- A.P. Moller-Maersk A/S
- business combinations
- consolidation
- derivative financial instruments
- foreign currency translation
- income statement
- segment information
- Aberdis, impact of IFRIC on
- accounting manual
- accounting research bulletins
- accrual basis of accounting
- Aegon
- embedded derivatives and participation features
- guaranteed minimum benefits
- insurance contracts
- investment contracts
- for account of policyholders
- with discretionary participation features
- without discretionary participation features
- liability adequacy testing
- life insurance contracts
- non-life insurance contracts
- shadow accounting
- agriculture
- first time conversion
- IAS Agriculture
- agricultural activities
- measurement and disclosures
- IAS Impairment of Assets
- IFRS Standards that could impact the industry
- overview
- airline industry
- first-time conversion to IFRS
- IAS Property, Plant and Equipment
- aircraft acquisition costs
- component approach
- measurement
- residual values
- IAS Leases
- IAS/IFRS Revenue Recognition
- IAS Impairment of Assets
- IAS Provisions, Contingent Liabilities and Contingent Assets
- IFRS Standards that could impact the industry
- frequent flier accounting
- joint ventures
- lease contracts
- onerous contracts
- overview
- provisions
- sale and leaseback transactions
- all risks yield
- amortised cost
- Anglesey Aluminium
- APM Terminals
- assets held-to-maturity
- Audi
- automotive industry
- IAS Inventories
- IAS Property, Plant and Equipment
- IAS
- multiple-component arrangements
- IAS
- development costs
- intangible assets
- Master Supply Agreements (MSA)
- research costs
- revenue recognition
- IFRS Standards that could impact the industry
- IFRS
- decommissioning and restoration liabilities
- discount arrangements and incentives
- leased assets
- recall of vehicles
- overview
- available for sale (AFS)
- banking
- “boiler plate” compliance
- disclosures
- expected losses model
- first time conversion: IFRS vs. UK GAAP
- hedge accounting
- IAS Leases
- IAS Financial Instruments: Presentation
- IAS Fair Value Hedges
- IFRS Standards that could impact the industry
- IFRS Insurance Contracts
- IFRS Financial Instruments: Disclosures
- IFRS
- IFRS
- consolidated financial statements
- presentation: debt vs. equity
- impairment of assets
- overview
- Barclays Bank
- Bayer
- Bayer Cross trademark
- bearer plants
- Bharti Airtel Limited
- Binomial Lattice methodology
- Black & Scholes model
- Blackstone Funds
- Blair Athol mine
- Boyne Island Smelters
- BP
- 2010 Gulf of Mexico oil spill
- contingent assets
- contingent liabilities
- Deepwater Horizon accident
- oil and natural gas exploration
- appraisal and development expenditure
- development expenditure
- exploration and appraisal expenditure
- licence and property acquisition costs
- significant estimate or judgement
- provision movements
- provisions
- Clean Water Act penalties
- environmental
- litigation and claims
- spill response
- Brent Crude
- Buzz
-
- Cap Gemini
- cash flow hedges
- cash flows, future
- cash generating units (CGUs)
- cash-settled awards
- CGP Investments (Holdings) Limited
- China Mobile Limited
- accounting policies
- amounts due from/to CMCC Group
- financial statements
- significant transactions with associates
- transactions with CMCC Group
- transactions with other government-related entities
- Clean Water Act
- CMCC Group
- Coal India Limited
- common costs
- competition
- componentisation
- Consolidated Income Statements
- contingent asset
- contingent liability
- contractual service margin
- control, definition of
- Convertible Capital Bond
- costs
- amortised
- decommissioning and restoration
- deferred store opening/pre-operating
- deferring acquisition
- information technology
- training
- transaction
- transport
- credit risk
- current/non-current distinction
- customer loyalty programmes
- Daimler Benz
- collectability of receivables from financial services
- equipment on operating leases
- other tangible assers
- property plant and equipment
- revenue recognition at
- Daimler Financial Services
- Damco Logistic
- Danske Bank
- decommissioning asset
- decommissioning liabilities
- depreciation on the asset stops
- development phase
- DFDS
- diminishing balance method
- Dimitrios, Balios
- Dimitrios, Vasiliou
- disclosure initiative
- discounted cash flow method
- discounting
- DTZ Debenham Tie Leung Limited
- Ducati Group
- earnings before interest, taxes, depreciation and amortization (EBITDA)
- e-commerce
- Egyptian Drilling Company
- EITF Issue No., Retention of Specialized Accounting for Investments in Consolidation
- Employee Savings Mutual Fund (Fonds Commun de Placement Entreprise)
- employee share ownership plan (ESOP)
- Enron
- equity-settled awards
- estimated stand-alone selling price (ESP)
- Eurallumina
- F & C UK Investments Limited
- Investment properties
- techniques used for valuing investment property
- Fair Value
- criticism of
- hedges
- hierarchy
- less costs to sell
- measurements
- family controlled enterprises (FCES)
- IAS Related Party Transactions (RPTSs)
- overview
- FASB
- ASC Subtopic, Software Revenue Recognition (FASB ASC)
- fast moving consumer goods (FMCG) industry
- IFRS Standards that could impact the industry
- financial instruments
- intangible assets
- inventory
- Property, Plant and Equipment (PPE)
- provisions
- revenue
- overview
- finance leases
- financial asset
- financial ratios, impact of IFRS on
- FMCG company
- Food and Drug Administration (FDA)
- Framework to International Accounting Standards
- Framework to International Financial Reporting Standards
- definition of assets
- definition of liabilities
- derecognition
- measurement
- recognition
- fulfilment cash flows
- funds of hedge funds
- FVOCI
- Gemini
- employee savings plan
- instruments granted to employees
- instruments proposed to employees
- performance and presence conditions
- redeemable share subscription or purchase warrants (BSAAR)
- stock options
- going concern concept
- availability of credit
- forecasts and budgets
- goodwill
- measurement of
- testing for impairment
- Gornik-Tomaszewski, Sylwia
- government owned industry
- differences between IFRS and IPSAS
- consolidations and interests in associates and joint ventures
- elimination of private sector specific concepts
- exchange vs non-exchange transactions
- financial instruments classification and measurement
- impairment of non-cash-generating assets
- income tax
- recognition of revenue from government grants
- reporting of budgets vs actual
- service potential as part of the definitions and recognition criteria
- overview
- government-related entities
- Grasberg Joint Venture
- Guardian Media Group
- revenue recognition
- sale and finance leaseback transactions
- Hail Creek mine
- hedge accounting
- net investment in a foreign entity
- held to maturity (HTM)
- highest and best use
- Höegh Autoliners
- Holmen
- adoption of IFRS
- biological assets
- IAS Presentation Of Financial Statements
- IAS
- IAS Employee Benefits
- IAS Financial Instruments
- Recognition and Measurement
- IAS Agriculture
- IFRS Business Combinations
- Hutchison Essar Limited
- Hutchison Telecommunications International Limited
-
- IAS Presentation of Financial Statements
- IAS Inventories
- impact on automative industry
- impact on real estate and infrastructure
- IAS Cash Flow Statements
- IAS Accounting Policies, Changes in Accounting Estimates and Errors
- IAS Events After the Reporting Date
- IAS Construction Contracts
- impact on real estate and infrastructure
- IAS Income Taxes
- impact on real estate and infrastructure
- IAS Property, Plant and Equipment
- impact on airline industry
- impact on automative industry
- impact on mining industry
- impact on real estate and infrastructure
- impact on retail industry
- impact on shipping industry
- IAS Leases
- impact on airline industry
- impact on banking
- impact on retail industry
- IAS Revenue Recognition
- impact on airline industry
- impact on automative industry
- impact on media industry
- impact on real estate and infrastructure
- impact on retail industry
- impact on services
- impact on software and information technology industry
- impact on telecoms industry
- IAS Employee Benefits
- impact on services
- IAS Government Grants
- IAS The Effects of Foreign Currency
- IAS Borrowing Costs
- impact on pharmaceuticals industry
- IAS Related Party Transactions
- effect on family controlled enterprises
- IAS Accounting and Reporting by Retirement Benefit Plans
- IAS Consolidated and Separate Financial Statements
- IAS Investments in Associates
- IAS Accounting in Hyperinflationary Economies
- IAS Interests in Joint Ventures
- IAS Financial Instruments: Presentation
- impact on banking
- impact on private equity
- IAS Earnings Per Share
- IAS Interim Financial Reporting
- IAS Impairment of Assets
- impact on agriculture industry
- impact on airline industry
- impact on mining industry
- impact on oil and gas industries
- impact on private equity
- indicators of impairment
- external sources
- internal sources
- IAS Provisions, Contingent Liabilities and Contingent Assets
- impact on airline industry
- impact on FMCG industry
- impact on mining industry
- impact on oil and gas industries
- impact on retail industry
- IAS Intangible Assets
- impact on automative industry
- impact on pharmaceuticals
- IAS Financial Instruments: Recognition and Measurement
- changes to business processes and need for systems solutions upgrade
- conclusion
- definition of financial instruments
- impact on banking
- impact on private equity
- information to stakeholders
- significant changes in financial risk management strategies
- volatility in equity and the income statement
- IAS Investment Property
- cost model
- impact on real estate and infrastructure
- IAS Agriculture
- Government grants
- impact on agriculture industry
- IFRIC Changes in Existing Decommissioning, Restoration and Similar Liabilities
- impact on mining industry
- IFRIC Determining Whether an Arrangement Contains a Lease
- IFRS Joint Arrangements
- impact on mining industry
- IFRIC Service Concession Arrangements
- impact on real estate and infrastructure
- IFRIC Customer Loyalty Programmes
- impact on retail industry
- IFRIC Agreements for Construction of Real Estate
- IFRIC Transfer of Assets to Customers
- IFRIC Stripping Costs in the Production Phase
- IFRS First Time Conversion to International Financial Reporting Standards
- assets and liabilities: IFRS adoption dates
- business combinations
- deemed cost
- date of transition to IFRS
- employee benefits
- exemptions
- mandatory exceptions
- classification and measurement of financial assets
- derecognition of financial assets and financial liabilities
- embedded derivatives
- government loans
- hedge accounting
- non-controlling interests
- optional exceptions
- retained earnings
- share-based payments
- IFRS Share-based Payment
- impact on services
- impact on software and information technology industry
- IFRS Business Combinations
- IFRS Insurance Contracts
- impact on banking
- impact on insurance industry
- IFRS Non-current Assets Held for Sale and Discontinued Operations
- IFRS Exploration for and Evaluation of Mineral Assets
- impact on mining industry
- impact on oil and gas industries
- IFRS Financial Instruments: Disclosures
- exposure to risks arising from financial instruments
- impact on banking
- impact on private equity
- information about significance of financial instruments
- IFRS Operating Segments
- general information
- information about profit or loss, assets and liabilities
- segment reporting
- IFRS Financial Instruments
- impact on banking
- impact on government owned industries
- impact on insurance industry
- impact on private equity
- IFRS Consolidated Financial Statements
- impact on banking
- impact on government owned industries
- impact on private equity
- interests in joint arrangements and associates
- interests in subsidiaries
- interests in unconsolidated structured entities
- interests in unconsolidated subsidiaries
- significant judgements and assumptions
- IFRS Joint Arrangements
- impact on government owned industries
- IFRS Disclosure of Interests in Other Entities
- impact on government owned industries
- IFRS Fair Value Measurement
- asset or liability
- definition of fair value
- explaining the ready reckoner
- fair value hierarchy
- fair value of assets
- fair value of liabilities
- fair value ready reckoner
- fairness of Fair Value?
- market participants
- price
- reference market
- IFRS Regulatory Deferral Accounts
- rate regulated entities
- IFRS Revenue from Contracts with Customers
- assets recognised from costs to obtain/fulfil contract with customer
- contract balances
- contracts with customers
- disaggregation of revenue
- impact on airline industry
- impact on automative industry
- impact on real estate and infrastructure
- impact on services
- impact on software and information technology industry
- impact on telecoms industry
- performance obligations
- significant judgements in application of
- timing of satisfaction of performance obligations
- transaction price and amounts allocated to performance obligations
- IFRS Leases
- identification and classification of a lease
- impact on airline industry
- impact on lessors
- impact on retail industry
- impact on Lessees
- significant changes
- tax terrors
- impairment loss
- impairment reversals
- impairment test
- information technology
- initial yield
- in-licensing deal
- insurance
- IFRS Standards that could impact the industry
- IFRS
- accounting for insurance contracts under IFRS
- basis of classification of insurance contract
- product classification and significant risks
- IFRS Financial Instruments
- overview
- presentation of Financial Statements
- insurance contracts
- intangible assets
- intangible assets for impairment
- intellectual property
- International Accounting Standards Board (IASB)
- International Accounting Standards Committee (IASC)
- International Accounting Standards see under IAS
- International Financial Reporting Interpretations Committee (IFRIC)
- International Financial Reporting Standards see under IFRS
- International Monetary Fund (IMF)
- International Public Sector Accounting Standards Board (IPSASB)
- International Public Sector Accounting Standards (IPSAS)
- IPSAS Impairment of Non-cash-generating Assets
- IPSAS Presentation of Budget Information in Financial Statements
-
- Jermakowicz, Eva K.
- JLL
-
- Kennecott Energy's Colowyo operation
- Kennecott Minerals' Greens Creek mine
- Kestrel mine
- Knight Frank
- Konstantinos, Paraskevopoulos
-
- land and building leases
- Land Securities Group
- leasehold interest
- Lehmann Brothers
- liability adequacy test (LAT)
- licensing agreements
- liquidity risk
- Loans and Receivables
- Lufthansa
-
- macro-hedging
- Maersk Drilling Offshore
- Maersk Line Global
- Maersk Oil
- Maersk Oil Trading
- Maersk Supply Service
- Maersk Tankers Tanker
- market capitalisation
- market risk
- marketing right
- media
- IAS Revenue Recognition
- bundled arrangements
- development of database content
- internally developed rights
- online downloads and e-books
- licensing model
- purchase model
- purchased rights
- rights of return
- sales incentives
- IFRS Standards that could impact the industry
- intangible assets
- amortisation
- impairment of non-financial assets
- overview
- Mercedes Benz
- mergers and acquisitions
- mining
- decommissioning and restoration costs
- deferred stripping
- depreciation basis
- exploration and evaluation expenditure/assets
- first time conversion example
- IAS Property, Plant and Equipment
- IAS Impairment of Assets
- IAS Provisions, Contingent Liabilities and Contingent Assets
- IFRIC Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC Stripping Costs in the Production Phase
- IFRS
- IFRS Joint Arrangements
- impairment of exploration and evaluation assets
- joint and by-products
- joint ventures
- overview
- present IFRS Standards that could impact the industry
- start-up costs
- Monte Carlo model
- Mount Thorley mine
- multiple deliverables
- National Institute of Banking and Finance (Guarantee) Limited
- net initial yield
- net realisable value (NRV)
- network capacity leasing agreement
- Nikolaos, Eriotis
- non-performance risk
- Norwalk Agreement
- NZAS Rio Tinto Coal Australia's Bengalla
-
- off-shoring
- oil and gas
- de-commissioning costs
- IAS Exploration for and Evaluation of Mineral Assets
- IAS Provisions, Contingent Liabilities and Contingent Assets
- IFRS Exploration and Evaluation of Mineral Resources
- IFRS Standards that could impact the industry
- overview
- Oil Pollution Act (1990)
- operating leases
- option-pricing model
- Oreo
- originated loans and receivables
- out-licensing deal
- outsourcing
-
- Parmalat
- patent
- pension plans, multi-employer
- pharmaceuticals
- business combinations
- IAS
- IAS Intangible Assets
- IFRS Standards that could impact the industry
- impairment of assets
- other intangible assets
- patent protection costs
- provisions, contingent liabilities and contingent assets
- overview
- research & development expenditure
- development phase
- recognition
- research phase
- treatment of capitalised development costs
- revenue recognition
- physical damage to the asset
- Porsche AG
- presentation of financial statements
- principle-based standards
- private equity
- IAS,, IFRS and IFRS
- IAS Impairment of Assets
- IFRS Standards that could impact the industry
- IFRS Consolidated Financial Statements
- net sales and other operating income
- overview
- procedure used in global impairment testing and its impact
- research and development expenses
- special purpose entities
- property plant and equipment (PPE)
- public sector
- purchase method
-
- qualifying asset
- qualitative disclosures
- quantitative disclosures
- Queensland Alumina Limited
- quoted market price
- real estate and infrastructure
- IAS
- IAS
- IAS/IAS/IAS
- IAS
- IFRIC Service Concession Arrangements
- accounting – financial asset model
- accounting – intangible asset model
- operating revenue
- IFRS Standards that could impact the industry
- IFRS
- costs and disclosures
- overview
- Reckitt Benckiser
- adjustments from UK GAAP to IFRS
- IAS Cash Flow Statements
- IAS Events After The Balance Sheet Date
- IAS Deferred Tax
- IAS Segment Reporting
- IAS Leases
- IAS Employee Benefits
- IAS Financial Instruments: Disclosure and Presentation
- IAS Intangible Assets
- IAS Financial Instruments: Recognition and Measurement
- IFRS
- IFRS Share-Based Payment
- IFRS Business Combinations
- other adjustments
- reducing balance method
- research phase
- retail
- first time conversion case study
- IAS Property, Plant, and Equipment
- IAS Leases
- IAS Revenue Recognition
- layaway sales
- rebates
- revenue
- IAS Provisions
- IFRIC Customer loyalty programs
- IFRS Standards that could impact the industry
- other accounting areas
- overview
- Rio-Tinto
- cash flow statement and net debt
- deferred tax on fair value adjustments arising on acquisitions
- deferred tax on unremitted earnings
- deferred tax related to closure costs
- dividends
- exchange differences on capital expenditure hedges
- exchange differences on net debt
- functional currencies
- IAS and IAS
- mark to market of derivative contracts
- post-retirement benefits
- profits on disposal of subsidiaries, joint ventures, associates and undeveloped properties
- reversal of goodwill amortisation
- share based payments
- subsidiaries, joint ventures and associates
- risk adjustment
- risks and rewards concept
- Roche
- rule-based standards
- Ryanair
- IAS Plant, Property and Equipment
- IAS Pension and Other Post Retirement Benefits
- IAS Financial Instruments
- IFRS Share Based Payments
- IFRS Business Combinations
- pensions and post-retirement benefits
- transition effects
- transition to IFRS
-
- Sainsbury, J.
- capitalisation of building leases
- cash and cash equivalents
- discontinued operations
- dividends
- first-time adoption of IFRS
- FRS
- goodwill
- IAS Valuation of Properties
- IAS Leases
- IAS Employee Benefits – Actuarial Gains and Losses
- IAS Cumulative Translation Differences
- IAS and IAS Financial Instruments
- IFRS
- IFRS First-time adoption of International Financial Reporting Standards
- IFRS Share-Based Payment
- IFRS Business Combinations
- impairment of non-financial assets
- lease incentives
- leases with predetermined fixed rental increases
- other employee benefits
- pensions
- revaluation reserve
- share-based payments
- software capitalisation
- SSAP
- UK GAAP and IFRS Group reconciling items
- SAP
- cost of professional services and other services
- cost of software and software-related services
- IFRS Business Combinations
- intangible assets and their impairment
- research and development expenditure
- share-based payments
- Sarbanes Oxley Act (SOX)
- Satyam
- SBP Banking Services Corporation
- SEC
- Service Level Agreements (SLAs)
- services
- IAS/IFRS
- long term fixed price contracts
- outsourcing contracts
- time and material contracts (T & M)
- IAS Employee Benefits
- IFRS Standards that could impact the industry
- IFRS Share-based Payment
- overview
- shadow accounting
- Shaw's
- shipping
- accounting policies
- IAS Property, Plant and Equipment
- assessing value in use
- component accounting
- dry-docking
- IAS Impairment of Assets
- identifying fair value
- impairment model
- joint arrangements
- onerous contracts
- operating vs. finance leases
- residual value
- overview
- present IFRS Standards that could impact the industry
- Shipping Intelligence
- SIC Special Purpose Entities
- SIC-31 Barter Transactions involving Advertising Services
- small and medium enterprises
- comprehensive review
- industries impacted
- major differences between IFRS and IFRS for
- overview
- software and information technology
- IAS
- IFRS Share-based Payments
- IFRS
- overview
- present IFRS Standards that could impact the industry
- research and development expenditure
- SPD Bank
- spectrum licences
- split-off point
- SSAP Accounting for Pension Costs
- stage-of-completion method
- Standard Interpretations Committee (SIC)
- State Bank of Pakistan
- assets held with the Reserve Bank Of India
- balances due from the governments of India and Bangladesh
- basis of preparation
- loans, advances, bills of exchange and commercial papers
- reclassification
- remeasurement
- other liabilities
- Statements of Impact of IAS
- use of estimates and judgements
- statement of comprehensive income
- statement of financial position
- Stock Appreciation Rights (SAR) mechanism
- straight-line method
- stripping costs
- Summit Shale International Corporation
- Summit Discovery Resources III LLC
- Sumitomu
- company profile
- contents of impairment loss
- details of the assets to be divested
- Devon Energy Corporation
- divestment of fixed assets/recognition of impairment loss
- reasons for the divestment
- supplementary note
- Tight Oil Development Project
- Svitzer Towing
- Swatch
-
- taxes
- technological obsolescence
- telecoms
- amortisation of intangible assets
- asset retirement obligations or “decommissioning liabilities”
- call transmission
- cash-generating units
- component and depreciation methods
- costs eligible for capitalisation
- financial instruments
- gross revenue reporting vs. net revenue reporting
- IAS/IFRS
- impairment of non-financial assets
- indicators of impairment
- intangible assets
- leases
- long-lived assets other than goodwill
- mobile content downloads and premium rate services
- overview
- present IFRS Standards that could impact the industry
- property, plant and equipment
- provisions and contingencies
- tower companies
- Tesco
- clubcard, loyalty and other initiatives
- financial services
- provision of services
- revenue
- sale of goods
- Tesco Underwriting Limited
- trademark
- trading properties
- training costs
- transaction costs
- transfer pricing
- transfers of financial assets
- transport costs
-
- Unilever
- goodwill
- impairment charges
- inventories
- intangible assets
- revenue recognition
- significant CGUS
- Union Mobile Pay Co., Ltd
- units-of-production method
- US GAAP
- 905 Agriculture
- 908 Airlines
- 910 Contractors
- 915 Development Stage Entities
- 920 Entertainment
- 930 Extractive Activities
- 940 Financial Services
- 952 Franchisors
- 954 Health Care Entities
- 958 Not-for-Profit Entities
- 960 Plan Accounting
- 970 Real Estate
- 980 Regulated Operations
- 985 Software
- 995 US Steamship entities
-
- valuation premise
- value in use
- valuers
- Vodafone
- revenue
- commissions
- Vodafone Essar Limited
- Vodafone Omnitel N.V.
- Volkswagen AG
-
- Warkworth mine
- web site development costs
- wireless licences
- WorldCom
-
- yield method
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