Index_T

T

Take-or-pay contract, 501

Tandem options, 659

Tax allocation, 593

Tax basis, 568

Tax credits, 568

Tax depreciation methods, 274

Tax expense, 568

Measurement of, 570

Tax planning strategy, 568

Taxable profit (loss), 568

Taxable temporary differences, 568

Taxes payable, 488

Temporal method, 745

Temporary decline, 154

Temporary difference, 567, 568, 572

Terminal funding, 622

Termination benefits, 622, 640

Throughput agreement, 501

Trade date accounting, 176

Trading investments, 81

Trading securities

Impairments of, 179

Remeasurement of, 179

Transfers between categories, 180, 338, 341

Transaction costs, 154

Transaction date, 742

Transactions, foreign currency, 741, 754

Transfer pricing, 709

Transfers of receivables with recourse, 160

Translation of financial statements

Currency devaluations, 756

Current/noncurrent method, 746

Current rate method, 746, 748

Definitions of terms, 741

Derivatives, 762

Disclosures, 757

Disposal of foreign entity, 748

Exchange differences, 741, 747, 756

Fair value, 741, 747

Foreign operations, 742

Classification of, 742, 748

Translations of, 741, 747, 754

Functional currency, 742

Goodwill, 747

Hedging, 761

Integral, 743

Interim reporting, 705

Methods of, 745

Minority interests, 747

Monetary items, 742, 746

Nonmonetary items, 742, 746

Not integral, 747

Reporting dates, 747

Reporting enterprise, 742

Temporal method, 745

Treasury stock, 647, 659, 666

Constructive retirement method, 657, 667

Cost method, 658, 667

Par value method, 659, 667

Treasury stock method, 678, 684

Modified, 687

Troubled debt restructure, 501