Dual Reporting for Equity and Other Comprehensive Income under IFRS and U.S. GAAP

INDEX

accounting literature 1

accounting methods/procedures 58, 146–8, 166

accounting practice formats 97–8

accounting principle changes

income tax 397

retained earnings 187–91

accounting pronouncements 1

accounting and retained earnings 75, 187–91

Accounting Standards Update see ASU

accrual accounting 243–4

accumulated other comprehensive income

available-for-sale investments 339, 349

cash flow hedges 349–50

foreign currency translation adjustment 315, 317

pension accounting 368

reclassification adjustments 306

retained earnings 227–8

terminology 243

accumulated translation adjustment 318, 320, 323

see also cumulative translation adjustment

actuarial gains/losses, pension accounting 371–4

additional paid-in capital 155–71

capital surplus model 170–1

economic income 276

paid-in capital accounts 155–69

presentation 169–70

quasi-reorganizations 223

reconciliation and reserves 65

taxes on equity 395

terminology 155

all employee plans 396

all-inclusive concept of income see clean-surplus concept of income

anticipatory value hypothesis 255–7

APIC pool 395

appropriations

other comprehensive income 281

retained earnings 63, 75–6, 90–1, 224–5

asset ceiling adjustments 371–4

associates

interest changes 365–6

loss of significant influence 364–5

net investment 328–9

other comprehensive income 364–7

retained earnings 195–6

treasury stock 151–2

see also joint ventures; subsidiaries

ASU (Accounting Standards Update) 2010-11 219

auditing 60

available-for-sale investments 278, 337–49

acquisition ...