 272

Replicatable earnings, 821

Reportable segment, 709, 713

Reporting currency, 742, 763

Reporting enterprise, 742

Reproduction cost, 276, 823

Repurchase agreement, 154

Resale price method, 770

Research and development costs, 67, 308

Accounting for, 314

Amortization, 322

Disclosures, 327

IAS 9, 10

Impairment, 323

Residual allocation method, 511

Residual value, 264, 273, 279, 308, 323

Residual value acquisition, 522, 559

Residual value approach, 165

Restatement, comparative financial, 724

Restructurings of debt, 475

Retail method, 205, 226

Retained earnings, 86, 649, 659, 664

Retirement benefit plans, 621, 793

Defined benefit plans, 793, 795

Defined contribution plans, 793, 794

Disclosures, 797

IAS 19, 10, 44, 47, 52, 617

IAS 26, 40, 794

Retirement depreciation method, 272

Retroactive benefits, 621

Returnable deposits, 477

Revaluation of assets, 67, 274, 320

Applied to all assets in class, 277

Deferred tax effects, 279

Effect on income, 277

Exchange of assets, 279

Fair value, 275

Replacement cost, 276

Reproduction cost, 276

Residual value, 279

Revenue, 234, 709

Measurement of, 236

Revenue recognition, 102, 233

Construction contracts, 242

Criteria, 103, 237

Disclosures, 240

Exchanges, 236

IAS 18, 10, 40, 233

Interest, royalties, and dividends, 240

Rendering of services, 239

Sale of goods, 237

Reverse acquisitions, 428

Right of first refusal, 172

Risk

Cash flow risk, 187

Credit risk, 186, 189, 190

Currency risk, 186

Funding risk, 187

Interest-rate risk, 186, 187

Liquidity risk, 187

Market risk, 186

Off-balance-sheet risk, 190

Price risk, 186

Risk of accounting loss, 154