Mastering the FASB Codification and eIFRS: A Case Approach

INDEX

Access—eIFRS, 21

Access—the Codification, 2–4

Accounting Research Bulletin, 1

Acquisition, 6, 49, 61, 93

Advanced search, 2, 7, 8, 12, 13, 24–26, 29, 30, 36

Advanced search—eIFRS, 29

Advanced search—the Codification, 2

AICPA, 2, 7, 20, 31, 40

Allowance account, 45

Appraisal, 65, 66

ARB, 1

Asset retirement obligations, 47

Barter transactions, 47

Basic search, 26

Bond, 36, 37, 61, 81

Book value, 66

Browse tab, 4, 6, 7

Business combination, 6, 25, 62, 63

Case – business combination, 62–64

Case – impairment, 65–68

Case – intermediate I topics, 56–59

Case – intermediate II topics, 59–62

Closely held firm, 60

Codification – copy/paste, 14–17

Codification – e-mail, 14–17

Codification – print, 14–17

Codification access, 2

Coding structure, 7

Contingencies, 73, 74

Contingency, 73, 74

Convertible bond, 61

Cookie Jar Reserves, 72

Cross-reference, 4, 7, 8, 25, 31

Current assets, 50

Debt classification, 44

Dell, 72–74

Derivatives implementation group, 1

DIG, 1

Earnings Per Share (EPS), 39, 46, 73, 90

EDGAR, 33–35

eIFRS – print, 30

eIFRS access, 21

eIFRS-copy/paste, 30

EITF, 1, 4

e-mail – the Codification, 14

Emerging issue task force, 1

E-Trade, 75–80

Fair value, 24, 44, 57, 61, 62, 65, 66, 79

FASB, 1, 2, 4, 7, 31, 41–45, 50–54

First-time adopters of IFRS, 48

GAAP, 1, 4, 6, 30, 31, 45, 47, 50, 56, 57, 58, 60, 61, 63, 64, 66, 67, 70, 71, 74, 76–78, 80, 83, 89, 90, 91, 93

Go to box, 6

Hierarchy, 1, 18, 21, 30

IAS, 21, 28, 30

IASB, 18, 21, 22, 24, 30, 31, 32

IFRIC, 18, 24, 30, 49

IFRS ...