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property, plant, and equipment<br />

Impairment testing<br />

associates, investments in<br />

insurance contracts<br />

mineral resources, exploration for and evaluation of<br />

Incentive payments, construction contracts<br />

Income<br />

defined<br />

as element of financial statements<br />

offsetting<br />

Income statement<br />

financial instrument disclosures<br />

financial statement presentation<br />

small and medium-sized entities (SMEs)<br />

Income taxes. See also IAS 12, Income Taxes<br />

small and medium-sized entities (SMEs)<br />

India<br />

Indirect method, statement of cash flows<br />

Insurance contracts<br />

and first-time adopters of IFRS<br />

Intangible assets. See also IAS 38, Intangible Assets<br />

agricultural<br />

in business combinations<br />

combined or contained with tangible assets<br />

first-time adopters of IFRS<br />

impairment<br />

mineral resources, exploration for and evaluation of<br />

share-based payments for<br />

small and medium-sized entities (SMEs)<br />

Interest<br />

and financial instruments<br />

revenue<br />

Interest cost<br />

borrowing costs. See IAS 23, Borrowing Costs<br />

employee benefit plans<br />

Interim reporting. See also IAS 34, Interim Financial Reporting<br />

first-time adopters of IFRS<br />

operating segments<br />

Internally generated intangible assets<br />

International Accounting Standards (IAS). See IAS (International Accounting Standards)<br />

International Accounting Standards Board (IASB)<br />

background<br />

“Conceptual Framework for Financial Reporting—The Reporting Entity,” Exposure Draft<br />

Framework for the Preparation and Presentation of Financial Statements<br />

IASC compared<br />

IFRS and US GAAP convergence project<br />

International Financial Reporting Interpretations Committee (IFRIC). See IFRIC (IFRS Interpretations Committee )<br />

joint project with FASB on financial statement framework<br />

joint project with FASB on leases<br />

joint project with FASB on revenue<br />

Monitoring Committee<br />

responsibilities of<br />

standards, process for setting<br />

structure and governance<br />

International Accounting Standards Committee (IASC)<br />

accounting profession, relationship with<br />

Board<br />

Core Standards Work Program<br />

Framework for the Preparation and Presentation of Financial Statements<br />

improvements and comparability project<br />

initial standards<br />

International Accounting Standards (IAS). See IAS (International Accounting Standards)<br />

objectives of<br />

Standing Interpretations Committee (SIC). See SIC (Standing Interpretations Committee)<br />

International Accounting Standards Committee Foundation<br />

International Federation of Accountants (IFAC)<br />

International Financial Reporting Interpretations Committee (IFRIC). See IFRIC (IFRS Interpretations Committee)<br />

International Financial Reporting Standards (IFRS). See also under individual IFRS

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