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An Executive Guide to IFRS: Content, Costs and Benefits to Business by Peter Walton

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INDEX

20F reconciliation

ACCOR

accounting policies

Accounting Standards for Business Enterprises

Accounting Standards Codification

adjusting events

agriculture

AICPA see American Institute of Certified Public Accountants

American Institute of Certified Public Accountants (AICPA)

Analyst Representative Group

Annual Improvements Process

anti-abuse measures

ARC see EU Accounting Regulatory Committee

assets

control

definition

held for disposal

held for sale

intangible

leased

net

recognition

associates

Australian Accounting Standards Board (AASB)

AXA

balance sheet

assets held for sale

contingent liabilities

defining equity

disclosures about financial instruments

events after balance sheet date

financial instruments

impairment

intangible assets

investment property

leased assets

liabilities

mineral rights

property, plant and equipment

barter transactions

Barth, Mary

Barthès de Ruyter, Georges

Basel Committee

Bay, Wolf

Benson, Henry

Bloomer, Carrie

bright line method

Bruns, Hans-George

business combinations

Cairns, David

Camfferman, K. 182 and note

Carsberg, Bryan

carve-out

cash flow

Cash Generating Unit (CGU)

chief financial officers (CFOs)

China

Chirac, Jacques

Committee of European Securities Regulators

comprehensive income

Conceptual Framework see The Framework for Preparation and Presentation of Financial Statements

concessions

consolidation approach

contingent liabilities

contracts

construction

derivatives

executory

insurance

leases

onerous

public to private concessions

controlling ...

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