Index_S

S

Sale-leasebacks, 522, 541

Involving real estate, 547

Sales-type leases, 526, 533

Scrip dividends, 666

Seasonality, 691, 701

Secured debt, 500

Securities and Exchange Commission (SEC), 4

Concepts release, 33

Securitization, 154

Segment, 101

Segment assets, 709

Segment expense, 709

Segment reporting, 707

Business segments, 708, 712

Comparative financial statements, 713

Comprehensive example, 718

Definitions of, 708, 717

Disclosures, 39, 714, 716

Geographical segments, 709, 712

IAS 14, 46, 51, 57, 707, 710

Industry segment, 709, 712

Reportable segments, 709, 713

Reporting, 713

Primary, 715

Secondary, 716

Segment revenue, 709

Segmenting contracts, 244, 255

Self-constructed assets, 266

Senior security, 678

Serial bond, 500

Service, 621

Settlement, 622, 635

Settlement date accounting, 176

Share capital, 85, 645

Shared contracts, 258

Short sale obligations, 489

Short-term debt to be refinanced, 479

Short-term employee benefits, 622, 625, 639

Short-term investments, 154

Significant influence, 332, 766, 769

Similar assets, 297

Similar productive assets, 264

Simple capital structure, 679

Sinking fund depreciation method, 271

Software costs, 316, 325

Special-purpose entity (SPE)

Transfers to, 171

Specialized industries, 775

Specific identification, 205, 210

Spin-offs, 468

Spot rate, 742

Stage of completion, 244, 251

Standard costs, 205, 230

Standing Interpretations Committee (SIC), 18

SIC 1, 41

SIC 2, 41

SIC 3, 41

SIC 5, 41

SIC 6, 41

SIC 7, 41

SIC 8, 41

SIC 9, 41

SIC 10, 41

SIC 11, 41, 756

SIC 12, 41

SIC 13, 41

SIC 14, 41

SIC 15, 41

SIC 16, 41

SIC 17, 41

SIC 18, 41

SIC 19, 41

SIC 20, 41

SIC 21, 41

SIC 22, 41

SIC 23, 41

SIC 24, 41

SIC 25, 41

Stated rate, 500

Statement of changes in equity, 100, 106, 108

Statement of recognized gains and losses, 100, 106, 108

Statutory deposits, 129

Step acquisitions, 430

Stock appreciation rights, 670

Stock based compensation, 659

Stock dividends, 666

Stock options, 659, 669

Stock rights, 659

Stock subscriptions, 662

Stock warrants

Debt issued with, 515, 516

Stockholders' equity, 85, 644

Additional paid-in capital, 663

Bankruptcy and reorganization, 674

Book value stock plans, 671

Capital paid in excess of par value, 648, 663

Capital stock, 660

Classification of, 85, 649

Compound financial instruments, 650

Convertible preferred stock, 670

Disclosures, 645, 648

Dividends, 664

Donated capital, 663

ESOP stock, 673

Junior stock, 672

Legal capital, 660

Issuance of shares, 660

Mandatory redemption, 671

Preferred stock, 660, 670

Presentation of, 645, 655

Put warrant, 672

Quasi reorganizations, 675

Reserves, 648

Retained earnings, 86, 649, 664

Revaluation reserve, 648

Share capital, 85, 645

Stock appreciation rights, 670

Stock issued for services, 661

Stock options, 669

Stock subscriptions, 662

Treasury stock, 647, 659, 666

Straight-line method, 270, 500, 505

Structured notes, 345

Subcontractor, 244, 249

Sublease, 559

Subsequent events, 90

Subsidiary, 332, 416

Cash flow statement, 138

Tax effects, 595

Substance, 523

Substantial completion, 244

Sum-of-the-units depreciation, 272

Sum-of-the-years' digits, 270

Supporting schedules, 87

Suspense shares, 659