INDEX
ACCA
accepting an audit client, Code of Ethics for Professional Accountants
accounting policies
changes
definition
IAS 1 ‘Presentation of Financial Statements’
IAS 8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’
illustrative financial statements
Nokia Corporation
SMEs
accounting records
adequacy assessments
evidence generation requirements
third party service organisations
accruals basis of accounting
concepts
definition
accrued expenses
concepts
Nokia Corporation
acquisitions
see also business combinations
fair value
FRS 6 ‘Acquisitions and Mergers’
Nokia Corporation
‘acting in concert’ persons, IAS 24 ‘Related Party Disclosures’
actuarial gains/losses
Acute Mobile
addressee paragraph, auditors’ reports
adjusting events
see also subsequent…
definition
IAS 10 ‘Events After the Reporting Period’
types
adverse auditors’ opinions
definition
illustrative auditors’ reports
advocacy threats, concepts
after-date cash testing
agent sellers, revenue recognition
agricultural activities
Aidan Inc.
AIM
Alex Inc.
Alicia Enterprises
alternative accounting rules
alternative GAAP, groups
AMG Inc.
amortisation/depreciation, estimation techniques
analytical procedures
see also evidence…; ‘proof in total’…; ratio analysis; reviews; substantive…
audit planning
concepts
definition
illustrations
income statement expenditure reviews
ISA 520 (redrafted) ‘Analytical Procedures’
prior-period financial information
reliance factors
suggested tests
techniques
timing factors
ANG
