Wiley Interpretation and Application of IFRS Standards

Index

• 12-month expected credit losses

• absences
• absorption (full) costing
• AC see IFRS Advisory Council
• accelerated depreciation
• accounting bases
• accounting consolidation
• accounting estimates
  • changes in
  • comparability
  • consistency
  • definition of change in
  • definitions of terms
  • future developments
  • PPE disclosures
  • scope of standards
  • US GAAP comparisons
• accounting mismatches
• accounting models
• accounting policies
  • amortisation method
  • applying changes
  • changes in
  • comparability
  • consistency
  • consolidated statements
  • definition of change in
  • definition of
  • definitions of terms
  • disclosures
  • financial instruments
  • financial statements
  • first-time adoption
  • future developments
  • IASconsistency under
  • impracticability exception
  • indirect effects of change
  • interim financial reporting
  • retrospective application
  • scope of standards
  • segment policies
  • selection
  • US GAAP comparisons
• accounting profit or loss
• Accounting Regulatory Committee (ARC)
• Accounting Standards Advisory Forum (ASAF)
• Accounting Standards Codification (ASC)
• accounts payable
• accounts receivable
• accrual accounting basis
• accrued benefit obligation
• accrued benefit valuation methods
• accrued liabilities
• accrued pension cost
• accrued post-retirement benefit obligation
• accumulated depreciation
  • definition
  • intangible assets
  • PPE
• acquirees
• acquirers
• acquisition date
• acquisition method
  • acquisition-related costs
  • bargain purchases
  • boundaries of exchange transactions
  • business combinations
  • consideration transferred
  • contingent liabilities
  • definition ...