Index

abnormal waste costs

accountancy fees

accounting definitions

accounting estimates

definition1
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

accounting policies

changes
first-time adoption of IFRSs
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

accounting profit, tax definitions4

accruals concept

acquisition date, business combinations

‘acquisition method’ of accounting

acquisitions see business combinations

active markets, market values

actual cumulative (cum) rights price, definition

adjusting events

see also events after the reporting period

adoption of IFRSs

advertising costs

Africa, IASB

agenda step of IFRS creation

agriculture

see also biological assets
definitions
IAS 41 Agriculture

aims of the IASB

alternative accounting treatments, IASB aims

amendments to IFRSs/IASs

amortization

Annual Improvements Project of the IASB

annuities

appendix

approval requirements, financial statements

Asia, IASB

assets

see also current...; impairment...; non-current...
control concepts
definition
elements of the financial statements
fair values
financial assets
recognition and measurement

associates

concepts
consolidated financial statements
definition
dividends
goodwill
IAS 28 Investments in Associates and Joint Ventures
intra-group trading
loss-making associates
‘significant influence’
subsidiary status

audits

concepts
definition
ethical issues
evidence
exemptions
features
fees
historical background
IESBA Codes
independence requirements ...

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