SESSION 37 INDEX

Accountancy Tuition Centre (International Holdings) Ltd 2008 3701

A
Abandoned assets 3207
Accounting estimates 410
Accounting for subsidiaries 2202
Accounting policies 327, 403, 2206, 2613,
3604, 2613, 3604
Accrual basis 206, 306
Accumulated depreciation 810
Acquired in-process research and development
1210
Actuarial gains and losses 1811
Actuarial valuation method 1818
Adjusting events 3303
Advertising commissions 512
Aggregation 306, 3406
Aggregation criteria 3103
Agricultural activity 1402
Amortisation 1219
Amortised cost 2108
Asset ceiling 1819
Associated companies 2601
Available for sale financial assets 2125
Available-for-sale 2107
B
Bargain purchases 2415
Barter transactions 515
Basic earnings per share 2903
Biological assets 1402
Bonus issue 2905
Borrowing costs 1003
Business combinations 1206, 2026
C
Capital disclosures 328
Capital maintenance 212
Capitalisation 1004
Cash equivalents 3010
Cash flow hedges 2130
Cash-generating units 1514, 1609
Cash-settled transactions 1912
Changes in accounting policy 1607
Changes in equity 3506
Chief operating decision maker 3103
Comparability 207
Comparative information 308
Compensation for impairment 816
Compliance with IFRS 305
Component 304, 3202
Compound financial instruments 3612
Compound instruments 2111
Concepts of capital 212
Condensed statement of cash flows 3506
Condensed statement of comprehensive
income 3506
Condensed statement of financial position 3504
Consignment sales 507
Consistency 309
Consolidated statement of comprehensive
income 2501
Consolidated statement of financial position
2301
Consolidation 2305
Contingent assets 1728
Contingent consideration 2407
Contingent liabilities 1728, 2408
Contingent settlement provisions 2114
Contingently issuable shares 2914
Continuing operations 3210
Contract costs 604
Control 1203, 2203, 2204, 3403
Convertible instruments 2909
Corporate assets 1518
Corridor 1812
Cost formulas 705
Cost model 809, 1217, 1306, 1606
Cost of inventory 703
Cost recognition 504
Costs to sell 1404
Credit risk 2115
Cumulative translation differences 3612
Current assets 311, 3205
Current liabilities 312
Current tax 2003
Current/non-current distinction 310
Customer loyalty programmes 518
D
Decommissioning costs 1714
Decommissioning liabilities 1717
Deferred consideration 2406
Deferred income 905
Deferred tax 1915
Deferred taxation 2004
Defined benefit plans 1807
Defined contribution plans 1806
Depreciable amount 814
Depreciation 813, 3208
Derecognition 816, 2120
Derivatives 2106
Development phase 1212
Diluted earnings per share 2909
Direct method 3006
Disaggregation 402
Discontinued operation 3203
Discount rate 1818
SESSION 37 INDEX
Accountancy Tuition Centre (International Holdings) Ltd 2008 3702
Discussion Documents 109
Disposal group 3203
Dividends 506, 2111, 2402, 2403, 2503, 2615,
3304, 2402, 2403, 2503, 2615, 3304
Due Process 108
E
Earnings per share 2902
Earnings performance 2902
Effective interest method 2108
Elements of financial statements 209
Employee benefits 1802, 3612
Employees remuneration 1906
Entity-wide disclosures 3111
Equity accounting 2602, 2604, 2602, 2604
Equity instrument 1904, 1907
Equity instruments 1907
Equity method 2711
Equity-settled transactions 1905
Estimates 3605
Estimation uncertainty 327
European Union 103
Events After the Reporting Period 3206
Exchange differences 2809
Exchange of assets 806, 1209
Exemptions from IFRSs 3607
Explanatory notes 3506
Exploration and evaluation assets 1605
Exposure Draft 109
Extractive industries 1602
F
Fair presentation 305
Fair value 809, 2123, 2409
Fair value hedges 2129
Fair value less costs to sell 1508
Fair value measurement 1304
Fair value model 1304
Fair value of purchase consideration 2406
Fair value risk 2116
Fair value through profit or loss 2106
Finance income 1117
Finance lease 1108
Financial assets 2106, 2120, 2124
Financial instruments 2102
Financial liability 2122
Financial position 205
Financial statements 204, 303
Financing activities 3009
Finite useful lives 1219
First-time adopter 3603
Foreign exchange 2802
Forgivable loans 903
Framework for the Preparation and
Presentation of Financial Statement 116
Franchise fees 513
Functional currency 2803
Future operating losses 1722
G
Gaap hierarchy 113
General purpose financial statements 113, 302
Geographical area 3112
Going concern 206, 306
Goodwill 2308, 2404
Goodwill adjustments 3610
Government assistance 909
Government grants 902, 1209, 1407
Government loans 909
Grants related to assets 904
Grants related to income 907
Group accounting policy adjustments 2404
H
Hedge accounting 2128, 3616
Hedged items 2127
Hedging 2127
Hedging instruments 2127
Held for sale classification 3205
Held-to-maturity 2107
Highly probable 3206
I
IAS 01 Presentation of Financial Statements
301
IAS 02 Inventories 701
IAS 07 Statement Cash Flows 3001
IAS 08 Accounting Policies, Changes in
Accounting Estimates and Errors 401, 1602
IAS 10 Events After the Reporting Period
3301
IAS 11 Construction Contracts 601
IAS 12 Income Taxes 2001
IAS 16 Property, Plant and Equipment 801
IAS 17 Leases 1101
IAS 18 Revenue 501
IAS 19 Employee Benefits 1801
IAS 20 Accounting for Government Grants
901
IAS 21 Foreign Currency Rates 2801
IAS 23 Borrowing Costs 1001
IAS 24 Related Party Disclosures 3401
IAS 27 Consolidated and Separate Financial
Statements 2201, 2208
IAS 28 Investments in Associates 2601
IAS 31 Interest in Joint Ventures 2701
SESSION 37 INDEX
Accountancy Tuition Centre (International Holdings) Ltd 2008 3703
IAS 32 Financial Instruments: Presentation
2101, 2109
IAS 33 Earnings Per Share 2901
IAS 34 Interim Financial Reporting 3501
IAS 36 Impairment of Assets 1501
IAS 37 Provisions, Contingent Liabilities and
Contingent Assets 1701
IAS 38 Intangible Assets 1201
IAS 39 Financial Instruments: Recognition
and Measurement 2101, 2104
IAS 40 Investment Property 1228
IAS 41 Agriculture 1401
IASB 104
IASC Foundation 105
Identifiability 1203
IFRIC 106
IFRIC 01 Changes in Existing
Decommissioning, Restoration and Similar
Liabilities 1716, 3614
IFRIC 05 Rights to Interests arising from
Decommissioning, Restoration and
Environmental Rehabilitation Funds 1719
IFRIC 10 Interim Financial Reporting and
Impairment 3509
IFRIC 11 IFRS 2 Group and Treasury
Share Transactions 1919
IFRIC 12 Service Concession Arrangements
516
IFRIC 13 Customer Loyalty Programmes
518
IFRS 1 First-time adoption of International
Financial Reporting Standards 3601
IFRS 2 Share-based Payment 1901
IFRS 3 Business Combinations 2201, 2209
IFRS 5 Non-current Assets Held for Sale and
Discontinued Operations 3201
IFRS 6 Exploration for and Evaluation of
Mineral Resources 1601
IFRS 7 Financial Instruments: Disclosure
2101, 2105, 2114
IFRS 8 Operating Segments 3101
IFRSs 113
Impairment 1222, 2614, 3509, 2614, 3509
Impairment indicators 1608
Impairment losses 816, 1503, 1609
Improvements Project 110, 112
Indefinite useful lives 1221
Indirect method 3006
Infrastructure 517
Intangible assets 1223, 1503
Inter-company balances 2316
Inter-company trading 2615
Inter-company transactions 2027, 2503
Interest 506, 2111
Interest rate risk 2115
Interim financial report 3504
Internally generated goodwill 1210
Internally generated intangible assets 1210
International Financial Reporting Standards
113
International harmonisation 114
Interpretations 106
Intra-group trading 2206
Inventories 2409
Inventory 2318
Investing activities 3008
Investment properties 1302
Issuable shares 2909
J
Joint control 3404
Joint ventures 2702
Jointly controlled assets 2707
Jointly controlled entities 2708
Jointly controlled operations 2704
L
Land and buildings 809, 1107
Lease classification 1105
Lessor accounting 1116
Licence fees 514
Line items 314
Loans and receivables 2107
M
Major customers 3113
Marketable securities 2409
Materiality 306
Measurement bases 211
Measurement period 2416
Mid-year acquisitions 2315, 2507
Mineral resources 1601
Monetary items 2803
N
Net investment in a foreign entity 2808
Net realisable value 709
Nokia 2117
Non-adjusting events 3303
Non-controlling interests 2506
Non-controllinginterests 2312
Non-current asset 3205
Non-current asset transfers 2303
Non-monetary government grants 904
Notes to the financial statements 325
SESSION 37 INDEX
Accountancy Tuition Centre (International Holdings) Ltd 2008 3704
O
Objectives of the IASB 104
Offset 2111
Offsetting 307
Onerous contracts 1722
Opening IFRS statement of financial position
3607
Operating leases 1114
Operating segment 3102
Option-pricing model 1911
Options 2913
Other comprehensive income 318
Overhaul costs 807
Own equity instruments 2110
P
Part exchange 806
Part replacement 807
Past event 1707
Past service cost 1819
Performance reporting 403
Plant and equipment 809
Positive goodwill 2415
Post retirement benefits 1806
Preference dividends 2903
Preference shares 2109
Present obligation 1705
Presentation currency 2804
Products and services 3112
Project update 110
Projected unit credit 1818
Property, plant and equipment 3607
Proportionate consolidation 2708
Provisions 1704
Purchase method 2206
Q
Qualifying assets 1003
Qualitative characteristics 206
Quantitative thresholds 3104
R
Real estate 511
Recognition 210, 2407
Recognition criteria 1211
Reconciliations 3110
Recoverable amount 1507
Refurbishment costs 1725
Regulatory framework 102
Related party 3402
Related party transactions 3403
Relevance 207
Reliability 208
Rendering of services 505
Repairs and maintenance 1724
Reportable segments 3103
Reporting performance 402
Research and development expenditure 1226
Research phase 1212
Residual value 802, 815, 1220
Restructuring 1723
Retirements and disposals 1222
Retrospective application 3616
Revaluation model 809, 1217, 1606
Revaluations 809, 1226
Revenue 603
Revenue recognition 603
Revenue recognition criteria 503
Reversals of impairment losses 1523
Rights issues 2905
Risk management 2115
Risks and rewards 1105
Royalties 506
S
Sale and leaseback 1119
Sale and repurchase 508
Sale of goods 503
Sales tax 522
Segment reporting 1525
Separate information 3103
Service concession arrangements 516
Share appreciation rights 1912
Share option 1904
Share-based payment transactions 3613
Share-based payments 1902
Short term benefits 1805
SIC-10: Government Assistance 910
SIC-12: Consolidation 2204
SIC-15: Operating Leases 1115
SIC-31: Revenue Barter Transactions
Involving Advertising Services 515
SIC-32: Intangible Assets Web Site Costs
1215
Significant influence 2603, 3404, 2603, 3404
Special purpose entities 2204
Stage of completion 608
Standard setting 108
Standards Advisory Council 106
Statement of cash flows 3004
Statement of changes in equity 323
Statement of comprehensive income 317
Statement of financial position 310
Subscriptions 511
Subsequent costs 807
Subsequent expenditure 1210
SESSION 37 INDEX
Accountancy Tuition Centre (International Holdings) Ltd 2008 3705
T
Trade-in 806
Transaction costs 2108
Transition overview 3606
Transition to IFRSs 3604
Treasury shares 1919, 2114
True and fair 2202
U
Underlying assumptions 206
Understandability 207
Unrealised profit 2317, 2503, 2616, 2503, 2616
Unwinding of the discount 1717
Useful life 814, 1218
V
Valuation technique 1911
Value in use 1510
Vesting conditions 1904, 1907
Vesting period 1908
Voluntary disclosures 3019
W
Warranties 1705
Web site costs 1215
Work program 111
SESSION 37 INDEX
Accountancy Tuition Centre (International Holdings) Ltd 2008 3706