Index

Accounting equation, 57–58

Accounting estimates, 112–113

Accounting policy, 44–46, 111–112

Accounting Standard Updates (ASUs), 4

Assets

annual assessments, 70

CGU, 71–73

impairment, 69–70

impairment calculation, 70–71

Associates ventures, 97–99

ASUs. See Accounting Standard Updates (ASUs)

Balance sheet, 56

Business combination standards, 94

Cash flow

financing activities, 83–84

hedge, 162–163, 168

investing activities, 82–83

operating activities, 81–82

Cash-generating unit (CGU), 71–73

Cash-settled share-based payment transactions, 148

CBPs. See Contribution-based promises (CBPs)

CGU. See Cash-generating unit (CGU)

Comprehensive income, 37–40

Conceptual framework, 25–27

Consolidation, 103

Contingent assets, 123–124

Contingent liability, ...

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