Absorption (full) costing, 203
Accelerated depreciation, 270
Accounting and reporting models, 2
Accounting changes, 722
Accounting policy, 723, 725
Adoption of IAS 8, 726
Allowed alternative treatment, 726
Amortization method, 733
Benchmark treatment, 726
Change in accounting estimate, 723, 734
Change in accounting principle, 723
Comparability, 723, 724
Consistency, 723, 724
Cumulative effect, 723, 726
Definitions of, 723
Error correction, 735
Fundamental errors, 724, 735
IAS 8, 9, 40, 50, 722
Interim periods, 706
Made for tax purposes, 585
Reporting, 725
Retrospective, 725
Accounting consolidation, 415
Accounting principles
Differences in, 37
Accounting profit, 567
Accounting standards
Need for, 2
Setting, 3
Accounts payable, 477
Accounts receivable, 81, 151
Accrued benefit obligation, 618, 630
Accrued benefit valuation methods, 618
Accrued liabilities, 478
Accrued pension cost, 618
Accrued postretirement benefit obligation, 618
Accumulated depreciation, 82
Acquisitions, 138, 415
Accounting for, 428
Allocation of cost of, 433
Characteristics, 427
Contingent consideration, 440
Date of, 415
Determining fair values, 431
Disclosures, 469
Goodwill, 435
Impairment of, 436
Minority interest, 433
Negative goodwill, 438
Purchase price determination, 429
Recording assets and liabilities, 431
Reverse acquisitions, 428
Step acquisitions, 430
Subsequent adjustment to assets and liabilities, 432
Active market, 800
Actuarial gains and losses, 633
Actuarial present value, 618, 793
Actuarial valuation, 618
Additional asset stipulation, 242
Additional paid-in capital, 648, 657, 663
Agency liabilities, 478
Aging accounts, 152, 157
Agriculture, 799
Agricultural land, 800, 809
Agricultural produce, 800, 807
Background, 800
Biological assets, 800
Recognition of changes in, 805
Definitions, 800, 802
Determining fair value, 804
Disclosures, 808
Fair value accounting, 803
Financial statement presentation, 807
Governmental grants, 809
Intangible assets, 809
Allocated shares, 657
Allowed alternative status, 9
Amortization, 263, 307, 499, 618
Change in method, 733
Intangibles, 83, 322
Interim reporting, 703
Annuity fund depreciation, 271
Antidilution, 677, 686
Appropriated retained earnings, 86, 657
Assets, 75
Biological, 800
Classification, 80
Current, 74, 80
Cash and cash equivalents, 81
Inventories, 82
Prepaid expenses, 82
Receivables, 81
Trading investments, 81
Noncurrent, 82
Held-to-maturity investments, 82, 332
Intangible assets, 83
Other assets, 83
Property, plant, and equipment, 82
Assets and liabilities
Offsetting of, 85, 477
Assignment of receivables, 152, 159
Associate, 331
Attribution, 618
Authorization date, 474, 493
Available-for-sale financial assets, 152, 331
Impairment of, 179
Remeasurement of, 179
Transfers among portfolios, 180, 341