Wiley 2022 Interpretation and Application of IFRS Standards

INDEX

• File: ifrs22B03w - Interpretation and Application of IFRS Standards 2022 - Published by Wiley

• 12 months expected credit loss 604

• abandonment 254
• absences see compensated absences
• absorption costing 140, 150
• accelerated depreciation methods 166–167
• accounting estimates
  • changes in 117–121, 130–131
    • definition 119
• accounting policies 117–137
  • amortisation method changes 128–129
  • changes in accounting estimates 117–121, 130–131
  • changes in 119, 123–129, 912
  • consistency 118–119, 304–305
  • correction of errors 117–121, 131–136
  • definition 119
  • financial instrument disclosures 705–707
  • financial statements 53–54
  • first-time adoption 944–947
  • future changes 136
  • impracticability exceptions 126, 135–136
  • indirect effects 125
  • insurance contracts 888–890
  • interim financial reporting 911–913
  • retrospective application 120, 124–125
  • US GAAP comparison 136–137
• Accounting Standards Advisory Forum (ASAF) 2–3
• accounts payable 427–428
• accounts receivable 604
• accrual basis, financial statements 46–47
• accrued benefit obligations
  • interest 466
  • valuation 457
• accrued liabilities 428
• accumulated depreciation 175–176
• acquiree, definition 315
• acquirer, definition 315
• acquisition dates 315, 323–324, 326
• acquisition method 315, 321–327
  • date of acquisition 323–324, 326
  • identification of acquirer 321–323
• acquisition-related costs 315, 339
• acquisitions
  • definition 315
  • equity method 294–297
  • joint operations 288–291
  • qualifying transactions 319
  • in stages 302
  • statement of cash flows 109
  • see also ...