SESSION 30 – INDEX
3001
A
Accounting for deferred tax 1716 Accounting for deferred taxation 1711 Accounting for subsidiaries 1902 Accounting policies 1906, 2412, 2506
Accrual basis 206, 405
Acquired in-process research and
development 1108
Acquisition method 1906
Adjusting events 2902
Aggregation 406
Allocation of Impairment Loss 1317 Allowed alternative treatment 113
Amortisation 1115
Analysis and interpretation 2501
B
Balance sheet approach 1709
Bargain purchases 2215
Benchmark treatment 113
Bonus issue 2704
Borrowing costs arguments 802 Borrowing costs eligible for capitalisation
804
C
Capital maintenance 210
Carrying Amount 712
Cash equivalents 2616
Cash-generating units 1311 Cessation of Capitalisation 807 Changes in provisions 1610 CommencementofCapitalisation 806
Comparability 207
Comparative information 407 Compensation for impairment 712
Compliance with IFRSs 404
Component 2802
Components of cost 703
Components of financial statements 403
Compound instruments 1809
Concepts of capital 210
Consignment inventory 303
Consistency 406
Consolidated statement of comprehensive
income 2301
Consolidated statement of financial
position 2101
Consolidated statement of financial
position 2001
Consolidation 2005
Contingent assets 1608
Contingent consideration 2207 Contingent liabilities 1608, 2208 Continuing operations 2809
Contract costs 1504
Control 1104, 1903
Corporate assets 1315
Cost 1203
Cost formulas 1404
Cost model 1113, 1206
Cost of inventory 1403
Creative accounting 302
Current asset 2805
Current assets 409
Current liabilities 410
Current tax assets 1703
Current tax liabilities 1703 Current/non-current distinction 408
Customers 2502
D
Decommissioning costs 1615 Deductible Temporary Difference 1712 Deferred consideration 2206
Deferred tax assets 1718
Deferred tax liabilities 1716 Deferred taxation 1707, 1708 Definitions of elements 208
Departure from IFRS 404
Depreciable amount 709
Depreciation 709, 2807
Depreciation methods 710
Derecognition 303, 712, 1814 Determination of profit 210
Development phase 1110
Diluted earnings per share 2709
Direct method 2606
Disaggregation 502
Disclosure 407
Discontinued operation 2803
Discussion Documents 109
Disposal group 2803
Disposals 1206
Dividends 1809, 2203, 2303, 2414, 2903
SESSION 30 – INDEX
3002
E
Earnings performance 2702
Efficiency ratios 2514
Elements of financial statements 208
Employees 2502
Equity accounting 2404
European Union 103
Events after the reporting period 2806 Exchange of assets 704, 1107
Exposure Draft 109
F
Factoring of debts 308
Fair presentation 404
Fair value 211, 706, 1816, 2209 Fair value less costs to sell 1306
Fair value model 1204
Fair value of purchase consideration 2205
Finance Lease 1004
Financial asset 1814
Financial liability 1814
Financing activities 2608
Finite useful lives 1115
Forgivable loans 903
Framework 201
Future operating losses 1612
G
Gaap hierarchy 112
Gearing 2511
General purpose financial statements 113 Generally Accepted Accounting Principles
102 Going concern 206, 405, 2903
Goodwill 2007, 2204
Government and their agencies 2503
Government Assistance 905
Government grants 903
Government loans 906
Grants related to assets 904 Grants related to income 905 Group accounting policy adjustments 2203
H
Highly probable 2805
I
IAS 02 “Inventories” 1401
IAS 07 “STATEMENT OF Cash Flows” 2601 IAS 1 Presentation of Financial Statements
401 IAS 10 Events after the reporting period 2901
IAS 10 Scope 2902
IAS 11 “Construction Contracts” 1501
IAS 12 Income Taxes 1701
IAS 12 Scope 1702
IAS 16 Exclusions 702
IAS 16 Property, Plant and Equipment 701
IAS 16 Scope 702
IAS 17 Leases 1001
IAS 17 Scope 1002
IAS 18 Revenue 601
IAS 18 Scope 602
IAS 2 Scope 1402
IAS 20 Accounting for Government Grants & Disclosure of Government Assistance 901
IAS 20 Scope 902
IAS 23 Borrowing Costs 801
IAS 23 Scope 802
IAS 24 Related Party Disclosures 1908 IAS 27 “Consolidated and Separate
Financial Statements” 1901 IAS 28 “Investments in Associates” 2401 IAS 32 “Financial Instruments:
Presentation” 1801
IAS 33 “Earnings Per Share” 2701
IAS 33 Scope 2702
IAS 36 “Impairment of Assets” 1301 IAS 37 Provisions, Contingent Liabilities and
Contingent Assets 1601
IAS 37 Scope 1602
IAS 38 “Intangible Assets” 1101
IAS 38 Scope 1102
IAS 39 “Financial Instruments:
Recognition and Measurement” 1801 IAS 40 Investment Properties 1201
IAS 40 Scope 1202
IAS 8 Accounting policies, changes in
accounting estimats and errors 501
IAS 8 Scope 503
IASB 104
Identifiability 1103
IFRIC 106
IFRS 3 “Business Combinations” 1901
SESSION 30 – INDEX
3003 IFRS 8 Operating Segments 1909
IFRSs 112
Impairment 712, 1119, 2412
Impairment losses 1303
Improvements Project 110
Indefinite useful lives 1118 Indicators of Finance Lease 1004
Influences on ratios 2505
Initial measurement 1203
Initial measurement at cost 703 Intangible assets 1119, 1303 Inter-company balances 2103 Inter-company trading 2413 Inter-company transactions 2303
Interest 1809
Interest, royalties and dividends 605 Internally generated goodwill 1109 Internally generated intangible assets 1109 International Financial Reporting
Standards 112
International harmonisation 114
Interpretations 106
Intra-group trading 1906
Inventories 2209
Investing activities 2608
Investors 2502
Investors’ ratios 2516
IOSCO 114
Issuable shares 2709
L
Land and buildings 706
Lease of Land and Buildings 1005
Lenders 2502
Lessee accounting for a finance lease 1006 Lessee accounting for an operating lease
1010 Limitations of ratios 2506
M
Marketable securities 2209
Materiality 406
Measurement 1608, 2902
Measurement bases 209
Measurement of revenue 602
Measurement period 2216
Mid-year acquisitions 2102, 2308 Movement on the deferred tax balance
1719
N
NCA held for sale 2805
Net realisable value 1407
Non adjusting events 2903
Non depreciation 711
Non-controlling interest 2012
Non-current asset 2805
Non-monetary government grants 904 Not for profit organisations 116, 2517
O
Objectives of financial statements 402, 403 Objectives of the IASB 104
Offsetting 406
Onerous contracts 1612
Operating activities 2606
Operating Lease 1004
Options 2712
Other comprehensive income 413
Overhaul costs 705
P
Part replacement 704
Performance 502
Performance ratios 2507
Plant and equipment 706
Positive goodwill 2215
Present obligation 1604
Presentation of accounting policies 421
Project update 110
Proposed dividends 2202
Provisional accounting 2216
Provisions 1604
Public 2503
Purpose Framework 202
Q
SESSION 30 – INDEX
3004
R
Recognition 303, 1203, 2207, 2902 Recognition assets and liabilities 302 Recognition criteria 209, 703, 1109
Recoverable amount 1305
Refurbishment Costs 1617, 1618
Regulatory framework 102
Relevance 206
Reliability 207
Rendering of services 604
Rentals in advance 1009
Rentals in arrears 1007
Repairs and maintenance 1617 Research and development expenditure
1121
Research phase 1110
Residual value 1116
Restructuring 1613
Retirements and disposals 1119
Revaluation model 1113
Revaluations 706, 1120
Revenue 1503
Revenue recognition 1502
Reversals of impairment losses 1319
Rights issues 2705
Risks and rewards 1004
S
Sale and leaseback 1011
Sale and leaseback finance lease 1011 Sale and leaseback operating lease 1013 Sale and repurchase agreements 305
Sale of goods 603
Scope Framework 203
Segment reporting 1320
Short term liquidity ratios 2510 Significant influence 2403, 2404 Special purpose vehicle 307
Stage of completion 1507
Standard setting 108
Standards Advisory Council 106
Statement of cash flows 2604 Statement of changes in equity 418 Statement of comprehensive income 412 statement of financial position 408 Statement of financial position
presentation 411
Subsequent expenditure 704, 1108 Subsequent measurement 705
Substance over form 301
Supplementary statements 404 Suppliers and other creditors 2502 Suspension of Capitalisation 807
Syllabus aim v
T
Tax Base 1712
Tax rates 1721
Taxable Temporary Difference 1712 Traditional accounting for leases (pre IAS
17) 1002
Transfers 1206
Treasury shares 1811
True and fair 1903
U
Underlying Assumptions 206
Understandability 206
Unrealised profit 2105, 2303, 2414
Useful life 709, 1114
User-focus 2502
Users 2502
Users and their information needs 204
V
Value in use 1307
Voluntary disclosures 2617
W
Withholding tax 1705
