IFRS Essentials

INDEX

absence

of an IFRS

of regulation

access

accounting estimate

accounting estimate, changes in

according to IAS

example

accounting for joint ventures

accounting mismatch

accounting policies

changes in

first-time adopted international standards

selection and application of

accrual accounting

acquiree

employee benefit arrangements

income tax loss

acquirer

deferred tax assets

identification of

acquisition date

acquisition

of group of assets or net assets

of individual assets

of shares

acquisition and disposal of shares

example

acquisition date

acquisition-date fair value

acquisition-related costs

active market

activities of the entity

actual level of production

actuarial gains and losses

example

additional factors

additional indicators

adequacy test

adjusted statement of financial position

adjusting events

advances

agency relationship

agent

aggregated balance sheet

aggregated statement of comprehensive income

aggregated statement of financial position (aggregated balance sheet)

aggregation

aggregation criteria

agricultural activity

agricultural produce

agriculture

example

government grants

example

introduction and scope

example

measurement

recognition

allocation

to assets

for the period

allowance account for credit losses

alternative accounting methods

American call options

American option

fair value measurement

amortization

amortization method

amortized cost

amount of outflow

analysis of the age

ancillary services

arm’s length transactions

example

asset(s)

acquisition of

availability ...