The Impact of IFRS on Industry

Index

1. A.P. Moller-Maersk A/S
   1. business combinations
   2. consolidation
   3. derivative financial ­instruments
   4. foreign currency translation
   5. income statement
   6. segment information
2. Aberdis, impact of IFRIC on
3. accounting manual
4. accounting research bulletins
5. accrual basis of accounting
6. Aegon
   1. embedded derivatives and participation features
   2. guaranteed minimum benefits
   3. insurance contracts
   4. investment contracts
      1. for account of policyholders
      2. with discretionary participation features
      3. without discretionary participation features
   5. liability adequacy testing
   6. life insurance contracts
   7. non-life insurance ­contracts
   8. shadow accounting
7. agriculture
   1. first time conversion
   2. IAS Agriculture
      1. agricultural activities
      2. measurement and ­disclosures
   3. IAS Impairment of Assets
   4. IFRS Standards that could impact the industry
   5. overview
8. airline industry
   1. first-time conversion to IFRS
   2. IAS Property, Plant and Equipment
      1. aircraft acquisition costs
      2. component approach
      3. measurement
      4. residual values
   3. IAS Leases
   4. IAS/IFRS Revenue Recognition
   5. IAS Impairment of Assets
   6. IAS Provisions, Contingent Liabilities and Contingent Assets
   7. IFRS Standards that could impact the ­industry
   8. frequent flier accounting
   9. joint ventures
   10. lease contracts
   11. onerous contracts
   12. overview
   13. provisions
   14. sale and leaseback transactions
9. all risks yield
10. amortised cost
11. Anglesey Aluminium
12. APM Terminals
13. assets held-to-maturity
14. Audi
15. automotive industry
    1. IAS Inventories
    2. IAS Property, Plant and Equipment
    3. IAS
       1. multiple-component arrangements
    4. IAS
       1. development costs
       2. intangible ...