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 ...
