Index

  1. A.P. Moller-Maersk A/S
    1. business combinations
    2. consolidation
    3. derivative financial ­instruments
    4. foreign currency translation
    5. income statement
    6. segment information
  2. Aberdis, impact of IFRIC on
  3. accounting manual
  4. accounting research bulletins
  5. accrual basis of accounting
  6. Aegon
    1. embedded derivatives and participation features
    2. guaranteed minimum benefits
    3. insurance contracts
    4. investment contracts
      1. for account of policyholders
      2. with discretionary participation features
      3. without discretionary participation features
    5. liability adequacy testing
    6. life insurance contracts
    7. non-life insurance ­contracts
    8. shadow accounting
  7. agriculture
    1. first time conversion
    2. IAS Agriculture
      1. agricultural activities
      2. measurement and ­disclosures
    3. IAS Impairment of Assets
    4. IFRS Standards that could impact the industry
    5. overview
  8. airline industry
    1. first-time conversion to IFRS
    2. IAS Property, Plant and Equipment
      1. aircraft acquisition costs
      2. component approach
      3. measurement
      4. residual values
    3. IAS Leases
    4. IAS/IFRS Revenue Recognition
    5. IAS Impairment of Assets
    6. IAS Provisions, Contingent Liabilities and Contingent Assets
    7. IFRS Standards that could impact the ­industry
    8. frequent flier accounting
    9. joint ventures
    10. lease contracts
    11. onerous contracts
    12. overview
    13. provisions
    14. sale and leaseback transactions
  9. all risks yield
  10. amortised cost
  11. Anglesey Aluminium
  12. APM Terminals
  13. assets held-to-maturity
  14. Audi
  15. automotive industry
    1. IAS Inventories
    2. IAS Property, Plant and Equipment
    3. IAS
      1. multiple-component arrangements
    4. IAS
      1. development costs
      2. intangible assets
      3. Master Supply Agreements (MSA)
      4. research costs
      5. revenue recognition
    5. IFRS Standards that could impact the industry
    6. IFRS
      1. decommissioning and restoration liabilities
      2. discount arrangements and incentives
      3. leased assets
      4. recall of vehicles
    7. overview
  16. available for sale (AFS)
  17. banking
    1. “boiler plate” compliance
    2. disclosures
    3. expected losses model
    4. first time conversion: IFRS vs. UK GAAP
    5. hedge accounting
    6. IAS Leases
    7. IAS Financial Instruments: Presentation
    8. IAS Fair Value Hedges
    9. IFRS Standards that could impact the industry
    10. IFRS Insurance Contracts
    11. IFRS Financial Instruments: Disclosures
    12. IFRS
    13. IFRS
      1. consolidated financial statements
      2. presentation: debt vs. equity
    14. impairment of assets
    15. overview
  18. Barclays Bank
  19. Bayer
  20. Bayer Cross trademark
  21. bearer plants
  22. Bharti Airtel Limited
  23. Binomial Lattice methodology
  24. Black & Scholes model
  25. Blackstone Funds
  26. Blair Athol mine
  27. Boyne Island Smelters
  28. BP
    1. 2010 Gulf of Mexico oil spill
    2. contingent assets
    3. contingent liabilities
    4. Deepwater Horizon accident
    5. oil and natural gas exploration
      1. appraisal and development expenditure
      2. development expenditure
      3. exploration and appraisal expenditure
      4. licence and property acquisition costs
      5. significant estimate or judgement
    6. provision movements
    7. provisions
      1. Clean Water Act penalties
      2. environmental
      3. litigation and claims
      4. spill response
  29. Brent Crude
  30. Buzz
  31.  
  32. Cap Gemini
  33. cash flow hedges
  34. cash flows, future
  35. cash generating units (CGUs)
  36. cash-settled awards
  37. CGP Investments (Holdings) Limited
  38. China Mobile Limited
    1. accounting policies
    2. amounts due from/to CMCC Group
    3. financial statements
    4. significant transactions with associates
    5. transactions with CMCC Group
    6. transactions with other government-related entities
  39. Clean Water Act
  40. CMCC Group
  41. Coal India Limited
  42. common costs
  43. competition
  44. componentisation
  45. Consolidated Income Statements
  46. contingent asset
  47. contingent liability
  48. contractual service margin
  49. control, definition of
  50. Convertible Capital Bond
  51. costs
    1. amortised
    2. decommissioning and restoration
    3. deferred store opening/pre-operating
    4. deferring acquisition
    5. information technology
    6. training
    7. transaction
    8. transport
  52. credit risk
  53. current/non-current distinction
  54. customer loyalty programmes
  55. Daimler Benz
    1. collectability of receivables from financial services
    2. equipment on operating leases
    3. other tangible assers
    4. property plant and ­equipment
    5. revenue recognition at
  56. Daimler Financial Services
  57. Damco Logistic
  58. Danske Bank
  59. decommissioning asset
  60. decommissioning liabilities
  61. depreciation on the asset stops
  62. development phase
  63. DFDS
  64. diminishing balance method
  65. Dimitrios, Balios
  66. Dimitrios, Vasiliou
  67. disclosure initiative
  68. discounted cash flow method
  69. discounting
  70. DTZ Debenham Tie Leung Limited
  71. Ducati Group
  72. earnings before interest, taxes, depreciation and amortization (EBITDA)
  73. e-commerce
  74. Egyptian Drilling Company
  75. EITF Issue No., Retention of Specialized Accounting for Investments in Consolidation
  76. Employee Savings Mutual Fund (Fonds Commun de Placement Entreprise)
  77. employee share ownership plan (ESOP)
  78. Enron
  79. equity-settled awards
  80. estimated stand-alone selling price (ESP)
  81. Eurallumina
  82. F & C UK Investments Limited
    1. Investment properties
    2. techniques used for ­valuing investment property
  83. Fair Value
    1. criticism of
    2. hedges
    3. hierarchy
    4. less costs to sell
    5. measurements
  84. family controlled enterprises (FCES)
    1. IAS Related Party Transactions (RPTSs)
    2. overview
  85. FASB
    1. ASC Subtopic, Software Revenue Recognition (FASB ASC)
  86. fast moving consumer goods (FMCG) industry
    1. IFRS Standards that could impact the industry
      1. financial instruments
      2. intangible assets
      3. inventory
      4. Property, Plant and Equipment (PPE)
      5. provisions
      6. revenue
    2. overview
  87. finance leases
  88. financial asset
  89. financial ratios, impact of IFRS on
  90. FMCG company
  91. Food and Drug Administration (FDA)
  92. Framework to International Accounting Standards
  93. Framework to International Financial Reporting Standards
    1. definition of assets
    2. definition of liabilities
    3. derecognition
    4. measurement
    5. recognition
  94. fulfilment cash flows
  95. funds of hedge funds
  96. FVOCI
  97. Gemini
    1. employee savings plan
    2. instruments granted to employees
    3. instruments proposed to employees
    4. performance and presence conditions
    5. redeemable share subscription or purchase warrants (BSAAR)
    6. stock options
  98. going concern concept
    1. availability of credit
    2. forecasts and budgets
  99. goodwill
    1. measurement of
    2. testing for impairment
  100. Gornik-Tomaszewski, Sylwia
  101. government owned industry
    1. differences between IFRS and IPSAS
      1. consolidations and interests in associates and joint ventures
      2. elimination of private sector specific concepts
      3. exchange vs non-exchange transactions
      4. financial instruments classification and measurement
      5. impairment of non-cash-generating assets
      6. income tax
      7. recognition of revenue from government grants
      8. reporting of budgets vs actual
      9. service potential as part of the definitions and recognition criteria
    2. overview
  102. government-related entities
  103. Grasberg Joint Venture
  104. Guardian Media Group
    1. revenue recognition
    2. sale and finance leaseback transactions
  105. Hail Creek mine
  106. hedge accounting
    1. net investment in a foreign entity
  107. held to maturity (HTM)
  108. highest and best use
  109. Höegh Autoliners
  110. Holmen
    1. adoption of IFRS
    2. biological assets
    3. IAS Presentation Of Financial Statements
    4. IAS
    5. IAS Employee Benefits
    6. IAS Financial Instruments
      1. Recognition and Measurement
    7. IAS Agriculture
    8. IFRS Business Combinations
  111. Hutchison Essar Limited
  112. Hutchison Telecommunications International Limited
  113.  
  114. IAS Presentation of Finan­cial Statements
  115. IAS Inventories
    1. impact on automative industry
    2. impact on real estate and infrastructure
  116. IAS Cash Flow Statements
  117. IAS Accounting Policies, Changes in Accounting Estimates and Errors
  118. IAS Events After the Reporting Date
  119. IAS Construction Contracts
    1. impact on real estate and infrastructure
  120. IAS Income Taxes
    1. impact on real estate and infrastructure
  121. IAS Property, Plant and Equipment
    1. impact on airline industry
    2. impact on automative industry
    3. impact on mining industry
    4. impact on real estate and infrastructure
    5. impact on retail industry
    6. impact on shipping ­industry
  122. IAS Leases
    1. impact on airline industry
    2. impact on banking
    3. impact on retail industry
  123. IAS Revenue Recognition
    1. impact on airline industry
    2. impact on automative industry
    3. impact on media industry
    4. impact on real estate and infrastructure
    5. impact on retail industry
    6. impact on services
    7. impact on software and information technology industry
    8. impact on telecoms industry
  124. IAS Employee Benefits
    1. impact on services
  125. IAS Government Grants
  126. IAS The Effects of Foreign Currency
  127. IAS Borrowing Costs
    1. impact on pharmaceuticals industry
  128. IAS Related Party Transactions
    1. effect on family controlled enterprises
  129. IAS Accounting and Reporting by Retirement Benefit Plans
  130. IAS Consolidated and Separate Financial Statements
  131. IAS Investments in Associates
  132. IAS Accounting in Hyperinflationary Economies
  133. IAS Interests in Joint Ventures
  134. IAS Financial Instruments: Presentation
    1. impact on banking
    2. impact on private equity
  135. IAS Earnings Per Share
  136. IAS Interim Financial Reporting
  137. IAS Impairment of Assets
    1. impact on agriculture industry
    2. impact on airline industry
    3. impact on mining industry
    4. impact on oil and gas industries
    5. impact on private equity
    6. indicators of impairment
      1. external sources
      2. internal sources
    7. IAS Provisions, Contingent Liabilities and Contingent Assets
    8. impact on airline industry
    9. impact on FMCG industry
    10. impact on mining industry
    11. impact on oil and gas industries
    12. impact on retail industry
  138. IAS Intangible Assets
    1. impact on automative industry
    2. impact on pharmaceuticals
  139. IAS Financial Instruments: Recognition and Measurement
    1. changes to business processes and need for systems solutions upgrade
    2. conclusion
    3. definition of financial instruments
    4. impact on banking
    5. impact on private equity
    6. information to stakeholders
    7. significant changes in financial risk management strategies
    8. volatility in equity and the income statement
  140. IAS Investment Property
    1. cost model
    2. impact on real estate and infrastructure
  141. IAS Agriculture
    1. Government grants
    2. impact on agriculture industry
  142. IFRIC Changes in Existing Decommissioning, Restoration and Similar Liabilities
    1. impact on mining industry
  143. IFRIC Determining Whether an Arrangement Contains a Lease
  144. IFRS Joint Arrangements
    1. impact on mining industry
  145. IFRIC Service Concession Arrangements
    1. impact on real estate and infrastructure
  146. IFRIC Customer Loyalty Programmes
    1. impact on retail industry
  147. IFRIC Agreements for Construction of Real Estate
  148. IFRIC Transfer of Assets to Customers
  149. IFRIC Stripping Costs in the Production Phase
  150. IFRS First Time Conversion to International Financial Reporting Standards
    1. assets and liabilities: IFRS adoption dates
    2. business combinations
      1. deemed cost
    3. date of transition to IFRS
    4. employee benefits
    5. exemptions
    6. mandatory exceptions
      1. classification and measurement of financial assets
      2. derecognition of financial assets and financial liabilities
      3. embedded derivatives
      4. government loans
      5. hedge accounting
      6. non-controlling interests
    7. optional exceptions
    8. retained earnings
    9. share-based payments
  151. IFRS Share-based Payment
    1. impact on services
    2. impact on software and information technology industry
  152. IFRS Business Combinations
  153. IFRS Insurance Contracts
    1. impact on banking
    2. impact on insurance industry
  154. IFRS Non-current Assets Held for Sale and Discontinued Operations
  155. IFRS Exploration for and Evaluation of Mineral Assets
    1. impact on mining industry
    2. impact on oil and gas industries
  156. IFRS Financial Instruments: Disclosures
    1. exposure to risks arising from financial instruments
    2. impact on banking
    3. impact on private equity
    4. information about significance of financial instruments
  157. IFRS Operating Segments
    1. general information
    2. information about profit or loss, assets and liabilities
    3. segment reporting
  158. IFRS Financial Instruments
    1. impact on banking
    2. impact on government owned industries
    3. impact on insurance industry
    4. impact on private equity
  159. IFRS Consolidated Financial Statements
    1. impact on banking
    2. impact on government owned industries
    3. impact on private equity
    4. interests in joint ­arrangements and associates
    5. interests in subsidiaries
    6. interests in unconsolidated structured entities
    7. interests in unconsolidated subsidiaries
    8. significant judgements and assumptions
  160. IFRS Joint Arrangements
    1. impact on government owned industries
  161. IFRS Disclosure of Interests in Other Entities
    1. impact on government owned industries
  162. IFRS Fair Value Measurement
    1. asset or liability
    2. definition of fair value
    3. explaining the ready reckoner
    4. fair value hierarchy
    5. fair value of assets
    6. fair value of liabilities
    7. fair value ready reckoner
    8. fairness of Fair Value?
    9. market participants
    10. price
    11. reference market
  163. IFRS Regulatory Deferral Accounts
    1. rate regulated entities
  164. IFRS Revenue from Contracts with Customers
    1. assets recognised from costs to obtain/fulfil contract with customer
    2. contract balances
    3. contracts with customers
    4. disaggregation of revenue
    5. impact on airline industry
    6. impact on automative industry
    7. impact on real estate and infrastructure
    8. impact on services
    9. impact on software and information technology industry
    10. impact on telecoms industry
    11. performance obligations
    12. significant judgements in application of
    13. timing of satisfaction of performance obligations
    14. transaction price and amounts allocated to performance obligations
  165. IFRS Leases
    1. identification and classification of a lease
    2. impact on airline industry
    3. impact on lessors
    4. impact on retail industry
    5. impact on Lessees
    6. significant changes
    7. tax terrors
  166. impairment loss
  167. impairment reversals
  168. impairment test
  169. information technology
  170. initial yield
  171. in-licensing deal
  172. insurance
    1. IFRS Standards that could impact the industry
    2. IFRS
      1. accounting for insurance contracts under IFRS
      2. basis of classification of insurance contract
      3. product classification and significant risks
    3. IFRS Financial Instruments
    4. overview
    5. presentation of Financial Statements
  173. insurance contracts
  174. intangible assets
  175. intangible assets for impairment
  176. intellectual property
  177. International Accounting Standards Board (IASB)
  178. International Accounting Standards Committee (IASC)
  179. International Accounting Standards see under IAS
  180. International Financial Reporting Interpretations Committee (IFRIC)
  181. International Financial Reporting Standards see under IFRS
  182. International Monetary Fund (IMF)
  183. International Public Sector Accounting Standards Board (IPSASB)
  184. International Public Sector Accounting Standards (IPSAS)
    1. IPSAS Impairment of Non-cash-generating Assets
    2. IPSAS Presentation of Budget Information in Financial Statements
  185.  
  186. Jermakowicz, Eva K.
  187. JLL
  188.  
  189. Kennecott Energy's Colowyo operation
  190. Kennecott Minerals' Greens Creek mine
  191. Kestrel mine
  192. Knight Frank
  193. Konstantinos, Paraskevopoulos
  194.  
  195. land and building leases
  196. Land Securities Group
  197. leasehold interest
  198. Lehmann Brothers
  199. liability adequacy test (LAT)
  200. licensing agreements
  201. liquidity risk
  202. Loans and Receivables
  203. Lufthansa
  204.  
  205. macro-hedging
  206. Maersk Drilling Offshore
  207. Maersk Line Global
  208. Maersk Oil
  209. Maersk Oil Trading
  210. Maersk Supply Service
  211. Maersk Tankers Tanker
  212. market capitalisation
  213. market risk
  214. marketing right
  215. media
    1. IAS Revenue Recognition
      1. bundled arrangements
      2. development of database content
      3. internally developed rights
      4. online downloads and e-books
      5. licensing model
      6. purchase model
      7. purchased rights
      8. rights of return
      9. sales incentives
    2. IFRS Standards that could impact the industry
    3. intangible assets
      1. amortisation
      2. impairment of non-financial assets
    4. overview
  216. Mercedes Benz
  217. mergers and acquisitions
  218. mining
    1. decommissioning and restoration costs
    2. deferred stripping
    3. depreciation basis
    4. exploration and evaluation expenditure/assets
    5. first time conversion example
    6. IAS Property, Plant and Equipment
    7. IAS Impairment of Assets
    8. IAS Provisions, ­Contingent Liabilities and Contingent Assets
    9. IFRIC Changes in Existing Decommissioning, Restoration and Similar Liabilities
    10. IFRIC Stripping Costs in the Production Phase
    11. IFRS
    12. IFRS Joint Arrangements
    13. impairment of exploration and evaluation assets
    14. joint and by-products
    15. joint ventures
    16. overview
    17. present IFRS Standards that could impact the industry
    18. start-up costs
  219. Monte Carlo model
  220. Mount Thorley mine
  221. multiple deliverables
  222. National Institute of Banking and Finance (Guarantee) Limited
  223. net initial yield
  224. net realisable value (NRV)
  225. network capacity leasing agreement
  226. Nikolaos, Eriotis
  227. non-performance risk
  228. Norwalk Agreement
  229. NZAS Rio Tinto Coal Australia's Bengalla
  230.  
  231. off-shoring
  232. oil and gas
    1. de-commissioning costs
    2. IAS Exploration for and Evaluation of Mineral Assets
    3. IAS Provisions, Contingent Liabilities and Contingent Assets
    4. IFRS Exploration and Evaluation of Mineral Resources
    5. IFRS Standards that could impact the industry
    6. overview
  233. Oil Pollution Act (1990)
  234. operating leases
  235. option-pricing model
  236. Oreo
  237. originated loans and receivables
  238. out-licensing deal
  239. outsourcing
  240.  
  241. Parmalat
  242. patent
  243. pension plans, multi-employer
  244. pharmaceuticals
    1. business combinations
    2. IAS
    3. IAS Intangible Assets
    4. IFRS Standards that could impact the industry
    5. impairment of assets
    6. other intangible assets
      1. patent protection costs
      2. provisions, contingent liabilities and contingent assets
    7. overview
    8. research & development expenditure
      1. development phase
      2. recognition
      3. research phase
      4. treatment of capitalised development costs
    9. revenue recognition
  245. physical damage to the asset
  246. Porsche AG
  247. presentation of financial statements
  248. principle-based standards
  249. private equity
    1. IAS,, IFRS and IFRS
    2. IAS Impairment of Assets
    3. IFRS Standards that could impact the industry
    4. IFRS Consolidated Financial Statements
    5. net sales and other operating income
    6. overview
    7. procedure used in global impairment testing and its impact
    8. research and development expenses
    9. special purpose entities
  250. property plant and equipment (PPE)
  251. public sector
  252. purchase method
  253.  
  254. qualifying asset
  255. qualitative disclosures
  256. quantitative disclosures
  257. Queensland Alumina Limited
  258. quoted market price
  259. real estate and infrastructure
    1. IAS
    2. IAS
    3. IAS/IAS/IAS
    4. IAS
    5. IFRIC Service Concession Arrangements
      1. accounting – financial asset model
      2. accounting – intangible asset model
      3. operating revenue
    6. IFRS Standards that could impact the industry
    7. IFRS
      1. costs and disclosures
    8. overview
  260. Reckitt Benckiser
    1. adjustments from UK GAAP to IFRS
    2. IAS Cash Flow Statements
    3. IAS Events After The Balance Sheet Date
    4. IAS Deferred Tax
    5. IAS Segment Reporting
    6. IAS Leases
    7. IAS Employee Benefits
    8. IAS Financial Instruments: Disclosure and Presentation
    9. IAS Intangible Assets
    10. IAS Financial Instruments: Recognition and Measurement
    11. IFRS
    12. IFRS Share-Based Payment
    13. IFRS Business Combinations
    14. other adjustments
  261. reducing balance method
  262. research phase
  263. retail
    1. first time conversion case study
    2. IAS Property, Plant, and Equipment
    3. IAS Leases
    4. IAS Revenue Recognition
      1. layaway sales
      2. rebates
      3. revenue
    5. IAS Provisions
    6. IFRIC Customer loyalty programs
    7. IFRS Standards that could impact the industry
    8. other accounting areas
    9. overview
  264. Rio-Tinto
    1. cash flow statement and net debt
    2. deferred tax on fair value adjustments arising on acquisitions
    3. deferred tax on unremitted earnings
    4. deferred tax related to closure costs
    5. dividends
    6. exchange differences on capital expenditure hedges
    7. exchange differences on net debt
    8. functional currencies
    9. IAS and IAS
    10. mark to market of derivative contracts
    11. post-retirement benefits
    12. profits on disposal of subsidiaries, joint ventures, associates and undeveloped properties
    13. reversal of goodwill amortisation
    14. share based payments
    15. subsidiaries, joint ventures and associates
  265. risk adjustment
  266. risks and rewards concept
  267. Roche
  268. rule-based standards
  269. Ryanair
    1. IAS Plant, Property and Equipment
    2. IAS Pension and Other Post Retirement Benefits
    3. IAS Financial Instruments
    4. IFRS Share Based Payments
    5. IFRS Business Combinations
    6. pensions and post-retirement benefits
    7. transition effects
    8. transition to IFRS
  270.  
  271. Sainsbury, J.
    1. capitalisation of building leases
    2. cash and cash equivalents
    3. discontinued operations
    4. dividends
    5. first-time adoption of IFRS
    6. FRS
    7. goodwill
    8. IAS Valuation of Properties
    9. IAS Leases
    10. IAS Employee Benefits – Actuarial Gains and Losses
    11. IAS Cumulative Translation Differences
    12. IAS and IAS Financial Instruments
    13. IFRS
    14. IFRS First-time adoption of International Financial Reporting Standards
    15. IFRS Share-Based Payment
    16. IFRS Business Combinations
    17. impairment of non-financial assets
    18. lease incentives
    19. leases with predetermined fixed rental increases
    20. other employee benefits
    21. pensions
    22. revaluation reserve
    23. share-based payments
    24. software capitalisation
    25. SSAP
    26. UK GAAP and IFRS Group reconciling items
  272. SAP
    1. cost of professional services and other services
    2. cost of software and software-related services
    3. IFRS Business Combinations
    4. intangible assets and their impairment
    5. research and development expenditure
    6. share-based payments
  273. Sarbanes Oxley Act (SOX)
  274. Satyam
  275. SBP Banking Services Corporation
  276. SEC
  277. Service Level Agreements (SLAs)
  278. services
    1. IAS/IFRS
      1. long term fixed price contracts
      2. outsourcing contracts
      3. time and material contracts (T & M)
    2. IAS Employee Benefits
    3. IFRS Standards that could impact the industry
    4. IFRS Share-based Payment
    5. overview
  279. shadow accounting
  280. Shaw's
  281. shipping
    1. accounting policies
    2. IAS Property, Plant and Equipment
      1. assessing value in use
      2. component accounting
      3. dry-docking
      4. IAS Impairment of Assets
      5. identifying fair value
      6. impairment model
      7. joint arrangements
      8. onerous contracts
      9. operating vs. finance leases
      10. residual value
    3. overview
    4. present IFRS Standards that could impact the industry
  282. Shipping Intelligence
  283. SIC Special Purpose Entities
  284. SIC-31 Barter Transactions involving Advertising Services
  285. small and medium enterprises
    1. comprehensive review
    2. industries impacted
    3. major differences between IFRS and IFRS for
    4. overview
  286. software and information technology
    1. IAS
    2. IFRS Share-based Payments
    3. IFRS
    4. overview
    5. present IFRS Standards that could impact the industry
    6. research and development expenditure
  287. SPD Bank
  288. spectrum licences
  289. split-off point
  290. SSAP Accounting for Pension Costs
  291. stage-of-completion method
  292. Standard Interpretations Committee (SIC)
  293. State Bank of Pakistan
    1. assets held with the Reserve Bank Of India
    2. balances due from the governments of India and Bangladesh
    3. basis of preparation
    4. loans, advances, bills of exchange and commercial papers
      1. reclassification
      2. remeasurement
    5. other liabilities
    6. Statements of Impact of IAS
    7. use of estimates and judgements
    8. statement of comprehensive income
    9. statement of financial position
  294. Stock Appreciation Rights (SAR) mechanism
  295. straight-line method
  296. stripping costs
  297. Summit Shale International Corporation
  298. Summit Discovery Resources III LLC
  299. Sumitomu
    1. company profile
    2. contents of impairment loss
    3. details of the assets to be divested
    4. Devon Energy Corporation
    5. divestment of fixed assets/recognition of impairment loss
    6. reasons for the divestment
    7. supplementary note
    8. Tight Oil Development Project
  300. Svitzer Towing
  301. Swatch
  302.  
  303. taxes
  304. technological obsolescence
  305. telecoms
    1. amortisation of intangible assets
    2. asset retirement obligations or “decommissioning liabilities”
    3. call transmission
    4. cash-generating units
    5. component and depreciation methods
    6. costs eligible for capitalisation
    7. financial instruments
    8. gross revenue reporting vs. net revenue reporting
    9. IAS/IFRS
    10. impairment of non-financial assets
    11. indicators of impairment
    12. intangible assets
    13. leases
    14. long-lived assets other than goodwill
    15. mobile content downloads and premium rate services
    16. overview
    17. present IFRS Standards that could impact the industry
    18. property, plant and equipment
    19. provisions and contingencies
    20. tower companies
  306. Tesco
    1. clubcard, loyalty and other initiatives
    2. financial services
    3. provision of services
    4. revenue
    5. sale of goods
  307. Tesco Underwriting Limited
  308. trademark
  309. trading properties
  310. training costs
  311. transaction costs
  312. transfer pricing
    1. transfers of financial assets
  313. transport costs
  314.  
  315. Unilever
    1. goodwill
    2. impairment charges
    3. inventories
    4. intangible assets
    5. revenue recognition
    6. significant CGUS
  316. Union Mobile Pay Co., Ltd
  317. units-of-production method
  318. US GAAP
    1. 905 Agriculture
    2. 908 Airlines
    3. 910 Contractors
    4. 915 Development Stage Entities
    5. 920 Entertainment
    6. 930 Extractive Activities
    7. 940 Financial Services
    8. 952 Franchisors
    9. 954 Health Care Entities
    10. 958 Not-for-Profit Entities
    11. 960 Plan Accounting
    12. 970 Real Estate
    13. 980 Regulated Operations
    14. 985 Software
    15. 995 US Steamship entities
    16.  
  319. valuation premise
  320. value in use
  321. valuers
  322. Vodafone
    1. revenue
    2. commissions
  323. Vodafone Essar Limited
  324. Vodafone Omnitel N.V.
  325. Volkswagen AG
    1.  
  326. Warkworth mine
  327. web site development costs
  328. wireless licences
  329. WorldCom
  330.  
  331. yield method
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