Index_B

B

Back charges, 243, 249

Bad debts expense, 157

Aging method, 157

Percentage-of-sales method, 157

Balance sheet, 72

Classification, 74, 475

Of assets, 80

Of liabilities, 83

Of partners' capital, 86

Of stockholders' equity, 85

Disclosures, 87

Elements of, 75

Example of, 93

Form of, 79

Format, 93

General concepts, 78

History, 72

Relationship to income statement, 87

Bank borrowings, 128

Bankruptcy, 674

Banks, 775

Accounting policies, 776, 916

Assets pledged as security, 789

Cash flow statements, 781

Commitments, 777

Concentration of assets, liabilities, and off-balance-sheet items, 786, 925

Contingent obligations, 783

Disclosure requirements, 778, 783, 788

Financial statements, 778

Interest in suspense, 788

Loan losses, 777, 787

Maturities of assets and liabilities, 785, 926

Related-party transactions, 788, 923

Risks, 788

Statutory reserves, 778, 919

Trading investments, 777

Trust activities, 789

Bargain purchase option (BPO), 520

Barter transactions, 241

Base stock, 203, 230

Basel Committee, 18

Basic earnings per share, 677, 686

Benchmark status, 9

Billings on long-term contracts, 243

Biological assets, 800

Bearer, 800

Consumable, 800

Group of, 800

Immature, 800

Mature, 800

Recognition of changes in, 805

Biological transformation, 800

Black-Scholes option pricing model, 165

Bond, 499, 501

Bond issue costs, 499

Bonds outstanding method, 500

Bonus payments, 489

Book value approach, 500

Book value stock plans, 671

Boot, 263

Borrowing costs, 68

Business combinations, 413, 415

Acquisition, 415, 427

Combined financial statements, 465

Consolidated financial statements, 446

Contingent consideration, 440

Disclosures, 469

Goodwill, 414, 415, 436

IAS 22, 11, 40, 44, 58, 414

Leveraged buyouts, 467

Minority interest, 433, 449

Negative goodwill, 438

Pension considerations, 637

Purchase

Acquisition date, 590

After acquisition date, 591

Tax effects, 589

Uniting of interests (pooling), 417, 593

Detailed example, 422

Business investments

Tax allocation, 593

Tax effects from investee, 595

Tax effects from subsidiaries, 595

Business segment, 708

Buy-sell agreements, 164

By-products, 203, 209