Wiley Interpretation and Application of IFRS Standards

INDEX

• 12 months expected credit loss 603, 637

• abandonment 262
• absorption costing 152, 161
• AC see IFRS Advisory Council
• accelerated depreciation methods 178–9
• account receivables 603
• accounting bases 62, 120–1
• accounting estimates 131–5, 143–5, 149–50
• accounting models 49
• accounting policies 131–43, 149–50
  • amortisation 142–3
  • applying changes 137
  • changes in 133, 137–43
  • comparability 134–5
  • consistency in reporting 134–5
  • consolidations 280
  • definition of 133
  • definitions of terms 133–4
  • financial instruments 698–700
  • financial statements 68–9
  • first-time adoption of IFRS 922–5
  • future developments 149–50
  • IAS 28 requirements 311
  • impracticability exception 140–1, 143
  • indirect effects of change 139–40
  • insurance contracts 872–4
  • interim reporting 889–91
  • no applicable standards 136
  • period-specific effects 140
  • prior periods 140, 142–3
  • retrospective application 138–9
  • scope of standards 133
  • segment 805
  • selection of 136–7
  • US GAAP 136, 150
• accounting profit 750
• Accounting Regulatory Committee (ARC) 13–14
• accounting standardisation 115
• Accounting Standards Advisory Forum (ASAF) 3, 10, 14
• Accounting Standards Codification (ASC) 150
  • see also US GAAP comparisons
• accounts payable 429
• accrual accounting basis 62, 120–1
• accrued benefit obligations 465
• accrued liabilities 430
• accumulated depreciation 186–7
• acquirees 321, 347
• acquirers 321, 327–9, 347
• acquisition accounting 327–46
  • acquisition dates 321, 329, 332
  • acquisition-related costs 321, 345
  • assets needing separate accounting 329–32
  • business ...