Index

Index
The index to this volume is a comprehensive index. It references not only all International
Financial Reporting Standards—IFRSs, IASs and Interpretations—but also all related
documentation including Bases for Conclusions, Implementation Guidance and Illustrative
Examples. In addition, it includes references to the IFRS Foundation Constitution, the IASB
Conceptual Framework for Financial Reporting, the Preface to IFRSs, an IFRS Practice Statement and
the IFRS Foundation Due Process Handbook.
References to IFRSs, IASs, Interpretations and supporting documentation are by document
number and paragraph number. The index uses prefix notations to identify the document
to which paragraphs and subparagraphs belong. These prefix notations are as follows:

Section Prefix Examples Reference

International Financial
Reporting Standards
(IFRSs) 1–13
International
Accounting Standards
(IASs) 1–41
Application guidance
Appendices to IFRSs and
IASs
Basis for Conclusions on
IFRSs
Basis for Conclusions on
IASs
Implementation
guidance on IFRSs and
IASs
Illustrative examples on
IFRSs and IASs
IFRS IFRS 1.1–47A IFRS 1, paragraphs 1 to
IFRS 3.3A(c) 47A
IFRS 3, paragraph 3A
subparagraph (c)
IAS IAS 37.10 IAS 37, paragraph 10
IAS 12.26(a) IAS 12, paragraph 26
subparagraph (a)
App.AG IAS 32.App.AG25–AG26 Application guidance on
IAS 32, paragraphs
App.AG25 to App.AG26
App IFRS 1.App.A–C IFRS 1, Appendices A to
IAS 36.App.A4 C
IAS 36, Appendix A,
paragraph A4
B, BC IFRS 2.BC19–BC22 Basis for Conclusions on
or BCZ IFRS 2, paragraphs BC19
to BC22
B, BC IAS 24.BC8–BC14 Basis for Conclusions on
or BCZ IAS 36.BCZ108–BCZ112 IAS 24, paragraphs BC8
to BC14
Basis for Conclusions on
IAS 36, paragraphs
BCZ108to BCZ112
IG IAS 39.IG.Q&A.E.4.2 Implementation
IFRS 4.IG6–IG10 guidance on IAS 39 Q&A
E.4.2,
Implementation
guidance on IFRS 4,
paragraphs IG6 to IG10
IE IAS 33.IE1 IAS 33, Illustrative
example 1

Other prefixes are: IFRS Foundation Constitution–CN; Preface to International Financial

Reporting Standards–IFRS Preface; IFRS Foundation Due Process Handbook–DPH; IFRIC
Interpretation–IFRIC; SIC Interpretation–SIC; IASB Conceptual Framework–CF; IFRS Practice
Statement–PS

姝 IFRS Foundation
Index
Accounting estimates
see Estimates
Accounting model, F.4.56, F.4.65
Accounting policies
application, IAS 8.7–12
changes in accounting policies,
IAS 8.19–21
criteria for change, IAS 8.14–15
disclosure, IAS 8.28–31,
IAS 8.BC30–BC31
generally, IAS 8.16
insurance contracts
see Insurance contracts
prospective application when
retrospective application not
practicable, IAS 8.IG3.1–IG3.4
retrospective application,
IAS 8.22–27, IAS 8.50–53
revaluations, IAS 8.17
consistency of, IAS 8.13
definition, IAS 8.5
disclosure of accounting policies,
IAS 1.117–124, IAS 1.BC77–BC78
financial instruments, IFRS 7.21,
IFRS 7.B5
first-time adoption of IFRSs,
IFRS 1.7–11, IFRS 1.BC97
IAS 8 Accounting Policies, Changes in
Accounting Estimates and Errors
amendments, IAS 8.App
basis for conclusions,
IAS 8.BC1–BC33
changes from previous
requirements, IAS 8.IN5–IN18
criterion for exemption from
requirements, IAS 8.BC23–BC29
definitions, IAS 8.5
effective date, IAS 8.54–54C
objectives, IAS 8.1–2
overview, IAS 8.IN1
ranking of guidance,
IAS 8.BC13–BC15
reasons for revising IAS 8,
IAS 8.IN2–IN4
removing allowed alternative
treatments, IAS 8.BC4–BC11
scope, IAS 8.3–4
withdrawal of other
pronouncements, IAS 8.55–56
materiality, IAS 8.BC20–BC22
pronouncements of other
standard-setting bodies,
IAS 8.BC16–BC19
姝 IFRS Foundation
Accrual accounting
financial performance, CF.OB17–OB19
presentation of financial statements,
IAS 1.27–28
Acquirer
see Business combinations
Acquisition method
see Business combinations
Actuarial assumptions
see Defined benefit plans
Advertising
barter transactions, SIC-31.1–5,
SIC-31.BC6–BC10
SIC-31 Revenue—Barter Transactions
Involving Advertising Services, SIC-31.1–5
Aggregation
disclosure of interests in other entities,
IFRS 12.4, IFRS 12.App.B2–B6,
IFRS 12.BC80–BC81
presentation of financial statements,
IAS 1.30
segmental reporting, IFRS 8.12
Agriculture
agricultural produce
inventories, IAS 2.20
disclosure
disaggregation of the gain or loss,
IAS 41.BC.B78–B79
inability to measure fair value
reliably, IAS 41.54–56
proposed disclosures,
IAS 41.BC.B80–B81
requirements, IAS 41.40–53
separate disclosure of physical and
price changes, IAS 41.BC.B74–B77,
IAS 41.IE.ex2
example financial statements,
IAS 41.IE.ex1
government grants, IAS 41.34–38,
IAS 41.57, IAS 41.BC.B63–B73
IAS 41 Agriculture
basis for conclusions,
IAS 41.BC1–BC10
changes to the proposals in E65,
IAS 41.BC.B82
definitions, IAS 41.5–8,
IAS 41.BC3–BC4
development of the standard,
IAS 41.BC.B1–B7
effective date and transition,
IAS 41.58–61
features of, IAS 41.IN1–IN9
scope, IAS 41.1–4, IAS 41.BC.B8–B12

Agriculture – contd
recognition and measurement
additional biological
transformation, IAS 41.BC8–BC10
agricultural produce,
IAS 41.BC.B41–B46
biological assets, IAS 41.BC.B13–B40
gains and losses, IAS 41.26–29,
IAS 41.BC.B38–B40
inability to measure fair value
reliably, IAS 41.30–33,
IAS 41.BC.B34–B37
intangible assets, IAS 41.BC.B58–B60
land related to agricultural activity,
IAS 41.BC.B55–B57
requirements, IAS 41.10–25,
IAS 41.BC5–BC7
sales contracts, IAS 41.BC.B47–B54
subsequent expenditure,
IAS 41.BC.B61–B62
Allowance account for credit losses
disclosure of, IFRS 7.16
Amortisation
intangible assets, IAS 38.97–106
Assembled workforce
business combinations, IFRS 3.App.B37,
IFRS 3.BC176–BC180
Assets
see Business combinations; Current
assets; Property, plant and
equipment
generally, CF.4.8–4.14
recognition, CF.4.44–4.45
Assets held for sale
see Discontinued operations
business combinations, IFRS 3.31,
IFRS 3.BC305–BC307
ceasing to be classified as held for sale,
IFRS 5.26–29, IFRS 5.BC72A
classification as held for sale,
IFRS 5.6–12, IFRS 5.BC15–BC24
availability for immediate sale,
IFRS 5.IG.ex1–ex3
completion of sale expected within
one year, IFRS 5.IG.ex4–ex7
exchange of assets,
IFRS 5.BC25–BC27
plan to sell the controlling interest
in a subsidiary,
IFRS 5.BC24A–BC24E
extension of the period required to
complete a sale, IFRS 5.9,
IFRS 5.App.B
姝 IFRS Foundation
Index
Assets held for sale – contd
gains or losses relating to continuing
operations, IFRS 5.37
IFRS 5 Non-current Assets Held for Sale and
Discontinued Operations
amendments, IFRS 5.App.C
changes from ED 4, IFRS 5.BC84
comparison with relevant aspects of
SFAS 144, IFRS 5.BC85
definitions, IFRS 5.App.A
dissenting opinions,
IFRS 5.DO1–DO13
effective date, IFRS 5.44–44I
features of, IFRS 5.IN6
issuing, IFRS 5.IN1–IN5,
IFRS 5.BC1–BC7
objective of, IFRS 5.1
scope, IFRS 5.2–5B,
IFRS 5.BC8–BC14E
terminology, IFRS 5.BC80–BC83
transitional provisions, IFRS 5.43,
IFRS 5.BC78–BC79A
withdrawal of IAS 35, IFRS 5.45
impairment loss, IFRS 5.20–25,
IFRS 5.BC39–BC41, IFRS 5.IG.ex10
measurement, IFRS 5.15–19,
IFRS 5.BC28–BC38
assets reclassified as held for use,
IFRS 5.BC49–BC51
newly acquired assets,
IFRS 5.BC42–BC45
revaluations, IFRS 5.BC47–BC48
measuring and presenting subsidiaries
acquired with a view to resale,
IFRS 5.IG.ex13
presentation and disclosure,
IFRS 5.38–42, IFRS 5.BC56–BC58,
IFRS 5.IG.ex12
recognition of subsequent increases in
fair value less costs to sell,
IFRS 5.BC46
removal of exemption from
consolidation for subsidiaries,
IFRS 5.BC52–BC55
Associates
see Separate financial statements
deferred tax, IAS 12.38–39, IAS 12.42,
IAS 12.44–45
disclosure of interests in
see Disclosure of interests in other
entities
Index
Associates – contd
fair value of investments for which
there are published price
quotations, IFRS 12.21(b),
IFRS 12.BC61
general disclosure requirements,
IFRS 12.20, IFRS 12.BC42–BC43,
IFRS 12.BC59–BC60
nature, extent and financial effects
of interests in, IFRS 12.21–22,
IFRS 12.BC44–BC46
risks associated with interests in,
IFRS 12.23
summarised financial information,
IFRS 12.App.B12,
IFRS 12.App.B14–B17,
IFRS 12.BC47–BC52
earnings per share, IAS 33.App.A11–A12
equity method
accounting treatment, IAS 28.10–15
classification as held for sale,
IAS 28.20–21, IAS 28.BC23–BC27
changes in ownership interest,
IAS 28.25
discontinuing the use of the equity
method, IAS 28.22–23,
IAS 28.BC28–BC31
exemptions, IAS 28.17–19,
IAS 28.BC20–BC22
investment in an associate becomes
an investment in a joint venture,
IAS 28.24
non-coterminous year-ends,
IAS 28.BCZ19
procedures, IAS 28.26–39
recognition of losses,
IAS 28.BCZ38–BCZ41
severe long-term restrictions
impairing ability to transfer funds
to the investor, IAS 28.BCZ18
temporary joint control and
significant influence,
IAS 28.BCZ17
first-time adoption of IFRSs, IFRS 1.31,
IFRS 1.App.D14–D17,
IFRS 1.BC58A–BC63
IAS 28 Investments in Associates and Joint
Ventures
basis for conclusions,
IAS 28.BC1–BC56
definitions, IAS 28.3–4
disclosure requirements,
IAS 28.BC52–BC55
姝 IFRS Foundation
Associates – contd
effective date and transition,
IAS 28.45–46, IAS 28.BC47–BC50
features of, IAS 28.IN3–IN11
incorporation of SIC-13,
IAS 28.BC32–BC37
overview, IAS 28.IN1–IN2, IAS 28.1
scope, IAS 28.2, IAS 28.BC10–BC14
summary of main changes from
IAS 28 (2003 revision),
IAS 28.BC56
withdrawal of IAS 28 (2003),
IAS 28.47, IAS 28.BC51
impairment losses, IAS 28.40–43,
IAS 28.BCZ42–BCZ46,
IAS 28.DO1–DO3
separate financial statements, IAS 28.44
significant influence, IAS 28.5–9,
IAS 28.BC15–BC16
statement of cash flows, IAS 7.37–38
Balance sheet
see Statement of financial position
Bargain purchases
business combinations, IFRS 3.34–36,
IFRS 3.BC371–BC381, IFRS 3.IE45–IE49
Barter transactions
advertising services, SIC-31.1–5,
SIC-31.BC6–BC10
SIC-31 Revenue—Barter Transactions
Involving Advertising Services, SIC-31.1–5
Biological assets
see Agriculture
Bonus payments (bonus plans)
recognition and measurement,
IAS 19.19–24
Borrowing costs
see Interest
disclosure, IAS 23.26
first-time adoption of IFRSs,
IFRS 1.App.D23, IFRS 1.BC63E,
IFRS 1.IG23–IG24
hyperinflationary economies, IAS 23.9
IAS 23 Borrowing Costs
amendments, IAS 23.App,
IAS 23.BC.App, IAS 23.IG
basis for conclusions,
IAS 23.BC1–B27
consequential amendments to
IAS 11, IAS 23.BC27
definitions, IAS 23.5–7
differences between IAS 23 and
SFAS 34, IAS 23.BC19–BC26

Borrowing costs – contd
dissenting opinions,
IAS 23.DO1–DO5
effective date and transition,
IAS 23.27–29A, IAS 23.BC15–BC18
scope, IAS 23.2–4, IAS 23.BC4–BC6
withdrawal of IAS 23 (revised 1993),
IAS 23.30
operating segments requirement to
disclose, IFRS 8.23
recognition
cessation of capitalisation,
IAS 23.22–25
commencement of capitalisation,
IAS 23.17–19
core principle, IAS 23.1, IAS 23.8–9
directly attributable to the
acquisition, construction or
production of a qualifying asset,
IAS 23.BC7–BC14
eligibility for capitalisation,
IAS 23.10–15
suspension of capitalisation,
IAS 23.20–21
service concession arrangements,
IFRIC 12.22, IFRIC 12.BC57–BC59
Branches
deferred tax, IAS 12.38–40,
IAS 12.44–45
Business combinations
accounting methods
assessment of, IFRS 3.BC22–BC23
acquirer
identification of, IFRS 3.6–7,
IFRS 3.App.B13–B18,
IFRS 3.BC82–BC105
acquisition method
application of, IFRS 3.4,
IFRS 3.BC80–BC81
determining the acquisition date,
IFRS 3.8–9, IFRS 3.BC106–BC110
generally, IFRS 3.IN6–IN12
reasons for adopting,
IFRS 3.BC24–BC28
recognising and measuring
goodwill or a gain from a bargain
purchase, IFRS 3.32–40,
IFRS 3.BC312–BC336
recognising and measuring the
identifiable assets acquired, the
liabilities assumed, and any
non-controlling interest in the
acquiree, IFRS 3.10–31
姝 IFRS Foundation
Index
Business combinations – contd
requirements, IFRS 3.5,
IFRS 3.BC80A
acquisition-related costs, IFRS 3.53,
IFRS 3.BC365–BC370
assembled workforce, IFRS 3.App.B37,
IFRS 3.BC176–BC180
assets and liabilities arising from
contingencies, IFRS 3.BC222–BC241,
IFRS 3.BC266–BC271,
IFRS 3.BC277–BC278
assets held for sale, IFRS 3.31,
IFRS 3.BC305–BC307
assets that the acquirer intends not to
use or to use in a different way,
IFRS 3.App.B43, IFRS 3.BC261–BC262
assets with uncertain cash flows,
IFRS 3.App.B41, IFRS 3.BC252–BC260
bargain purchases, IFRS 3.34–36,
IFRS 3.BC371–BC381, IFRS 3.IE45–IE49
classification and designation of
identifiable assets acquired and
liabilities assumed, IFRS 3.15–17
common control, entities under,
IFRS 3.2, IFRS 3.App.B1–B4,
IFRS 3.BC59
consideration transferred
classification of,
IFRS 3.BC361–BC370
measurement, IFRS 3.37–38,
IFRS 3.App.B20,
IFRS 3.BC338–BC342
contingent consideration
classification, IFRS 3.40
recognition and measurement,
IFRS 3.39, IFRS 3.58,
IFRS 3.BC343–BC360
contingent liabilities
definition, IFRS 3.22
recognition and measurement,
IFRS 3.23, IFRS 3.56,
IFRS 3.BC242–BC245,
IFRS 3.BC272–BC276
contingent payments to employees or
selling shareholders, IFRS 3.52,
IFRS 3.App.B54–B55, IFRS 3.IE58–IE60
contract alone, by
accounting treatment,
IFRS 3.BC78–BC79
transitional provisions,
IFRS 3.App.B68–B69
Index
Business combinations – contd
deferred tax
changes in recognised deferred tax
assets, IFRS 3.67
illustrative computations and
presentation, IAS 12.IE.ex3,
IAS 12.IE.ex6
definition of, IFRS 3.3,
IFRS 3.App.B5–B12, IFRS 3.BC5–BC21
disclosure, IFRS 3.IN13, IFRS 3.59–63,
IFRS 3.App.B64–B67,
IFRS 3.BC401–BC428
example layout, IFRS 3.IE72
employee benefits, IFRS 3.26,
IFRS 3.BC296–BC300
exceptions to the recognition or
measurement principles,
IFRS 3.21–31, IFRS 3.BC263–BC311
first-time adoption of IFRSs,
IFRS 1.App.C1–C5, IFRS 1.BC31–BC40,
IFRS 1.IG22
forward contracts, IAS 39.BC24A–BC24E
fresh start method, IFRS 3.BC55–BC57
goodwill
distinguishing identifiable
intangible assets from goodwill,
IFRS 3.BC157–BC184
recognition and measurement,
IFRS 3.32–33, IFRS 3.App.B47,
IFRS 3.BC313–BC336
reverse acquisitions, IFRS 3.IE6
IFRS 3 Business Combinations
comparison with SFAS 141(R),
IFRS 3.IE
costs and benefits,
IFRS 3.BC435–BC439
effective date and transition,
IFRS 3.64–67,
IFRS 3.BC429–BC434C
objective of, IFRS 3.1
scope, IFRS 3.2, IFRS 3.BC58–BC79
withdrawal of IFRS 3 (2004),
IFRS 3.68
income tax, IFRS 3.25
indemnification assets
recognition and measurement,
IFRS 3.27–28, IFRS 3.57,
IFRS 3.BC301–BC303
insurance contracts,
IFRS 3.BC189–BC196,
IFRS 4.31–33,
IFRS 4.BC147–BC153, IFRS 4.IG40
姝 IFRS Foundation
Business combinations – contd
intangible assets
accounting for, IFRS 3.App.B39
artistic-related intangible assets,
IFRS 3.IE32–IE33
contract-based intangible assets,
IFRS 3.IE34–IE38
customer-related intangible assets,
IFRS 3.IE23–IE31
distinguishing identifiable
intangible assets from goodwill,
IFRS 3.BC157–BC184
examples of, IFRS 3.IE16–IE44
marketing-related intangible assets,
IFRS 3.IE18–IE22
measurement and recognition,
IFRS 3.App.B31–B34,
IFRS 3.App.B40, IAS 38.33–43,
IAS 38.BC16A–BC19D
technology-based intangible assets,
IFRS 3.IE39–IE44
joint ventures
excluded from scope of IFRS 3,
IFRS 3.BC59–BC61
liabilities for restructuring or exit
activities acquired
recognition, IFRS 3.BC132–BC143
measurement period, IFRS 3.45–50,
IFRS 3.BC390–BC400, IFRS 3.IE50–IE53
mutual entities
accounting method,
IFRS 3.BC64–BC77
identifying the acquirer,
IFRS 3.BC104–BC105
measurement, IFRS 3.App.B47–B49
transitional provisions, IFRS 3.66,
IFRS 3.App.B68–B69
non-controlling interests in the
acquiree,
measurement, IFRS 3.19,
IFRS 3.App.B44–B45,
IFRS 3.BC205–BC221A,
IFRS 3.DO2–DO10,
IFRS 3.IE44A–IE44J
not-for-profit organisations,
IFRS 3.BC62–BC63
operating leases, IFRS 3.App.B28–B30,
IFRS 3.App.B42, IFRS 3.BC144–BC148
overpayments, IFRS 3.BC382
pooling method
reasons for rejecting,
IFRS 3.BC29–BC54
potential contracts, IFRS 3.App.B38

Business combinations – contd
pre-existing relationships settlement of,
IFRS 3.52, IFRS 3.App.B51–B53,
IFRS 3.BC122, IFRS 3.IE54–IE57
reacquired rights recognition and
measurement, IFRS 3.29, IFRS 3.55,
IFRS 3.App.B35–B36,
IFRS 3.BC181–BC184,
IFRS 3.BC308–BC310
recognising and measuring the
identifiable assets acquired, the
liabilities assumed, and any
non-controlling interest in the
acquiree, IFRS 3.10–31
acquisition-date fair value of
particular types of assets,
IFRS 3.BC252–BC262
assets and liabilities arising from
contingencies, IFRS 3.22–23,
IFRS 3.BC222–BC241
classifying and designating assets
acquired and liabilities assumed,
IFRS 3.15–17, IFRS 3.BC185–BC188
conditions for recognition,
IFRS 3.11–14, IFRS 3.BC112–BC130
definition of fair value,
IFRS 3.BC246–BC251
fair value as the measurement
principle, IFRS 3.18–19,
IFRS 3.BC198–BC204
guidance for recognising particular
assets and liabilities,
IFRS 3.BC131–BC184
research and development,
IFRS 3.BC149–BC156,
IAS 38.BC78–BC89
reverse acquisitions
accounting for, IFRS 3.IE1–IE15
consolidated financial statements,
IFRS 3.App.B21–B22,
IFRS 3.IE7–IE8
earnings per share,
IFRS 3.App.B25–B27,
IFRS 3.IE9–IE10
goodwill, IFRS 3.IE6
measuring the consideration
transferred, IFRS 3.App.B20,
IFRS 3.IE4–IE5
non-controlling interest,
IFRS 3.App.B23–B24,
IFRS 3.IE11–IE15
requirements, IFRS 3.App.B19
姝 IFRS Foundation
Index
Business combinations – contd
separate transactions
accounting for, IFRS 3.51,
IFRS 3.BC120
determining, IFRS 3.App.B50
examples of, IFRS 3.52,
IFRS 3.BC121–BC123
share-based payments
recognition and measurement,
IFRS 3.30, IFRS 3.App.B56–B62B,
IFRS 3.BC311–BC311B
replacement awards,
IFRS 3.BC361–BC364,
IFRS 3.IE61–IE71, IAS 12.IE.ex6
scope of IFRS 2, IFRS 2.BC23–BC24D
step acquisitions, IFRS 3.41–42,
IFRS 3.BC384–BC389, IFRS 3.DO11
subsequent measurement and
accounting, IFRS 3.54, IFRS 3.App.B63
without the transfer of consideration,
IFRS 3.43–44, IFRS 3.App.B46
Capital
concepts of capital, CF.4.57–4.58
disclosures, IAS 1.134–136,
IAS 1.BC5–BC6, IAS 1.BC85–BC100,
IAS 1.IG10–IG11
Capital maintenance
adjustments, CF.4.36
concepts of capital maintenance,
CF.4.59–4.65
Cash flows
see Statement of Cash Flows
financial performance, CF.OB20
Catastrophe and equalisation provisions
insurance contracts, IFRS 4.BC87–BC93,
IFRS 4.IG58
Changes in accounting policies
see Accounting policies
Chief operating decision maker, IFRS 8.7
Commitments, IFRS 12.23(a)
Comparative information
comparability as a qualitative
characteristic of financial
information, CF.QC20–QC25,
CF.BC3.32–BC3.33
first-time adoption of IFRSs, IFRS 1.21,
IFRS 1.App.E1–E2, IFRS 1.BC9–BC10,
IFRS 1.BC85–BC89A
hyperinflationary economies
restatement of, IAS 29.34
presentation of financial statements,
IAS 1.38–44, IAS 1.BC31–BC36
Index
Compensation
government grants as, IAS 20.20–22
Conceptual Framework for Financial Reporting
accrual accounting
financial performance,
CF.OB17–OB19
assets, CF.4.8–4.14
capital
concepts of capital, CF.4.57–4.58
capital maintenance
adjustments, CF.4.36
concepts of capital maintenance,
CF.4.59–4.65
cash flows, CF.OB20
comparability, CF.QC20–QC25,
CF.BC3.32–BC3.33
economic resources and claims
changes, CF.OB15–OB16, CF.OB21
information on, CF.OB13–OB14,
CF.BC1.31–BC1.35
elements of financial statements,
CF.4.2–4.36
equity, CF.4.20–4.23
faithful representation, CF.QC12–QC18,
CF.BC3.19–BC3.31
financial performance
accrual accounting, CF.OB17–OB19
cash flows, CF.OB20
income and expenses, CF.4.24–4.35
financial position, CF.OB12, CF.4.4–4.23
going concern, CF.4.1
liabilities, CF.4.15–4.19
measurement
basis of measurement, CF.4.54–4.56
reliability of measurement,
CF.4.41–4.43
objective of general purpose financial
reporting, CF.OB1–OB11,
CF.BC1.1–BC1.8, CF.BC1.29–BC1.30
qualitative characteristics of useful
financial information
cost constraints, CF.QC35–QC39,
CF.BC3.47–BC3.48
enhancing characteristics,
CF.QC19–QC34, CF.BC3.32–BC3.43
excluded terms, CF.BC3.44–BC3.46
fundamental characteristics,
CF.QC5–QC18, CF.BC3.11–BC3.31
generally, CF.QC1–QC4,
CF.BC3.1–BC3.3, CF.BC3.8–BC3.10
objective of financial reporting,
CF.BC3.4–BC3.7
姝 IFRS Foundation
Conceptual Framework for Financial Reporting –
contd
recognition
assets, CF.4.44–4.45
expenses, CF.4.49–4.53
generally, CF.4.37–4.39
income, CF.4.47–4.48
liabilities, CF.4.46
probability of future economic
benefit, CF.4.40
reliability of measurement,
CF.4.41–4.43
relevance, CF.QC6–QC11,
CF.QC17–QC18, CF.BC3.11–BC3.18
timeliness, CF.QC29, CF.BC3.37–BC3.39
understandability, CF.QC30–QC32,
CF.BC3.40–BC3.43
usefulness of financial reports for
making decisions, CF.BC1.24–BC1.28
users of financial reports
hierarchy of primary users,
CF.BC1.18
management’s information needs,
CF.BC1.19
primary users, CF.BC1.9–BC1.17
regulators’ information needs,
CF.BC1.20–BC1.23
verifiability, CF.QC26–QC28,
CF.BC3.34–BC3.36
Confirmatory value
financial information, CF.QC7,
CF.QC9–QC10
Consolidated financial statements
accounting requirements
attribution of losses,
IFRS 10.App.B94,
IFRS 10.BCZ160–BCZ167
changes in ownership interests,
IFRS 10.23, IFRS 10.App.B96,
IFRS 10.BCZ168–BCZ179
consolidation period, IFRS 10.20,
IFRS 10.App.B88
consolidation procedures,
IFRS 10.19–21, IFRS 10.App.B86
loss of control, IFRS 10.25–26,
IFRS 10.App.B97–B99,
IFRS 10.BCZ180–BCZ190,
IFRS 10.DO13
measurement, IFRS 10.App.B88

Consolidated financial statements – contd
non-controlling interests,
IFRS 10.22–24,
IFRS 10.App.B94–B96,
IFRS 10.BCZ155–BCZ159,
IFRS 10.DO1–DO12,
IFRS 10.DO14–DO16
potential voting rights,
IFRS 10.App.B89–B91,
IFRS 10.BC154
reporting date,
IFRS 10.App.B92–B93
uniform accounting policies,
IFRS 10.19, IFRS 10.App.B87
control of an investee
ability to use power to affect
investor’s returns, IFRS 10.17–18,
IFRS 10.BC56–BC59
absolute power, IFRS 10.BC70
assessment of, IFRS 10.5–9,
IFRS 10.App.B2–B4,
IFRS 10.BC40–BC41, IFRS 10.BC68,
IFRS 10.BC71–BC75
basis for consolidation, as,
IFRS 10.1–2, IFRS 10.BC29–BC39
continuous assessment (see
reassessment), IFRS 10.8,
IFRS 10.App.B80–B85,
IFRS 10.BC149–BC153
power and returns, link between,
IFRS 10.17–18,
IFRS 10.App.B58–B72,
IFRS 10.BC56–BC59, IFRS 10.BC68
principal/agent status (see power
over an investee; delegated),
IFRS 10.18, IFRS 10.App.B58–B72,
IFRS 10.BC125–BC142
purpose and design of the investee,
IFRS 10.App.B5–B8,
IFRS 10.BC76–BC80
reassessment (see continuous
assessment), IFRS 10.8,
IFRS 10.App.B80–B85,
IFRS 10.BC149–BC153
relationship with other parties,
IFRS 10.App.B73–B75,
IFRS 10.BC81–BC92,
IFRS 10.BC143–BC146
specified assets, control of,
IFRS 10.App.B76–B79,
IFRS 10.BC147–BC148
姝 IFRS Foundation
Index
Consolidated financial statements – contd
exemption from preparing (see IFRS 10
Consolidated Financial Statements;
scope), IFRS 10.4,
IFRS 10.BCZ12–BCZ18
financial instruments
presentation,
IAS 32.App.AG29–AG29A
first-time adoption of IFRSs,
IFRS 1.App.D16–D17,
IFRS 1.BC60–BC63, IFRS 1.IG26–IG31
franchises (see Franchises),
IFRS 10.App.B29–B33
hyperinflationary economies
restatement of, IAS 29.35–36
IFRS 10 Consolidated Financial Statements
cost-benefit considerations,
IFRS 10.BC207–BC214
definitions, IFRS 10.App.A
effective date, IFRS 10.App.C1–C1B,
IFRS 10.BC191–BC194
features of, IFRS 10.IN6–IN12
generally, IFRS 10.IN1–IN2
issuing, IFRS 10.IN3–IN5
objective of, IFRS 10.1–3
scope, IFRS 10.4,
IFRS 10.BCZ19–BCZ28
severe long-term restrictions,
IFRS 10.BCZ21
temporary control, IFRS 10.BCZ20
transition, IFRS 10.App.C2–C6,
IFRS 10.BC195–BCZ203
parent, IFRS 10.2, IFRS 10.5,
IFRS 10.App.A
power over an investee
assessment of, IFRS 10.10–14,
IFRS 10.App.B9–B10,
IFRS 10.BC42–BC55
delegated (see principal/agent
status), IFRS 10.18,
IFRS 10.App.B58–B72,
IFRS 10.BC125–BC142
relevant activities,
IFRS 10.App.B11–B13,
IFRS 10.BC56–BC59,
IFRS 10.BC81–BC92
rights that give an investor power,
IFRS 10.App.B14–B54,
IFRS 10.BC93–BC124
protective rights, IFRS 10.14,
IFRS 10.App.B26–B28,
IFRS 10.BC70
Index
Consolidated financial statements – contd
substantive rights,
IFRS 10.App.B9,
IFRS 10.App.B22–B25
voting rights, IFRS 10.App.B15,
IFRS 10.App.B34–B50,
IFRS 10.BC96–BC124
reverse acquisitions,
IFRS 3.App.B21–B22, IFRS 3.IE7–IE8
subsidiary, IFRS 10.2, IFRS 10.App.A
variable returns, exposure, or rights, to,
IFRS 10.15–16, IFRS 10.App.B55–B57,
IFRS 10.App.B71–B72,
IFRS 10.BC60–BC67,
IFRS 10.BC141–BC142
Construction contracts (see IAS 11
Construction Contracts)
agreements for the construction of real
estate
accounting for revenue from the
construction of real estate,
IFRIC 15.13–19
analysis of a single agreement for
the construction of real estate,
IFRIC 15.InfN
determining whether the
agreement is within the scope of
IAS 11 or IAS 18, IFRIC 15.10–12,
IFRIC 15.BC14–BC19
disclosure, IFRIC 15.20–21,
IFRIC 15.BC31–BC33
generally, IFRIC 15.1–3,
IFRIC 15.BC8–BC13
illustrative examples,
IFRIC 15.IE1–IE11
recognition and measurement,
IFRIC 15.13–19,
IFRIC 15.BC20–BC30
changes in estimates, IAS 11.38
combining and segmenting,
IAS 11.7–10
contract costs
composition of, IAS 11.16–21
recognition of, IAS 11.22–35,
IAS 11.IE
contract revenue
composition of, IAS 11.11
measurement of, IAS 11.12–15
recognition of, IAS 11.22–35,
IAS 11.IE
disclosure, IAS 11.39–45
contingencies, IAS 11.45
contracts in progress, IAS 11.40–41
姝 IFRS Foundation
Construction contracts (see IAS 11
Construction Contracts) – contd
examples of accounting policy
disclosures, IAS 11.IE
examples of contract disclosures,
IAS 11.IE
gross amount due to/from
customers, IAS 11.42–44
requirements, IAS 11.39
expected losses, recognition of,
IAS 11.36–37
IAS 11 Construction Contracts
amendments, IAS 23.BC27
definitions, IAS 11.3–6
effective date, IAS 11.46
scope, IAS 11.1–2
IFRIC 15 Agreements for the Construction of
Real Estate
basis for conclusions,
IFRIC 15.BC1–BC35
changes from draft Interpretation
D21, IFRIC 15.BC34–BC35
effective date and transition,
IFRIC 15.24–25
issues addressed, IFRIC 15.6,
IFRIC 15.BC7
scope, IFRIC 15.4–5, IFRIC 15.7–9,
IFRIC 15.BC3–BC6
Contingent assets
construction contracts, IAS 11.45
disclosure, IAS 37.89–92, IAS 37.IG.A
IAS 37 Provisions, Contingent Liabilities and
Contingent Assets
definitions, IAS 37.10
effective date, IAS 37.IN23,
IAS 37.95–97
features of, IAS 37.IN2–IN22
relationship between provisions and
contingent liabilities,
IAS 37.12–13
scope, IAS 37.IN1, IAS 37.1–9
transitional provisions, IAS 37.93
recognition, IAS 37.31–35, IAS 37.IG.A
Contingent consideration
business combinations
classification, IFRS 3.40
recognition and measurement,
IFRS 3.39, IFRS 3.58,
IFRS 3.BC343–BC360
Contingent liabilities
business combinations
definition, IFRS 3.22
 Index

Contingent liabilities – contd Credit risk

recognition and measurement, disclosure
IFRS 3.23, IFRS 3.56, financial instruments, IFRS 7.36–38,
IFRS 3.BC242–BC245, IFRS 7.App.B9–B10,
IFRS 3.BC272–BC276 IFRS 7.BC49–BC56A,
construction contracts, IAS 11.45 IFRS 7.IG21–IG29
disclosure, IAS 37.86–88, IAS 37.91–92, insurance contracts, IFRS 4.IG62,
IAS 37.IG.A–B, IAS 37.IE.C IFRS 4.IG64–IG65A
IAS 37 Provisions, Contingent Liabilities and Currency risk
Contingent Assets financial instruments,
definitions, IAS 37.10 IFRS 7.App.B23–B24
effective date, IAS 37.IN23, Current assets
IAS 37.95–97 statement of financial position,
features of, IAS 37.IN2–IN22 IAS 1.66–68
relationship between provisions and Current liabilities
contingent liabilities, statement of financial position,
IAS 37.12–13 IAS 1.69–76, IAS 1.BC38A–BC48
scope, IAS 37.IN1, IAS 37.1–9 Customer loyalty programmes
transitional provisions, IAS 37.93 IFRIC 13 Customer Loyalty Programmes
joint ventures, IFRS 12.23(b), allocation method,
IFRS 12.BC57–BC58 IFRIC 13.BC12–BC14
recognition, IAS 37.27–30 attributing revenue to award
Contracts to buy or sell non-financial items credits, IFRIC 13.BC9–BC11
accounting treatment, IAS 39.BC24 background, IFRIC 13.1–2
definition, IAS 32.8–10, basis for conclusions,
IAS 32.App.AG30–AG33 IFRIC 13.BC1–BC22
Control of an investee, IFRS 10.App.A changes from draft Interpretation
Co-operatives D20, IFRIC 13.BC22
IFRIC 2 Members’ Shares in Co-operative consensus, IFRIC 13.5–9
Entities and Similar Instruments effective date and transition,
background, IFRIC 2.1–2, IFRIC 13.10–11
IFRIC 2.BC2–BC5 scope, IFRIC 13.3, IFRIC 13.BC2–BC4
basis for conclusions, illustrative examples
IFRIC 2.BC2–BC25 awards supplied by a third party,
consensus, IFRIC 2.5–12 IFRIC 13.BC18–BC21,
effective date and transition, IFRIC 13.IE6–IE10
IFRIC 2.14–17, IFRIC 2.BC24–BC25 awards supplied by the entity,
example applications, IFRIC 13.BC15–BC17,
IFRIC 2.App.A1–A19 IFRIC 13.IE1–IE5
scope, IFRIC 2.3 measuring the fair value of award
issue, IFRIC 2.4–13 credits, IFRIC 13.App.AG1–AG3,
examples, IFRIC 2.App.A1–A19 IFRIC 13.BC5–BC21
measurement, IFRIC 2.10, Customers
IFRIC 2.BC18–BC19 see Customer loyalty programmes
prohibitions against redemption, IFRIC 18 Transfers of Assets from Customers
IFRIC 2.8–9, IFRIC 2.BC13–BC17 amendments to IFRS 1,
right to refuse redemption, IFRIC 2.7, IFRIC 18.App
IFRIC 2.BC11–BC12 background, IFRIC 18.BC3
Corporate assets basis for conclusions,
cash-generating units, IAS 36.100–103 IFRIC 18.BC1–BC26
illustrative example, IAS 36.IE69–IE79 changes from draft Interpretation
Cost plus contract, IAS 11.3 D24, IFRIC 18.BC26

姝 IFRS Foundation
Index
Customers – contd
effective date and transition,
IFRIC 18.22, IFRIC 18.BC25
issues addressed, IFRIC 18.8,
IFRIC 18.BC10–BC12
scope, IFRIC 18.3–7,
IFRIC 18.BC4–BC9
transfers of assets from customers
definition of asset, IFRIC 18.9–10,
IFRIC 18.BC13
examples of, IFRIC 18.1–2
first-time adoption of IFRSs,
IFRS 1.App.D24
identifying the separately
identifiable services,
IFRIC 18.14–17,
IFRIC 18.BC17–BC18
illustrative examples,
IFRIC 18.IE1–IE9
initial recognition and
measurement, IFRIC 18.11,
IFRIC 18.BC14–BC15
revenue recognition, IFRIC 18.13,
IFRIC 18.18–20,
IFRIC 18.BC19–BC22
transfers of cash from customers,
IFRIC 18.21, IFRIC 18.BC23–BC24
Death-in-service benefits
employees, IAS 19.BC253
Decommissioning funds
accounting for an interest in a fund,
IFRIC 5.7–9, IFRIC 5.BC7–BC21
accounting for obligations to make
additional contributions, IFRIC 5.10,
IFRIC 5.BC22–BC25
disclosure, IFRIC 5.11–13, IFRIC 5.BC26
IFRIC 5 Rights to Interests Arising from
Decommissioning, Restoration and
Environmental Rehabilitation Funds
amendment to IAS 39, IFRIC 5.App
background, IFRIC 5.BC2–BC3
basis for conclusions,
IFRIC 5.BC1–BC28
effective date and transition,
IFRIC 5.14–15, IFRIC 5.BC27–BC28
issues addressed, IFRIC 5.6
scope, IFRIC 5.4–5, IFRIC 5.BC4–BC6
features of funds, IFRIC 5.3
purpose of funds, IFRIC 5.1
structure of funds, IFRIC 5.2
姝 IFRS Foundation
Decommissioning, restoration or similar
liabilities
changes in measurement of,
IFRIC 1.3–8, IFRIC 1.IE1–IE18
disclosure, IFRIC 1.BC28–BC29
first-time adoption of IFRSs,
IFRS 1.App.D21–D21A,
IFRS 1.BC63C–BC63CA,
IFRS 1.IG201–IG203
IFRIC 1 Changes in Existing
Decommissioning, Restoration and Similar
Liabilities
amendments to IFRS 1, IFRIC 1.App
background, IFRIC 1.1
basis for conclusions,
IFRIC 1.BC1–BC33
comparison with US GAAP,
IFRIC 1.BC19–BC20
effective date, IFRIC 1.9–9A
IAS 8, and, IFRIC 1.BC12–BC13
IAS 16, and, IFRIC 1.BC14–BC18,
IFRIC 1.BC21–BC25
scope, IFRIC 1.2, IFRIC 1.BC6
transition, IFRIC 1.10,
IFRIC 1.BC30–BC33
unwinding of the discount,
IFRIC 1.BC26–BC27
Deferred tax
assets revaluation, IAS 12.20
business combinations
changes in recognised deferred tax
assets, IFRS 3.67
recognition and measurement,
IFRS 3.24, IFRS 3.BC279–BC295,
IAS 12.19, IAS 12.66–68
deductible temporary differences,
IAS 12.24–31
examples, IAS 12.IE.B.1–B.13
disclosure, IAS 12.79–88
goodwill, IAS 12.21–21B, IAS 12.32A
hyperinflation
restatement of deferred tax
items, IFRIC 7.4,
IFRIC 7.IE1–IE6,
IFRIC 7.BC18–BC25
IAS 12 Income Taxes
costs and benefits of the
amendments to IAS 12,
IAS 12.BC29–BC32
definitions, IAS 12.5–6
effective date and transition,
IAS 12.89–98C, IAS 12.BC33–BC36
scope, IAS 12.1–4

Deferred tax – contd
withdrawal of SIC-21, IAS 12.99
illustrative computations and
presentation
business combinations,
IAS 12.IE.ex3
compound financial instruments,
IAS 12.IE.ex4
deferred tax assets and liabilities,
IAS 12.IE.ex2
depreciable assets, IAS 12.IE.ex1
replacement awards in a business
combination, IAS 12.IE.ex6
share-based payments, IAS 12.IE.ex5
impairment
see Impairment
initial recognition of an asset or
liability, IAS 12.15, IAS 12.22–24,
IAS 12.33
insurance contracts, IFRS 4.BC198
measurement, IAS 12.47–56
recovery of investment properties,
IAS 12.51C, IAS 12.BC8–BC28
recovery of revalued
non-depreciable assets, IAS 12.51B,
IAS 12.BC5–BC7
presentation
exchange differences, IAS 12.78
offsetting, IAS 12.71–76
reassessment of unrecognised deferred
tax assets, IAS 12.37
recognition
recognised in profit or loss,
IAS 12.58–60
recognised outside profit or loss,
IAS 12.61A–65A
share-based payments,
IFRS 2.BC311–BC329, IAS 12.68A–68C
subsidiaries, branches, associates and
joint arrangements, IAS 12.38–45
taxable temporary differences,
IAS 12.15–18
examples of circumstances that give
rise to, IAS 12.IE.A.1–A.18
unused tax losses or tax credits,
IAS 12.34–36
Defined benefit plans
see Defined contribution plans;
Post-employment benefits;
Retirement benefit plans
accounting for the constructive
obligation, IAS 19.61–62
accounting treatment, IAS 19.55
姝 IFRS Foundation
Index
Defined benefit plans – contd
actuarial assumptions
administration costs,
IAS 19.BC125–BC128
based on market expectations,
IAS 19.80
discount rate, IAS 19.83–86,
IAS 19.BC129–BC139
medical costs, IAS 19.96–98,
IAS 19.BC140–BC141
mortality, IAS 19.81–82,
IAS 19.BC142
risk-sharing, IAS 19.BC143–BC146
salaries and benefits, IAS 19.87–95,
IAS 19.BC140–BC141
taxes payable, IAS 19.BC121–BC124
types of assumptions, IAS 19.76
unbiased and mutually compatible,
IAS 19.75, IAS 19.77–78
availability of the economic benefit,
IFRIC 14.BC7–BC23
disclosure
amount, timing and uncertainty of
future cash flows, IAS 19.145–147,
IAS 19.BC229–BC243
characteristics of defined benefit
plans and risks associated with
them, IAS 19.139,
IAS 19.BC215–BC218
explanation of amounts in financial
statements, IAS 19.140–144,
IAS 19.BC207–BC215,
IAS 19.BC219–BC228
multi-employer plans, IAS 19.148,
IAS 19.BC245–BC252
disclosure requirements,
IAS 19.135–138, IAS 19.151–152,
IAS 19.BC203–BC215,
IAS 19.BC244
sharing of risks between entities
under common control,
IAS 19.149–150
distinction between defined
contribution plans and defined
benefit plans, IAS 19.26–31,
IAS 19.BC28–BC30
IFRIC 14 IAS 19—The Limit on a Defined
Benefit Asset, Minimum Funding
Requirements and their Interaction
background, IFRIC 14.1–3A
basis for conclusions,
IFRIC 14.BC1–BC41
effective date, IFRIC 14.27–27C
Index
Defined benefit plans – contd
interaction between IAS 19 and
minimum funding requirements,
IFRIC 14.BC5–BC6
issues addressed, IFRIC 14.6
scope, IFRIC 14.4–5
summary of changes from D19,
IFRIC 14.BC41
transition, IFRIC 14.28–29,
IFRIC 14.BC38–BC40
minimum funding requirements
definition, IFRIC 14.BC4
effect on economic benefit available
as a refund, IFRIC 14.BC24
effect on reduction in future
contributions, IFRIC 14.18–22,
IFRIC 14.BC25–BC30
illustrative examples,
IFRIC 14.IE1–IE27
liability, recognising a,
IFRIC 14.23–24
onerous funding requirements,
IFRIC 14.BC31–BC35
prepayments,
IFRIC 14.BC30A–BC30D
net interest on the net defined benefit
liability (asset), IAS 19.123–126
present value of obligations and
current service cost
actuarial assumptions,
IAS 19.75–98,
IAS 19.BC121–BC150
actuarial valuation method,
IAS 19.67–69,
IAS 19.BC108–BC113
attributing benefit to periods of
service, IAS 19.70–74,
IAS 19.BC114–BC120
procedure, IAS 19.66
presentation
components of defined benefit cost,
IAS 19.134, IAS 19.BC201–BC202
current/non-current distinction,
IAS 19.133, IAS 19.BC200
offsetting, IAS 19.131–132
recognition and measurement
additional minimum liability,
IAS 19.BC103–BC105
amendments issued in 2011,
IAS 19.BC65–BC100
asset ceiling, IAS 19.BC101–BC102
姝 IFRS Foundation
Defined benefit plans – contd
components of defined benefit cost,
IAS 19.120–130,
IAS 19.BC73–BC100
determining the net defined benefit
liability (asset) with sufficient
regularity, IAS 19.58–60
generally, IAS 19.56
gain or loss on a
settlement/curtailment,
IAS 19.109–112,
IAS 19.BC151–BC173
immediate recognition,
IAS 19.BC70–BC72
interim financial reporting,
IAS 19.BC58–BC64
liability (obligation),
IAS 19.BC52–BC55
measurement date,
IAS 19.BC56–BC57
net defined benefit asset,
IAS 19.63–65, IAS 19.99–101
past service cost, IAS 19.102–108
plan assets, IAS 19.113–119,
IAS 19.BC174–BC199
present value of obligations and
current service cost, IAS 19.66–98,
IAS 19.BC108–BC150
procedures, IAS 19.57
recognition of defined benefit cost
as part of an asset,
IAS 19.BC106–BC107
statement of financial position,
IAS 19.63
refund or reduction in future
contributions
availability of, IFRIC 14.7–17
effect of a minimum funding
requirement, IFRIC 14.18–22,
IFRIC 14.BC25–BC30
remeasurements of the net defined
benefit liability (asset),
IAS 19.127–130
reporting by
actuarial present value of promised
retirement benefits, IAS 26.23–26
format and contents, IAS 26.17–22,
IAS 26.28–31
frequency of actuarial valuations,
IAS 26.27
sharing of risks between entities under
common control, IAS 19.40–42,
IAS 19.149–150

Defined contribution plans
see Defined benefit plans;
Post-employment benefits;
Retirement benefit plans
disclosure, IAS 19.53–54
distinction between defined
contribution plans and defined
benefit plans, IAS 19.27–31,
IAS 19.BC28–BC30
recognition and measurement,
IAS 19.50–52
reporting by
contents, IAS 26.13–16
Depreciation
property, plant and equipment,
IAS 16.43–62, IAS 16.BC26–BC33
Derivatives
see Embedded derivatives
definition, IAS 32.App.AG15–AG19
Disclosure of interests in other entities
aggregation, IFRS 12.4,
IFRS 12.App.B2–B6,
IFRS 12.BC80–BC81
associates
fair value of investments for which
there are published price
quotations, IFRS 12.21(b),
IFRS 12.BC61
general disclosure requirements,
IFRS 12.20, IFRS 12.BC42–BC43,
IFRS 12.BC59–BC60
nature, extent and financial effects
of interests in, IFRS 12.21–22,
IFRS 12.BC44–BC46
risks associated with interests in,
IFRS 12.23
summarised financial information,
IFRS 12.App.B12,
IFRS 12.App.B14–B17,
IFRS 12.BC47–BC52
exposure to variability of returns,
IFRS 12.App.B7–B9
IFRS 12 Disclosure of Interests in Other
Entities
definitions, IFRS 12.App.A
effective date and transition,
IFRS 12.IN2, IFRS 12.App.C1–C2B,
IFRS 12.BC115–BC119
objective, IFRS 12.1–4
scope, IFRS 12.IN1, IFRS 12.5–6
joint arrangements
general disclosure requirements,
IFRS 12.20, IFRS 12.BC8
姝 IFRS Foundation
Index
Disclosure of interests in other entities –
contd
nature, extent and financial effects
of interests in, IFRS 12.21(a),
IFRS 12.BC44–BC46
joint ventures
commitments, IFRS 12.23(a),
IFRS 12.App.B18–B20,
IFRS 12.BC53–BC56
contingent liabilities, IFRS 12.23(b),
IFRS 12.BC57–BC58
fair value of investments for which
there are published price
quotations, IFRS 12.BC61
general disclosure requirements,
IFRS 12.20, IFRS 12.BC42–BC43,
IFRS 12.BC59–BC60
nature, extent and financial effects
of interests in, IFRS 12.21–22,
IFRS 12.BC44–BC46
risks associated with interests in,
IFRS 12.23, IFRS 12.App.B18–B20
summarised financial information,
IFRS 12.App.B12–B17,
IFRS 12.BC47–BC52
significant judgements and
assumptions,
IFRS 12.7–9, IFRS 12.BC14–BC19
subsidiaries
changes in a parent’s ownership
interest, IFRS 12.18,
IFRS 12.BC37–BC40
loss of control, IFRS 12.19,
IFRS 12.BC41
general disclosure requirements,
IFRS 12.10–11, IFRS 12.BC20
non-controlling interests,
IFRS 12.12, IFRS 12.BC21–BC29
risks associated with an entity’s
interests in consolidated
structured entities, IFRS 12.14–17,
IFRS 12.BC34–BC36
significant restrictions, IFRS 12.13,
IFRS 12.BC30–BC33
summarised financial information,
IFRS 12.App.B10–B11,
IFRS 12.App.B17
summarised financial information,
IFRS 12.App.B10–B17,
IFRS 12.BC47–BC52
Index
Disclosure of interests in other entities –
contd
unconsolidated structured entities
features of structured entities,
IFRS 12.App.B21–B24,
IFRS 12.BC82–BC85
general disclosure requirements,
IFRS 12.24–25, IFRS 12.BC62–BC81
nature of interests, IFRS 12.26–28,
IFRS 12.BC86–BC91
risks associated with interests in,
IFRS 12.29–31,
IFRS 12.App.B25–B26,
IFRS 12.BC92–BC114
venture capital organisations,
mutual funds, unit trusts or
similar entities,
IFRS 12.BC59–BC60
Discontinued operations
see Assets held for sale
abandoned assets, IFRS 5.13–14,
IFRS 5.IG.ex8–ex9
definition, IFRS 5.32
disclosure and presentation,
IFRS 5.33–36A, IFRS 5.BC73–BC77A,
IFRS 5.IG.ex11
IFRS 5 Non-current Assets Held for Sale and
Discontinued Operations
amendments, IFRS 5.App.C
changes from ED 4, IFRS 5.BC84
comparison with relevant aspects of
SFAS 144, IFRS 5.BC85
definitions, IFRS 5.App.A
dissenting opinions,
IFRS 5.DO1–DO13
effective date, IFRS 5.44–44I
features of, IFRS 5.IN6
issuing, IFRS 5.IN1–IN5,
IFRS 5.BC1–BC7
objective of, IFRS 5.1
scope, IFRS 5.2–5B,
IFRS 5.BC8–BC14E
transitional provisions, IFRS 5.43,
IFRS 5.BC78–BC79A
withdrawal of IAS 35, IFRS 5.45
measuring and presenting subsidiaries
acquired with a view to resale,
IFRS 5.IG.ex13
scope of, IFRS 5.BC59–BC72
Discretionary participation features
financial instruments, IFRS 4.35
insurance contracts, IFRS 4.9, IFRS 4.34,
IFRS 4.BC154–BC165, IFRS 4.DO7–DO8
姝 IFRS Foundation
Disposal group
see Assets held for sale
Distributions
see Dividends
IFRIC 17 Distributions of Non-Cash Assets to
Owners amendments to IFRS 5 and
IAS 10, IFRIC 17.App,
IFRIC 17.BC59–BC65
background, IFRIC 17.1–2
basis for conclusions,
IFRIC 17.BC1–BC66
effective date, IFRIC 17.18–20
issues addressed, IFRIC 17.9
scope, IFRIC 17.3–8,
IFRIC 17.IE1–IE4,
IFRIC 17.BC4–BC17
summary of main changes from the
draft Interpretation,
IFRIC 17.BC66
non-cash assets
accounting for differences between
the carrying amounts when an
entity settles the dividend
payable, IFRIC 17.14–17,
IFRIC 17.BC38–BC58
measurement of a dividend payable,
IFRIC 17.11–13,
IFRIC 17.BC21–BC37
recognition of dividend payable,
IFRIC 17.10, IFRIC 17.BC18–BC20
Dividends
see Distributions
declared after the reporting period,
IAS 10.12–13, IAS 10.BC4
notes to the financial statements,
IAS 1.137
revenue recognition, IAS 18.29–34
separate financial statements
recognition, IAS 27.12,
IAS 27.BC14–BC20
statement of cash flows, IAS 7.31,
IAS 7.33–34
Due Process Oversight Committee
areas of responsibility, DPH.2.8
communication, DPH.2.15
mission, DPH.2.1–2.7
process, DPH.2.9–2.14
protocol for Trustee action for
perceived breaches of due process,
DPH.8.1–8.10
Earnings per share
average market price of ordinary
shares, IAS 33.App.A4–A5

Earnings per share – contd
basic earnings per share
calculations, IAS 33.9, IAS 33.10
comprehensive example,
IAS 33.IE.ex12
earnings, IAS 33.12–18
objective of information, IAS 33.11
shares, IAS 33.19–29
control number, IAS 33.App.A3
diluted earnings per share
calculations, IAS 33.30–31
comprehensive example,
IAS 33.IE.ex12
contingently issuable shares,
IAS 33.52–57, IAS 33.IE.ex7
contracts that may be settled in
ordinary shares or cash,
IAS 33.58–61, IAS 33.BC7–BC9,
IAS 33.IE.ex8
convertible instruments,
IAS 33.49–51, IAS 33.IE.ex6
dilutive potential ordinary shares,
IAS 33.41–63
earnings, IAS 33.33–35
forward purchase contracts,
IAS 33.63
instruments of subsidiaries, joint
ventures or associates,
IAS 33.App.A11–A12,
IAS 33.IE.ex10
objective of information, IAS 33.32
options and warrants, IAS 33.45–48,
IAS 33.App.A6–A9, IAS 33.IE.ex5
participating equity instruments,
IAS 33.App.A13–A14
purchased options, IAS 33.62
shares, IAS 33.36–40
two-class ordinary shares,
IAS 33.App.A13–A14
written put options, IAS 33.63,
IAS 33.App.A10
year-to-date calculation of diluted
earnings per share,
IAS 33.BC10–BC14
disclosure, IAS 33.70–73A
IAS 33 Earnings per Share
amendments, IAS 33.App.B
application of, IAS 33.IN1
basis for conclusions,
IAS 33.BC1–BC15
definitions, IAS 33.5–8
effective date, IAS 33.74–74D
objective, IAS 33.1
姝 IFRS Foundation
Index
Earnings per share – contd
reasons for revising, IAS 33.IN2–IN3
scope, IAS 33.2–4A
withdrawal of other
pronouncements, IAS 33.75–76
illustrative examples
bonus issues, IAS 33.IE.ex3
calculation of weighted average
number of shares: determining
the order in which to include
dilutive instruments,
IAS 33.IE.ex9
comprehensive example of basic
and diluted earnings per share,
IAS 33.IE.ex12
contingently issuable shares,
IAS 33.IE.ex7
convertible bonds, IAS 33.IE.ex6
convertible bonds settled in shares
or cash at the issuer’s option,
IAS 33.IE.ex8
determining the exercise price of
employee share options,
IAS 33.IE.ex5A
effects of share options on diluted
earnings per share, IAS 33.IE.ex5
increasing rate preference shares,
IAS 33.IE.ex1
instruments of a subsidiary:
calculation of basic and diluted
earnings per share, IAS 33.IE.ex10
participating equity instruments
and two-class ordinary shares,
IAS 33.IE.ex11
rights issues, IAS 33.IE.ex4
weighted average number of
ordinary shares, IAS 33.IE.ex2
interim financial reporting,
IAS 34.11–11A
partly paid shares, IAS 33.App.A15–A16
presentation, IAS 33.66–69
parent’s separate earnings per share,
IAS 33.BC4–BC6
profit or loss attributable to the parent
entity, IAS 33.App.A1
retrospective adjustments, IAS 33.64–65
reverse acquisitions,
IFRS 3.App.B25–B27, IFRS 3.IE9–IE10
rights issues, IAS 33.App.A2,
IAS 33.IE.ex4
share-based payments
dual effect, IFRS 2.BC54–BC57
Index
Embedded derivatives
first-time adoption of IFRSs,
IFRS 1.App.B9, IFRS 1.BC65–BC66,
IFRS 1.IG55
insurance contracts, IFRS 4.7–8,
IFRS 4.BC188–BC194,
IFRS 4.DO11–DO12, IFRS 4.IG3–IG4,
IFRS 4.IG66–IG70
Emerging economies
fair value measurement,
IFRS 13.BC231–BC235
Employee benefits
see Post-employment benefits;
Share-based payments
bonus payments (bonus plans),
IAS 19.19–24
business combinations, IFRS 3.26,
IFRS 3.BC296–BC300
categories of, IAS 19.IN2
death-in-service benefits, IAS 19.BC253
first-time adoption of IFRSs,
IFRS 1.App.E5, IFRS 1.BC49–BC51,
IFRS 1.IG19–IG21
IAS 19 Employee Benefits
amendments, IAS 19.App,
IAS 19.BC3–BC11, IAS 19.BC.App,
IAS 24.BC.App
convergence with US GAAP,
IAS 19.BC274–BC279
cost-benefit considerations,
IAS 19.BC280–BC284
definitions, IAS 19.8
dissenting opinions,
IAS 19.DO1–DO17
Employee Benefits Working Group,
IAS 19.BC14–BC15
introduction, IAS 19.BC1–BC2
objective, IAS 19.1
scope, IAS 19.IN1–IN8, IAS 19.2–7,
IAS 19.BC12–BC13
summary of changes from the 2005
and 2010 Exposure Drafts,
IAS 19.BC272–BC273
transition and effective date,
IAS 19.172–174,
IAS 19.BC269–BC271
interaction between plan amendments,
curtailments, settlements,
termination benefits and
restructuring costs,
IAS 19.BC262–BC268
other long-term benefits
classification as, IAS 19.BC22–BC24
姝 IFRS Foundation
Employee benefits – contd
disclosure, IAS 19.158
recognition and measurement,
IAS 19.154–157
types of, IAS 19.153
short-term paid absences, IAS 19.13–18,
IAS 19.BC25–BC27
profit-sharing plans, IAS 19.19–24
short-term benefits
criteria, IAS 19.10,
IAS 19.BC16–BC21
disclosure, IAS 19.25
recognition and measurement,
IAS 19.11–24
types of, IAS 19.9
termination benefits
benefits payable in exchange for
services, IAS 19.BC256–BC257
disclosure, IAS 19.171
generally, IAS 19.BC254–BC255
illustrative example, IAS 19.170
measurement, IAS 19.169,
IAS 19.BC261
provision of, IAS 19.159–164
recognition, IAS 19.165–168,
IAS 19.BC258–BC260
Environmental rehabilitation funds
see Decommissioning funds
Equity instrument
see Financial instruments; Statement
of changes in equity
definition, IAS 32.11,
IAS 32.App.AG13–AG14J
generally, CF.4.20–4.23
IFRIC 19 Extinguishing Financial Liabilities
with Equity Instruments
amendments to IFRS 1,
IFRIC 19.App
background, IFRIC 19.1
basis for conclusions,
IFRIC 19.BC1–BC34
effective date and transition,
IFRIC 19.12–15, IFRIC 19.BC33
issues addressed, IFRIC 19.4
scope, IFRIC 19.2–3,
IFRIC 19.BC6–BC9
summary of main changes from the
draft Interpretation,
IFRIC 19.BC34
settlement of liabilities with equity
instruments
allocation of consideration,
IFRIC 19.8

Equity instrument – contd
consideration paid, as, IFRIC 19.5,
IFRIC 19.BC10–BC14
differences between the carrying
amount of the liability and the
consideration paid, IFRIC 19.9–11,
IFRIC 19.BC24
first-time adoption of IFRSs,
IFRS 1.App.D25
full extinguishment,
IFRIC 19.BC25–BC27
initial measurement, IFRIC 19.6–7,
IFRIC 19.BC15–BC23
partial extinguishment,
IFRIC 19.BC28–BC31
presentation, IAS 32.21–24,
IAS 32.App.AG27, IAS 32.BC5–BC6,
IAS 32.BC10–BC15, IFRIC 19.BC32
Equity method
associates and joint ventures
accounting treatment, IAS 28.10–15
classification as held for sale,
IAS 28.20–21, IAS 28.BC23–BC27
changes in ownership interest,
IAS 28.25
discontinuing the use of the equity
method, IAS 28.22–23,
IAS 28.BC28–BC31
exemptions, IAS 28.17–19,
IAS 28.BC20–BC22
investment in an associate/joint
venture becomes an investment in
a joint venture/associate,
IAS 28.24
non-coterminous year-ends,
IAS 28.BCZ19
procedures, IAS 28.26–39
recognition of losses,
IAS 28.BCZ38–BCZ41
severe long-term restrictions
impairing ability to transfer funds
to the investor, IAS 28.BCZ18
temporary joint control and
significant influence,
IAS 28.BCZ17
Errors
correcting prior period errors
example retrospective restatement
of errors, IAS 8.IG1.1–IG1.6
limitations on retrospective
restatement, IAS 8.43–47,
IAS 8.50–53
options, IAS 8.42
姝 IFRS Foundation
Index
Errors – contd
disclosure of prior period errors,
IAS 8.49
distinguished from changes in
accounting estimates, IAS 8.48
elimination of the distinction between
fundamental errors and other
material prior period errors,
IAS 8.BC12
financial statements, IAS 8.41
IAS 8 Accounting Policies, Changes in
Accounting Estimates and Errors
amendments, IAS 8.App
basis for conclusions,
IAS 8.BC1–BC33
changes from previous
requirements, IAS 8.IN5–IN18
criterion for exemption from
requirements, IAS 8.BC23–BC29
definitions, IAS 8.5
effective date, IAS 8.54–54C
objectives, IAS 8.1–2
overview, IAS 8.IN1
ranking of guidance,
IAS 8.BC13–BC15
reasons for revising IAS 8,
IAS 8.IN2–IN4
removing allowed alternative
treatments, IAS 8.BC4–BC11
scope, IAS 8.3–4
withdrawal of other
pronouncements, IAS 8.55–56
Estimates
see Construction contracts
changes, IAS 8.34–40, IAS 8.BC32–BC33
first-time adoption of IFRSs,
IFRS 1.14–17, IFRS 1.BC84,
IFRS 1.IG2–IG4
IAS 8 Accounting Policies, Changes in
Accounting Estimates and Errors
amendments, IAS 8.App
basis for conclusions,
IAS 8.BC1–BC33
changes from previous
requirements, IAS 8.IN5–IN18
criterion for exemption from
requirements, IAS 8.BC23–BC29
definitions, IAS 8.5
effective date, IAS 8.54–54C
objectives, IAS 8.1–2
overview, IAS 8.IN1
ranking of guidance,
IAS 8.BC13–BC15
Index
Estimates – contd
reasons for revising IAS 8,
IAS 8.IN2–IN4
removing allowed alternative
treatments, IAS 8.BC4–BC11
scope, IAS 8.3–4
withdrawal of other
pronouncements, IAS 8.55–56
interim financial reporting,
IAS 34.26–27, IAS 34.41,
IAS 34.IE.C1–C9
sources of estimation uncertainty,
IAS 1.125–133, IAS 1.BC79–BC84
use of, IAS 8.32–33
Euro
effects of introduction of, SIC-7.3–4,
SIC-7.BC5–BC8
SIC-7 Introduction of the Euro
changeover, SIC-7.2
issue addressed, SIC-7.1–2
Evaluation of mineral resources
see Exploration and evaluation assets
Events after the reporting period
adjusting events, IAS 10.8–9
authorising the financial statements for
issue, IAS 10.4–7, IAS 10.17–18
disclosure
authorising the financial
statements for issue, IAS 10.17–18
non-adjusting events, IAS 10.21–22
updating about conditions that
existed at the end of the reporting
period, IAS 10.19–20
dividends, IAS 10.12–13, IAS 10.BC4
going concern, IAS 10.14–16
IAS 10 Events after the Reporting Period
amendments, IAS 10.App
application, IAS 10.IN1
basis for conclusions,
IAS 10.BC1–BC4
changes from the previous version,
IAS 10.IN4
definitions, IAS 10.3
effective date, IAS 10.23–23A
objective, IAS 10.1
reasons for revising IAS 10,
IAS 10.IN2–IN3
scope, IAS 10.2
withdrawal of IAS 10 (revised 1999),
IAS 10.24
non-adjusting events, IAS 10.10–11,
IAS 10.21–22
姝 IFRS Foundation
Expenses
income and expenses as measure of
performance, CF.4.24–4.35
recognition, CF.4.49–4.53
Exploration and evaluation assets
classification of, IFRS 6.15–16,
IFRS 6.BC32–BC34
commercial reserves, IFRS 6.BC55
disclosure, IFRS 6.23–25,
IFRS 6.BC50–BC54
IFRS 6 Exploration for and Evaluation of
Mineral Resources
amendments, IFRS 6.App.B
basis for conclusions,
IFRS 6.BC1–BC66
changes from ED 6, IFRS 6.BC66
definitions, IFRS 6.App.A,
IFRS 6.BC9, IFRS 6.BC14–BC16
dissenting opinions,
IFRS 6.DO1–DO4
effective date, IFRS 6.26,
IFRS 6.BC58
features of, IFRS 6.IN5
issuing, IFRS 6.IN1–IN4,
IFRS 6.BC2–BC5
objective of, IFRS 6.1–2
scope, IFRS 6.3–5, IFRS 6.BC6–BC8
transitional provisions, IFRS 6.27,
IFRS 6.BC59–BC65
impairment, IFRS 6.18–22,
IFRS 6.BC35–BC48
measurement
accounting policies, IFRS 6.13–14,
IFRS 6.BC17–BC23B, IFRS 6.BC49
after recognition, IFRS 6.12,
IFRS 6.BC29–BC31
at recognition, IFRS 6.8
elements of expenditure,
IFRS 6.9–11, IFRS 6.BC24–BC28
pre-acquisition or pre-exploration
expenditures, IFRS 6.BC10–BC13
project timing, IFRS 6.BC57
reclassification of, IFRS 6.17
recognition, IFRS 6.6–7
stages after exploration and evaluation,
IFRS 6.BC56
Extraordinary items
presentation, IAS 1.87,
IAS 1.BC60–BC64
Fair value
see Financial instruments
definition, IAS 32.11, IFRS 13.App.A

Fair value measurement
active market, IFRS 13.App.A
characteristics of the asset or liability,
IFRS 13.11–12, IFRS 13.BC46
decrease in the volume or level of
activity for an asset or liability,
IFRS 13.App.B37–B47,
IFRS 13.IE48–IE58
definition of fair value, IFRS 13.9,
IFRS 13.BC27–BC45
disclosure, IFRS 13.91–99,
IFRS 13.BC183–BC185
assets with a recoverable amount
that is fair value less costs of
disposal, IFRS 13.BC218–BC221,
IAS 36.BCZ27,
IAS 36.BC209E–BC209Q
categorisation within the level of
the fair value hierarchy for items
that are not measured at fair
value in the statement of
financial position,
IFRS 13.BC215–BC217
distinguishing between recurring
and non-recurring fair value
measurements, IFRS 13.BC186
illustrative examples,
IFRS 13.IE59–IE66
information about fair value
measurements categorised within
Level 3 of the fair value hierarchy,
IFRS 13.93, IFRS 13.BC187–BC210,
IFRS 13.IE61–IE62
interim financial reporting,
IFRS 13.BC222–BC224,
IAS 34.BC32–BC34
transfers between Levels 1 and 2 of
the fair value hierarchy,
IFRS 13.BC211–BC212
use of a non-financial asset in a way
that differs from its highest and
best use, IFRS 13.BC213–BC214
emerging and transition economies,
IFRS 13.BC231–BC235
entry price, IFRS 13.App.A
exit price, IFRS 13.App.A
expected cash flow, IFRS 13.App.A
for a particular asset or liability,
IFRS 13.11–14, IFRS 13.BC47
initial recognition, IFRS 13.57–60,
IFRS 13.App.B4,
IFRS 13.BC132–BC138,
IFRS 13.IE23–IE26
姝 IFRS Foundation
Index
Fair value measurement – contd
IFRS 13 Fair Value Measurement
amendments, IFRS 13.App.D,
IFRS 13.BC.App, IFRS 13.IE.App
background, IFRS 13.BC9–BC18
basis for conclusions,
IFRS 13.BC1–BC244
convergence with US GAAP,
IFRS 13.BC236–BC238
cost-benefit considerations,
IFRS 13.BC239–BC243
definitions, IFRS 13.App.A
effective date and transition,
IFRS 13.App.C1–C3,
IFRS 13.BC225–BC230
features of, IFRS 13.IN8–IN10
illustrative examples, IFRS 13.IE1
reasons for issuing, IFRS 13.IN5–IN7
objective, IFRS 13.1–4
overview, IFRS 13.IN1–IN4,
IFRS 13.BC4–BC8
scope, IFRS 13.5–8,
IFRS 13.BC19–BC26
summary of main changes from the
Exposure Draft, IFRS 13.BC244
Level 1 inputs, IFRS 13.App.A
Level 2 inputs, IFRS 13.App.A
Level 3 inputs, IFRS 13.App.A
liabilities and an entity’s own equity
instruments
demand features, IFRS 13.47,
IFRS 13.BC101–BCZ103
general principles, IFRS 13.34–36,
IFRS 13.BC80–BC91,
IFRS 13.BC104–BC107
held by other parties as assets,
IFRS 13.37–39
illustrative examples,
IFRS 13.IE30–IE47
non-performance risk,
IFRS 13.42–44, IFRS 13.BC92–BC98
not held by other parties as assets,
IFRS 13.40–41,
IFRS 13.App.B31–B33
restrictions preventing the transfer
of, IFRS 13.45–46,
IFRS 13.BC99–BC100
market approach, IFRS 13.App.A
market-corroborated inputs,
IFRS 13.App.A
market participants, IFRS 13.22–23,
IFRS 13.BC55–BC59
Index
Fair value measurement – contd
net exposure to market risks or credit
risk, IFRS 13.48–56,
IFRS 13.BC108–BC131
non-financial assets
distinguishing between financial
assets, non-financial assets and
liabilities, IFRS 13.BC63–BC67
highest and best use, IFRS 13.27–30,
IFRS 13.BC68–BC73
illustrative examples,
IFRS 13.IE2–IE9
valuation premise, IFRS 13.31–33,
IFRS 13.App.B3,
IFRS 13.BC74–BC79
observable inputs, IFRS 13.App.A
orderly transaction, IFRS 13.App.A
present value techniques,
IFRS 13.App.B12–B33
price, IFRS 13.24–26,
IFRS 13.BC60–BC62
principal market/most advantageous
market, IFRS 13.16–21,
IFRS 13.BC48–BC54, IFRS 13.IE18–IE22
restriction on the sale or use of an
asset, IFRS 13.11(b), IFRS 13.IE27–IE29
risk premium, IFRS 13.App.A
transaction costs, IFRS 13.App.A
transport costs, IFRS 13.App.A
unit of account, IFRS 13.App.A
unobservable inputs, IFRS 13.App.A
using quoted prices by third parties,
IFRS 13.App.B45–B47
valuation techniques
consistency, IFRS 13.BC147–BC148
cost approach, IFRS 13.App.B8–B9
fair value hierarchy, IFRS 13.72–90,
IFRS 13.App.B35–B36,
IFRS 13.BC142,
IFRS 13.BC166–BC182
income approach,
IFRS 13.App.B10–B30
inputs to valuation techniques,
IFRS 13.67–71, IFRS 13.App.B34,
IFRS 13.BC149–BC165
market approach,
IFRS 13.App.B5–B7
multiple valuation techniques,
IFRS 13.IE10–IE17
use of,
IFRS 13.61–66, IFRS 13.BC139–BC141
valuation adjustments,
IFRS 13.BC143–BC146
姝 IFRS Foundation
Faithful representation
fundamental qualitative characteristic,
CF.QC12–QC16, CF.QC17–QC18,
CF.BC3.19–BC3.31
Finance leases
see Leases
Financial asset
see Financial instruments
definition, IAS 32.11,
IAS 32.App.AG3–AG12
Financial guarantee contracts
accounting treatment,
IAS 39.BC21–BC23E
Financial instruments
see Co-operatives; Hedge accounting
amortised cost, IAS 39.IG.B.24–B.27
compound financial instruments
accounting, IAS 32.IE34–IE50
deferred tax, IAS 12.23,
IAS 12.IE.ex4
first-time adoption of IFRSs,
IFRS 1.App.D18,
IFRS 1.BC56–BC58,
IFRS 1.IG35–IG36
presentation, IAS 32.28–32,
IAS 32.App.AG30–AG35
derecognition of financial assets
disclosures, IFRS 7.42A–42H,
IFRS 7.App.B29–B39,
IFRS 7.BC65A–BC65N,
IFRS 7.IG40A–IG40C
disclosures
accounting policies, IFRS 7.21,
IFRS 7.B5
allowance account for credit losses,
IFRS 7.16, IFRS 7.BC26–BC27
classes of financial instruments and
level of disclosure, IFRS 7.6,
IFRS 7.App.B1–B3, IFRS 7.IG5–IG6
collateral, IFRS 7.14–15,
IFRS 7.36(b), IFRS 7.BC25,
IFRS 7.BC51–BC53,
IFRS 7.BC56–BC56A, IFRS 7.IG22
compound financial instruments
with multiple embedded
derivatives, IFRS 7.17,
IFRS 7.BC28–BC231
continuing involvement
see Transfers of financial assets
credit risk, IFRS 7.36–38,
IFRS 7.App.B9–B10,
IFRS 7.BC49–BC56A,
IFRS 7.IG21–IG29

Financial instruments – contd
currency risk, IFRS 7.B23–B24
defaults and breaches, IFRS 7.18–19,
IFRS 7.BC32, IFRS 7.IG12
derecognition
see Transfers of financial assets
fair value, IFRS 13.9, IFRS 7.25–30,
IFRS 7.BC36–BC39G, IFRS 7.IG14,
IAS 39.IG.G.1
financial assets or financial
liabilities at fair value through
profit or loss, IFRS 7.9–11
financial assets measured at fair
value through other
comprehensive income,
IFRS 7.11A–11B
first-time adoption of IFRSs,
IFRS 1.App.E3–E4
generally, IFRS 7.7
hedge accounting, IFRS 7.22–24
interest expense/interest income,
IFRS 7.20, IFRS 7.IG13
liquidity risk, IFRS 7.39,
IFRS 7.App.B10A–B11F,
IFRS 7.BC57–BC58D
market risk, IFRS 7.40–42,
IFRS 7.App.B17–B21,
IFRS 7.BC59–BC64,
IFRS 7.IG32–IG40
nature and extent of risks,
IFRS 7.31–42, IFRS 7.App.B6–B28,
IFRS 7.BC40–BC65,
IFRS 7.IG15–IG40
offsetting financial assets and
financial liabilities,
IFRS 7.13A–13F,
IFRS 7.App.B40–B53,
IFRS 7.BC24A–BC24AL,
IFRS 7.IG40D
operational risk, IFRS 7.BC65
price risk, IFRS 7.App.B25–B28
qualitative disclosures, IFRS 7.33,
IFRS 7.IG15–IG17
quantitative disclosures,
IFRS 7.34–35, IFRS 7.App.B7–B8,
IFRS 7.BC47–BC48,
IFRS 7.IG18–IG20
reclassification, IFRS 7.12B–12D
姝 IFRS Foundation
Index
Financial instruments – contd
significance of financial
instruments for an entity’s
financial position and
performance, IFRS 7.7–30,
IFRS 7.App.B5, IFRS 7.BC12–BC13,
IFRS 7.IG7–IG14
statement of comprehensive
income, IFRS 7.20–20A,
IFRS 7.BC33–BC35
statement of financial position,
IFRS 7.8–19, IFRS 7.App.B40–B53,
IFRS 7.BC14–BC32
transfers of financial assets,
IFRS 7.42A–42H,
IFRS 7.App.B29–B39,
IFRS 7.BC65A–BC65N,
IFRS 7.IG40A–IG40C
discretionary participation features,
IFRS 4.35
effective interest rate,
IAS 39.BC30–BC36
first-time adoption of IFRSs
compound financial instruments,
IFRS 1.App.D18,
IFRS 1.BC56–BC58,
IFRS 1.IG35–IG36
designation of previously
recognised financial instruments,
IFRS 1.App.D19–D19D,
IFRS 1.BC63A
disclosures about financial
instruments, IFRS 1.App.E3–E4
transaction costs, IFRS 1.BC72–BC73
transition adjustments,
IFRS 1.IG58A–IG59
IAS 32 Financial Instruments: Presentation
alternative approaches considered,
IAS 32.BC21
basis for conclusions,
IAS 32.BC1–BC120
definitions, IAS 32.11–14,
IAS 32.App.AG3–AG23,
IAS 32.BC4–BC4K
dissenting opinions, IAS 32.DO
effective date and transition,
IAS 32.96–97O
main changes from the previous
version, IAS 32.IN4–IN19A
objective, IAS 32.2–3
reasons for revising/amending
IAS 32, IAS 32.IN1–IN3,
IAS 32.IN22–24
Index

Financial instruments – contd Financial instruments – contd

scope, IAS 32.4–10, issuing, IFRS 7.IN1–IN3
IAS 32.App.AG1–AG2 objective of, IFRS 7.1–2
summary of changes from the scope, IFRS 7.3–5, IFRS 7.BC6–BC11
Exposure Draft, IAS 32.BC49 summary of main changes from the
withdrawal of other Exposure Draft, IFRS 7.BC73
pronouncements, IAS 32.IN20, withdrawal of IAS 30, IFRS 7.45
IAS 32.98–100 impairment and uncollectibility of
IAS 39 Financial Instruments: Recognition financial assets, IAS 39.58–65,
and Measurement, IAS 39.1–110, IAS 39.App.AG84–AG93,
IAS 39.App.A–B IAS 39.BC108–BC124,
amendments, IAS 39.App.B IAS 39.IG.E.4.1–IG.E.4.8
application guidance, presentation
IAS 39.App.A.AG1–AG111 compound financial instruments,
background to development of IAS 32.28–32,
standard, IAS 39.BC4–BC12 IAS 32.App.AG30–AG35,
basis for conclusions, IAS 32.BC22–BC31,
IAS 39.BC1–BC222 IAS 32.IE34–IE50
definitions, IAS 39.8–9, entities with no equity, IAS 32.IE32
IAS 39.App.AG5–AG13, entities with some equity,
IAS 39.IG.B.24–B.25 IAS 32.IE33
dissenting opinions, interest, dividends, losses and gains,
IAS 39.DO1–DO15 IAS 32.35–41, IAS 32.App.AG37,
effective date and transition, IAS 32.BC33
IAS 39.103–108D, liabilities and equity
IAS 39.App.AG133 classification, IAS 32.15–16
elimination of selected differences consolidated financial
from US GAAP, statements,
IAS 39.BC221 App.D19–D20, IAS 32.App.AG29–AG29A
IFRS 1.BC63A contingent settlement
illustrative example, provisions, IAS 32.25,
IAS 39.IE1–IE31 IAS 32.App.AG28,
implementation guidance, IAS 32.BC16–BC19
IAS 39.IG.Q&A.A–G forward contract to buy shares,
interaction with IAS 21, IAS 32.IE2–IE6
IAS 39.IG.Q&A.E.3.4 forward contract to sell shares,
scope, IAS 39.2–7, IAS 32.IE7–IE11
IAS 39.App.AG1–AG4A, instruments that impose an
IAS 39.BC15–BC24, obligation to deliver a pro rata
IAS 39.IG.A.1–IG.A.2 share of the net assets only on
scope exclusions, IAS 39.2 liquidation, IAS 32.16C–16D,
withdrawal of other IAS 32.BC64–BC67,
pronouncements, IAS 39.109–110 IAS 32.BC68,
IFRS 7 Financial Instruments: Disclosures IAS 32.BC69–BC74
basis for conclusions, no contractual obligation to
IFRS 7.BC1–BC73 deliver cash or another
definitions, IFRS 7.App.A financial asset, IAS 32.17–20,
effective date and transition, IAS 32.App.AG25–AG26,
IFRS 7.43–44X, IFRS 7.BC66–BC72, IAS 32.BC7–BC9
IFRS 7.IG41 purchased call option on shares,
features of, IFRS 7.IN4–IN9 IAS 32.IE12–IE16
implementation guidance, purchased put option on shares,
IFRS 7.IG1–IG40D IAS 32.IE22–IE26

姝 IFRS Foundation

Financial instruments – contd
puttable instruments,
IAS 32.16A–16B,
IAS 32.BC50–BC63,
IAS 32.BC68–BC74
reclassification, IAS 32.16E–16F
reclassification of instruments
that impose an obligation to
deliver a pro rata share of the
net assets only on liquidation,
IAS 32.16E–16F
settlement options,
IAS 32.26–27, IAS 32.BC20
treatment in consolidated
financial statements,
IAS 32.App.AG29–AG29A
written call option on shares,
IAS 32.IE17–IE21
written put option on shares,
IAS 32.IE27–IE31
offsetting a financial asset and a
financial liability, IAS 32.42–50,
IAS 32.App.AG38A–AG39,
IAS 32.BC75–BC120
treasury shares, IAS 32.33–34,
IAS 32.App.AG36, IAS 32.BC32
reclassification, IFRS 7.12B–12D
risks
credit risk, IFRS 7.36–38,
IFRS 7.App.B9–B10,
IFRS 7.BC49–BC56A,
IFRS 7.IG21–IG29
currency risk, IFRS 7.App.B23–B24
disclosure requirements,
IFRS 7.BC40–BC42
interaction between qualitative and
quantitative disclosures,
IFRS 7.32A, IFRS 7.BC42A
interest rate risk, IFRS 7.App.B22
liquidity risk, IFRS 7.39,
IFRS 7.App.B10A–B11F,
IFRS 7.BC57–BC58D
location of disclosures,
IFRS 7.App.B6, IFRS 7.BC43–BC46
market risk, IFRS 7.40–42,
IFRS 7.App.B17–B21,
IFRS 7.BC59–BC64,
IFRS 7.IG32–IG40
operational risk, IFRS 7.BC65
other price risk,
IFRS 7.App.B25–B28
qualitative disclosures, IFRS 7.33,
IFRS 7.IG15–IG17
姝 IFRS Foundation
Index
Financial instruments – contd
quantitative disclosures,
IFRS 7.34–35, IFRS 7.App.B7–B8,
IFRS 7.BC47–BC48,
IFRS 7.IG18–IG20
statement of financial position
allowance account for credit losses,
IFRS 7.16
categories of financial assets and
financial liabilities, IFRS 7.8
collateral, IFRS 7.14–15
compound financial instruments
with multiple embedded
derivatives, IFRS 7.17
defaults and breaches, IFRS 7.18–19
financial assets measured at fair
value through other
financial assets or financial
liabilities at fair value through
profit or loss, IFRS 7.9–11
offsetting financial assets and
financial liabilities,
IFRS 7.13A–13F,
IFRS 7.App.B40–B53
reclassification, IFRS 7.12B–12D
Financial liability
see Financial instruments
definition, IAS 32.11,
IAS 32.App.AG3–AG12
Financial performance
see Statement of cash flows; Statement
of comprehensive income
accrual accounting, CF.OB17–OB19
cash flows, CF.OB20
income and expenses, CF.4.24–4.35
Financial position
see Statement of financial position
elements of, CF.OB12, CF.4.4–4.23
First-time adoption of International
Financial Reporting Standards
accounting policies, IFRS 1.7–11,
IFRS 1.BC97
assets and liabilities of subsidiaries,
associates and joint ventures,
IFRS 1.App.D16–D17,
IFRS 1.BC59–BC63
available-for-sale financial assets,
IFRS 1.BC81–BC83
borrowing costs, IFRS 1.App.D23,
IFRS 1.BC63E, IFRS 1.IG23–IG24
business combinations,
IFRS 1.App.C1–C5, IFRS 1.BC31–BC40,
IFRS 1.IG22
Index
First-time adoption of International
Financial Reporting Standards – contd
classification and measurement of
financial assets, IFRS 1.App.B8,
IFRS 1.IG56–IG58
comparative information, IFRS 1.21,
IFRS 1.App.E1–E2, IFRS 1.BC9–BC10,
IFRS 1.BC85–89A
compound financial instruments,
IFRS 1.App.D18, IFRS 1.BC56–BC58,
IFRS 1.IG35–IG36
consolidated financial statements,
IFRS 1.IG26–IG31
cumulative translation differences,
IFRS 1.App.D12–D13,
IFRS 1.BC53–BC55
current version of IFRSs, applying,
IFRS 1.BC11–BC15
‘day 1’ gain or loss recognition
requirements, IFRS 1.BC83A
decommissioning, restoration or
similar liabilities,
IFRS 1.App.D21–D21A,
IFRS 1.BC63C–BC63CA,
IFRS 1.IG201–IG203
deemed cost
definitions, IFRS 1.App.A
exemptions, IFRS 1.App.D5–D8B,
IFRS 1.BC46–BC47
fair value as deemed cost, IFRS 1.30,
IFRS 1.App.D5, IFRS 1.BC41–BC45
investments in subsidiaries, joint
ventures and associates, IFRS 1.31,
IFRS 1.App.D15,
IFRS 1.BC58A–BC58M
oil and gas assets, IFRS 1.31A,
IFRS 1.BC47A–BC47E
operations subject to rate
regulation, IFRS 1.31B,
IFRS 1.BC47F–BC47K
severe hyperinflation, IFRS 1.31C
derecognition in accordance with
previous GAAP, IFRS 1.BC20–BC23
derecognition of financial assets and
financial liabilities, IFRS 1.App.B2–B3,
IFRS 1.IG53–IG54
designation of financial assets and
financial liabilities, IFRS 1.29–29A
designation of previously recognised
financial instruments,
IFRS 1.App.D19–D19D, IFRS 1.BC63A
embedded derivatives, IFRS 1.App.B9,
IFRS 1.BC65–BC66, IFRS 1.IG55
姝 IFRS Foundation
First-time adoption of International
Financial Reporting Standards – contd
employee benefits, IFRS 1.App.E5,
IFRS 1.BC49–BC51, IFRS 1.IG19–IG21
estimates, IFRS 1.14–17, IFRS 1.BC84,
IFRS 1.IG2–IG4
exceptions to the retrospective
application of other IFRSs
cost-benefit constraints,
IFRS 1.BC26–29
explanation of transition to IFRSs,
IFRS 1.23, IFRS 1.BC91–BC95,
IFRS 1.IG63
reconciliations of equity and total
comprehensive income,
IFRS 1.IG63
extinguishing financial liabilities with
equity instruments, IFRS 1.App.D25
fair value measurement of financial
assets or financial liabilities at initial
recognition, IFRS 1.App.D20
financial assets or intangible assets
accounted for in accordance with
IFRIC 12, IFRS 1.App.D22
financial instruments
disclosures, IFRS 1.App.E3–E4
transition adjustments,
IFRS 1.IG58A–IG59
first IFRS financial statements,
IFRS 1.App.A
first IFRS reporting period,
IFRS 1.App.A
first-time adopter, IFRS 1.App.A
foreign activities, IFRS 1.IG21A
hedge accounting, IFRS 1.App.B4–B6,
IFRS 1.BC75–BC80, IFRS 1.IG60–IG60B
historical summaries, IFRS 1.22,
IFRS 1.BC90
hyperinflation, IFRS 1.31C,
IFRS 1.App.D26–D30,
IFRS 1.BC63F–BC63J, IFRS 1.BC67,
IFRS 1.IG32–IG34
IFRS 1 First-time Adoption of International
Financial Reporting Standards
definitions, IFRS 1.App.A
effective date, IFRS 1.34–39T
exemptions from other IFRSs,
IFRS 1.18, IFRS 1.App.D1
features of, IFRS 1.IN3–IN7
implementation guidance,
IFRS 1.IG1
issuing of, IFRS 1.IN1–IN2

First-time adoption of International
Financial Reporting Standards – contd
objective of, IFRS 1.1,
IFRS 1.BC1–BC3
restructuring of the IFRS,
IFRS 1.BC3A–BC3B
scope, IFRS 1.2–5, IFRS 1.BC4–BC6
short-term exemptions,
IFRS 1.App.E
withdrawal of IFRS 1 (issued 2003),
IFRS 1.40
impairment, IFRS 1.IG39–IG43
income taxes, IFRS 1.IG5–IG6
insurance contracts, IFRS 1.App.D4
intangible assets, IFRS 1.BC68–BC71,
IFRS 1.IG44–IG51
interim financial reports, IFRS 1.32–33,
IFRS 1.BC96, IFRS 1.IG37–IG38
investment property, IFRS 1.IG61–IG62
investments in subsidiaries, joint
ventures and associates, IFRS 1.31,
IFRS 1.App.D14–D15
joint arrangements, IFRS 1.App.D31,
IFRS 1.BC63K–BC63L
leases, IFRS 1.App.D9–D9A,
IFRS 1.BC63D–BC63DB,
IFRS 1.IG14–IG16, IFRS 1.IG204–IG206
measurement
opening IFRS balance sheet,
IFRS 1.BC24–BC25
non-controlling interests, IFRS 1.App.B7
opening statement of financial
position, IFRS 1.6, IFRS 1.App.A
previous GAAP, IFRS 1.App.A
property, plant and equipment,
IFRS 1.IG7–IG13
reconciliations, IFRS 1.24–28
recognition
opening IFRS balance sheet,
IFRS 1.BC17–BC19
revenue, IFRS 1.IG17
share-based payment transactions,
IFRS 1.App.D2–D3, IFRS 1.BC63B,
IFRS 1.IG64–IG65
stripping costs in the production phase
of a surface mine, IFRS 1.App.D32
transfers of assets from customers,
IFRS 1.App.D24
Fixed price contract, IAS 11.3
Foreign activities
capitalisation of exchange differences,
IAS 21.BC24–BC25
convenience translations, IAS 21.BC14
姝 IFRS Foundation
Index
Foreign activities – contd
disclosure, IAS 21.51–57
disposal of a foreign operation,
IAS 21.48–49, IAS 21.BC33–BC40
first-time adoption of IFRSs,
IFRS 1.IG21A
foreign currency hedges, IAS 39.IG.F.2.4,
IAS 39.IG.F.3.3–F.3.4
functional currency, IAS 21.BC4
determination of, IAS 21.9–14,
IAS 21.BC5–BC9
goodwill and fair value adjustments,
IAS 21.BC26–BC32
hedges of a net investment in a foreign
operation, IAS 39.102, IFRIC 16.10–17,
IFRIC 16.App.AG1–AG15,
IFRIC 16.IE1–IE5
amount of hedged item that may be
hedged, IFRIC 16.11, IFRIC 16.13,
IFRIC 16.BC19–BC21
effect of consolidation method,
IFRIC 16.BC35–BC39
eligible risk, IFRIC 16.12,
IFRIC 16.BC15–BC18
functional currency versus
presentation currency,
IFRIC 16.10, IFRIC 16.BC6–BC14
hedging instrument and assessment
of hedge effectiveness,
IFRIC 16.14–15,
IFRIC 16.BC22–BC32
reclassification from other
comprehensive income to profit
or loss, IFRIC 16.16–17,
IFRIC 16.BC33–BC34
IAS 21 The Effects of Changes in Foreign
Exchange Rates
amendments, IAS 21.App
application, IAS 21.IN1
basis for conclusions,
IAS 21.BC1–BC40
changes from the previous version,
IAS 21.IN4–IN17
definitions, IAS 21.8
effective date and transition,
IAS 21.58–60H
general approach, IAS 21.17–19
objective, IAS 21.1–2
reasons for revising IAS 21,
IAS 21.IN2–IN3
scope, IAS 21.3–7
withdrawal of other
pronouncements, IAS 21.61–62
Index
Foreign activities – contd
IFRIC 16 Hedges of a Net Investment in a
Foreign Operation
background, IFRIC 16.1–6,
IFRIC 16.BC2–BC5
basis for conclusions,
IFRIC 16.BC1–BC41
effective date, IFRIC 16.18,
IFRIC 16.BC40A
issues addressed, IFRIC 16.9
scope, IFRIC 16.7–8
summary of main changes from the
draft Interpretation,
IFRIC 16.BC41
transition, IFRIC 16.19,
IFRIC 16.BC40
impairment
value in use, IAS 36.54,
IAS 36.BCZ46–BCZ51
monetary items, IAS 21.16
net investment in a foreign operation,
IAS 21.15–15A, IAS 21.BC25A–BC25F
presentation currency other than the
functional currency
choice of presentation currency,
IAS 21.BC10–BC13
translation of a foreign operation,
IAS 21.44–47
translation to the presentation
currency, IAS 21.38–43,
IAS 21.BC15–BC23
reporting foreign currency transactions
in the functional currency
change in functional currency,
IAS 21.35–37
end of each reporting period, at
the, IAS 21.23–26
initial recognition, IAS 21.20–22
recognition of exchange differences,
IAS 21.28–34
statement of cash flows, IAS 7.25–28
tax effects, IAS 21.50
Foreign currency transactions
see Foreign activities
Foreign operations
see Foreign activities
Forward contracts
business combinations,
IAS 39.BC24A–BC24E
presentation, IAS 32.IE2–IE11
Franchises
fees, IAS 18.IE.ex18
姝 IFRS Foundation
Franchises – contd
franchisor’s rights,
IFRS 10.App.B29–B33
see Reaquired rights
intangible assets, contract-based,
IFRS 3.IE34
Future operating losses
accounting treatment, IAS 37.63–65
Going concern
events after the reporting period,
IAS 10.14–16
presentation of financial statements,
IAS 1.25–26
underlying assumption, CF.4.1
Goodwill
see Business combinations;
Impairment
acquisition of a foreign entity,
IAS 21.BC26–BC32
deferred tax, IAS 12.21–21B, IAS 12.32A
internally generated goodwill,
IAS 38.48–50
Government assistance
disclosure, IAS 20.36, IAS 20.39
generally, IAS 20.34–35, IAS 20.38
loans with a below-market rate of
interest, IAS 20.BC3–BC5
SIC-10 Government Assistance—No Specific
Relation to Operating Activities,
SIC-10.1–3
Government grants
see Government assistance
agriculture, IAS 41.34–38, IAS 41.57,
IAS 41.BC.B63–B73
capital approach, IAS 20.13–14
compensation, as, IAS 20.20–22
disclosure, IAS 20.39
government assistance with no specific
relation to operating activities,
SIC-10.1–3, SIC-10.BC4
IAS 20 Accounting for Government Grants
and Disclosure of Government Assistance
basis for conclusions,
IAS 20.BC1–BC5
definitions, IAS 20.3–6
effective date, IAS 20.41–46
scope, IAS 20.1–2
transitional provisions, IAS 20.40
income approach, IAS 20.13, IAS 20.15
intangible assets, IAS 38.44
non-monetary assets, IAS 20.23
presentation
asset-related grants, IAS 20.24–28
 Index

Government grants – contd Hedge accounting – contd

income-related grants, IAS 20.29–31 hedges of forecast transactions,
recognition and measurement, IAS 39.BC146–BC148
IAS 20.7–22 interest rate risk,
repayment, IAS 20.32–33 IAS 39.App.AG114–AG132,
Groups IAS 39.BC173–BC220
see Consolidated financial statements inventories, IAS 39.IG.F.3.6
balances held by the entity that are not meaning, IAS 39.86
available for use by the group, variable rate debt instruments,
IAS 7.48–49 IAS 39.IG.F.3.5
insurance contracts, firm commitments, IAS 39.93–94,
IFRS 4.BC195–BC197 IAS 39.BC149–BC154
intra-group and intra-entity hedging first-time adoption of IFRSs,
transactions, IAS 39.IG.F.2.14 IFRS 1.App.B4–B6, IFRS 1.BC75–BC80,
share-based payments, IFRS 2.43A–43D, IFRS 1.IG60–IG60B
IFRS 2.App.B45–B61, foreign currency hedges,
IFRS 2.BC268A–BC268S, IAS 39.IG.F.3.3–F.3.4
IFRS 2.BC310A, IFRS 2.IG22A hedge effectiveness
Group of assets, IFRS 3.2(c) assessing, IAS 39.App.AG105–AG113,
Hedge accounting IAS 39.BC136–BC136B,
basis adjustment, IAS 39.BC155–BC164 IAS 39.IG.F.4.1–F.4.7
cash flow hedges hedged items
accounting treatment, cash instruments,
IAS 39.95–101, IAS 39.BC144–BC145
IAS 39.IG.F.5.1–F.5.3 designation of derivative
anticipated issue of fixed rate debt, instruments as hedged items,
IAS 39.IG.F.2.2 IAS 39.IG.F.2.1
example of, IAS 39.App.AG103 designation of financial items as
firm commitment to purchase hedged items, IAS 39.81–81A,
inventory in a foreign currency, IAS 39.App.AG99C–AG99F,
IAS 39.IG.F.5.6 IAS 39.BC135A
fixed interest rate cash flows, designation of groups of items as
IAS 39.IG.F.3.1 hedged items, IAS 39.83–84,
forecast transactions, IAS 39.App.AG101
IAS 39.IG.F.2.7, IAS 39.IG.F.3.7, designation of inflation as the
IAS 39.IG.F.5.4–F.5.5 hedged item,
meaning, IAS 39.86 IAS 39.BC172G–BC172J
reinvestment of fixed interest rate designation of non-financial items
cash flows, IAS 39.IG.F.3.2 as hedged items, IAS 39.82,
core deposit intangibles, IAS 39.IG.F.2.3 IAS 39.App.AG100,
designation at the inception of the IAS 39.BC132–BC139
hedge, IAS 39.IG.F.3.9 designation of one-sided risk in a
disclosure, IFRS 7.22–24 hedged item,
documentation of timing of forecast IAS 39.BC172D–BC172F
transaction, IAS 39.IG.F.3.11 loan servicing rights,
entity-wide risk, IAS 39.IG.F.2.6 IAS 39.BC140–BC143
fair value hedges prepayable financial assets,
accounting treatment, IAS 39.89–94 IAS 39.IG.F.2.12
asset measured at cost, qualifying items, IAS 39.78–80,
IAS 39.IG.F.6.5 IAS 39.App.AG98–AG99BA
example of, IAS 39.App.AG102
fixed rate loans, IAS 39.IG.F.2.13

姝 IFRS Foundation
Index
Hedge accounting – contd
hedges of a net investment in a foreign
operation, IAS 39.102, IFRIC 16.10–17,
IFRIC 16.App.AG1–AG15,
IFRIC 16.BC6–BC39, IFRIC 16.IE1–IE5
hedging instruments
cross-currency interest rate swap,
IAS 39.IG.F.2.18
designation of, IAS 39.74–77,
IAS 39.IG.F.1.8–F.1.14,
IAS 39.IG.F.2.5
qualifying instruments,
IAS 39.72–73,
IAS 39.App.AG94–AG97,
IAS 39.IG.F.1.2–F.1.7
hedging of future foreign currency
revenue streams, IAS 39.IG.F.2.4
identification of hedged forecast
transaction, IAS 39.IG.F.3.10
IFRIC 16 Hedges of a Net Investment in a
Foreign Operation
background, IFRIC 16.1–6,
IFRIC 16.BC2–BC5
basis for conclusions,
IFRIC 16.BC1–BC41
effective date, IFRIC 16.18,
IFRIC 16.BC40A
issues addressed, IFRIC 16.9
scope, IFRIC 16.7–8
summary of main changes from the
draft Interpretation,
IFRIC 16.BC41
transition, IFRIC 16.19,
IFRIC 16.BC40
illustrative examples, IAS 39.IE1–IE31
interest rate risk is managed on a net
basis, IAS 39.IG.F.6.2, IAS 39.IG.F.6.3
internal contracts,
IAS 39.BC165–BC172A,
IAS 39.IG.F.2.15–F.2.16
intra-group and intra-entity hedging
transactions, IAS 39.IG.F.2.14
management of interest rate risk in
financial institutions, IAS 39.IG.F.6.1
netting of assets and liabilities,
IAS 39.IG.F.2.21
partial term hedging, IAS 39.IG.F.2.17
premium or discount on a forward
exchange contract, IAS 39.IG.F.6.4
qualifying conditions, IAS 39.88
retrospective designation of hedges,
IAS 39.IG.F.3.8
姝 IFRS Foundation
Hedge accounting – contd
risk of a transaction not occurring,
IAS 39.IG.F.2.8
‘shortcut method’ in SFAS 133,
IAS 39.BC132–BC135
statement of cash flows, IAS 39.IG.G.2
types of hedging relationships,
IAS 39.86
Historical summaries
first-time adoption of IFRSs, IFRS 1.22,
IFRS 1.BC90
Hyperinflation
borrowing costs, IAS 23.9
current cost financial statements,
restatement of
gain or loss on net monetary
position, IAS 29.31
statement of comprehensive
income, IAS 29.30
statement of financial position,
IAS 29.29
disclosures, IAS 29.39–40
economies ceasing to be
hyperinflationary, IAS 29.38
first-time adoption of IFRSs, IFRS 1.31C,
IFRS 1.App.D26–D30,
IFRS 1.BC63F–BC63J, IFRS 1.BC67,
IFRS 1.IG32–IG34
historical cost financial statements,
restatement of
gain or loss on net monetary
position, IAS 29.27–28
statement of comprehensive
income, IAS 29.26
statement of financial position,
IAS 29.11–25
IAS 29 Financial Reporting in
Hyperinflationary Economies
basis for conclusions,
IAS 29.BC1–BC2
effective date, IAS 29.41
scope, IAS 29.1–4
IFRIC 7 Applying the Restatement Approach
under IAS 29
background, IFRIC 7.1,
IFRIC 7.BC2–BC4
basis for conclusions,
IFRIC 7.BC1–BC25
effective date, IFRIC 7.6
issues addressed, IFRIC 7.2
restatement of financial statements
consistency, IAS 29.10

Hyperinflation – contd
consolidated financial statements,
IAS 29.35–36
corresponding figures, IAS 29.34
current cost financial statements,
IAS 29.29–31
generally, IAS 29.5–7
historical cost financial statements,
IAS 29.11–28
illustrative example
restatement of deferred tax
items, IFRIC 7.IE1–IE6
measuring unit current at the end
of the reporting period, IAS 29.8,
IFRIC 7.3
restatement approach,
IFRIC 7.BC5–BC17
statement of cash flows, IAS 29.33
taxes, IAS 29.32, IFRIC 7.4,
IFRIC 7.BC18–BC25
use of the general price index,
IAS 29.37
translation of functional currency to
the presentation currency,
IAS 21.42–43
IASB
see International Accounting
Standards Board
IFRS Advisory Council
membership and functions, CN.44-46
IFRS Foundation
administration, CN.49–51
executive director and staff, CN.47–48
governance, CN.3
Monitoring Board, CN.18–23
name and objectives, CN.1–2
Trustees, CN.4–17, DPH.2.1–2.15
IFRS Interpretations Committee
due process
draft Interpretation, DPH.7.3–7.13
consideration of comments received
and finalisation of an
Interpretation, DPH.7.14–7.27
principles, DPH.3.1–3.81
accountability, DPH.3.73–3.81
full and fair consultation,
DPH.3.41–3.72
transparency, DPH.3.2–3.40
standards-level projects,
DPH.5.1–5.22
implementation and
maintenance, DPH.5.14–5.22
membership and functions, CN.39–43
姝 IFRS Foundation
Index
Impairment
assets held for sale, IFRS 5.20–25,
IFRS 5.BC39–BC41, IFRS 5.IG.ex10
associates, IAS 28.40–43,
IAS 28.BCZ42–BCZ46,
IAS 28.DO1–DO3
cash-generating units
carrying amount, determining,
IAS 36.75–79
corporate assets, IAS 36.100–103,
IAS 36.IE69–IE79
goodwill, IAS 36.80–87,
IAS 36.BC137–BC159
identification of, IAS 36.68–73,
IAS 36.BCZ113–BC118,
IAS 36.IE1–IE22
impairment loss, IAS 36.104–108,
IAS 36.BCZ178–BCZ181
impairment testing,
IAS 36.App.C1–C9
recoverable amount of,
measurement of, IAS 36.74
recoverable amount of an
individual asset cannot be
determined, IAS 36.66–67
reversing an impairment loss,
IAS 36.122–123
disclosure, IAS 36.126–136,
IAS 36.BC192–BC209Q,
IAS 36.IE80–IE89
exploration and evaluation assets,
IFRS 6.18–22, IFRS 6.BC35–BC48
financial assets, IAS 39.58–65,
IAS 39.App.AG84–AG93,
IAS 39.BC108–BC124,
IAS 39.IG.E.4.1–E.4.8
first-time adoption of IFRSs,
IFRS 1.IG39–IG43
IAS 36 Impairment of Assets
amendments to IAS 16,
IAS 36.App.B
application of, IAS 36.IN1
basis for conclusions,
IAS 36.BC1–BCZ233
changes as a result of IFRS 13,
IAS 36.BC209B–BC209D
changes as a result of Improvements
to IFRSs (2008), IAS 36.BC209A
definitions, IAS 36.6
history of the development of a
standard, IAS 36.BCZ230–BCZ233
main changes, IAS 36.IN5–IN18
objective, IAS 36.1
Index

Impairment – contd Impairment – contd

reasons for revising IAS 36, requirements, IAS 36.19–23,
IAS 36.IN2–IN4 IAS 36.BCZ9–BCZ11
scope, IAS 36.2–5, sum of undiscounted future cash
IAS 36.BCZ4–BCZ8 flows, IAS 36.BCZ12–BCZ13
summary of main changes from the value in use, IAS 36.30–57,
Exposure Draft, IAS 36.BC229 IAS 36.BCZ21–BCZ22,
transition provisions and effective IAS 36.BCZ40–BC80
date, IAS 36.139–140J, net selling price, IAS 36.BCZ31–BCZ39
IAS 36.BC210–BC228C property, plant and equipment,
withdrawal of IAS 36 (issued 1998), IAS 16.63–66
IAS 36.141 recognition and measurement of an
IFRIC 10 Interim Financial Reporting impairment loss
and Impairment accounting treatment,
background, IFRIC 10.1–4 IAS 36.59–64, IAS 36.BCZ95
basis for conclusions, cash-generating units,
IFRIC 10.BC1–BC12 IAS 36.66–108,
effective date and transition, IAS 36.BCZ113–BCZ118
IFRIC 10.10–12, IFRIC 10.BC12 ‘economic’ criterion,
impairment testing for goodwill, IAS 36.BCZ105–BCZ107
IAS 36.88–99, IAS 36.BC131A–BC136, illustrative example,
IAS 36.BC160–BC177, IAS 36.IE29–IE32
IAS 36.DO1–DO10, IAS 36.IE62–IE68J ‘permanent’ criterion,
impairment testing for intangibles, IAS 36.BCZ96–BCZ97
IAS 36.BC121–BC128, IAS 38.111, ‘probability’ criterion,
IAS 38.BC54–BC56 IAS 36.BCZ98–BCZ104
income taxes, IAS 36.BCZ81–BC94, revalued assets,
IAS 36.IE33–IE37 IAS 36.BCZ108–BCZ112
indication of an impairment loss recoverable amount
assessment of factors, IAS 36.12–17 definition, IAS 36.18
estimating the recoverable amount, reinsurance assets, IFRS 4.20,
IAS 36.9 IFRS 4.BC107–BC108
generally, IAS 36.8 reversing an impairment loss
impairment tests, IAS 36.10–11 cash-generating units,
interim financial reporting, IAS 36.122–123
IFRIC 10.BC2–BC10 goodwill, IAS 36.124–125,
joint ventures, IAS 28.40–43, IAS 36.BC187–BC191
IAS 28.BCZ42–BCZ46, IFRIC 10 guidance, IFRIC 10.7–8
IAS 28.DO1–DO3 illustrative example,
measuring recoverable amount IAS 36.IE38–IE43
appraisal values, IAS 36.BCZ30 individual asset, IAS 36.117–121
assets held for disposal, requirements, IAS 36.109–116,
IAS 36.BCZ27 IAS 36.BCZ182–BCZ186
fair value, IAS 36.28–29, value in use
IAS 36.BCZ14–BCZ20 appropriate measurement for the
higher of net selling price and value recoverable amount,
in use, IAS 36.BCZ23–BCZ26 IAS 36.BCZ21–BCZ22
intangible asset with an indefinite basis for estimates of future cash
useful life, IAS 36.24, flows, IAS 36.33–38,
IAS 36.BC119–BC120, IAS 36.BC62–BC75
IAS 36.BC129–BC130 calculation of, IAS 36.30–32,
replacement cost, IAS 36.BC56–BC61,
IAS 36.BCZ28–BCZ29 IAS 36.IE23–IE32

姝 IFRS Foundation

Impairment – contd
composition of estimates of future
cash flows, IAS 36.39–53A
definition, IAS 36.BCZ40
discount rate, IAS 36.55–57,
IAS 36.BCZ52–BCZ55
expected value approach,
IAS 36.BCZ41–BCZ42
foreign currency future cash flows,
IAS 36.54, IAS 36.BCZ46–BCZ51
future cash flows from internally
generated goodwill and synergy
with other assets,
IAS 36.BCZ43–BCZ45
present value techniques,
IAS 36.App.A1–A21,
IAS 36.BC76–BC80
restructuring, effect of,
IAS 36.IE44–IE53
treatment of future costs,
IAS 36.IE54–IE61
Income
see Revenue
income and expenses as measure of
performance, CF.4.24–4.35
recognition, CF.4.47–4.48
Income taxes
see Deferred tax
business combinations, IFRS 3.25
changes in the tax status of an entity or
its shareholders, SIC-25.1–4,
SIC-25.BC5–BC8
disclosure, IAS 12.79–88
first-time adoption of IFRSs,
IFRS 1.IG5–IG6
IAS 12 Income Taxes
costs and benefits of the
amendments to IAS 12,
IAS 12.BC29–BC32
definitions, IAS 12.5–6
effective date and transition,
IAS 12.89–98C, IAS 12.BC33–BC36
scope, IAS 12.1–4
withdrawal of SIC-21, IAS 12.99
measurement, IAS 12.46–56
presentation
offsetting, IAS 12.71–76
tax expense (income) related to
profit or loss from ordinary
activities, IAS 12.77
recognition, IAS 12.12–45,
IAS 12.57–68C
姝 IFRS Foundation
Index
Income taxes – contd
recognition outside profit or loss,
SIC-25.4
share-based payments, IAS 12.68A–68C,
IFRS 2.BC311–BC329
SIC-25 Income Taxes–Changes in the Tax
Status of an Entity or its Shareholders,
SIC-25.1–4
statement of cash flows, IAS 7.35–36
statement of comprehensive income,
IAS 1.90–91, IAS 1.BC65–BC68A
tax base, IAS 12.7–11
examples of circumstances where
the carrying amount of an asset
or liability is equal to its tax base,
IAS 12.IE.C.1–C.4
Indemnification assets
business combinations
recognition and measurement,
IFRS 3.27–28, IFRS 3.57,
IFRS 3.BC301–BC303
Inflation
see Hyperinflation
designation of inflation as the hedged
item, IAS 39.BC172G–BC172J
Insurance contracts
acquisition costs, IFRS 4.BC116–BC119
assets held by insurers to back
insurance contracts,
IFRS 4.BC166–BC180
business combinations,
IFRS 3.BC189–BC196, IFRS 4.31–33,
IFRS 4.BC147–BC153
catastrophe and equalisation
provisions, IFRS 4.BC87–BC93,
IFRS 4.IG58
changes in accounting policies
continuation of existing practices,
IFRS 4.25, IFRS 4.BC126–BC132
current market interest rates,
IFRS 4.24, IFRS 4.DO15–DO17
future investment margins,
IFRS 4.27–29,
IFRS 4.BC134–BC144, IFRS 4.DO5
generally, IFRS 4.21,
IFRS 4.BC124–BC125
prudence, IFRS 4.26, IFRS 4.BC133
reclassification of financial assets,
IFRS 4.45, IFRS 4.BC145–BC146
relevance and reliability,
IFRS 4.22–23, IFRS 4.BC123
Index
Insurance contracts – contd
‘shadow accounting’, IFRS 4.30,
IFRS 4.BC181–BC184, IFRS 4.DO6,
IFRS 4.IG6–IG10
‘debt securities earmarked for policy
reserve’, IFRS 4.DO19–DO20
deferred tax, IFRS 4.BC198
definitions, IFRS 4.App.A–B,
IFRS 4.BC11–BC20
application of definition, IFRS 4.IG2
expiry of insurance-contingent
rights and obligations,
IFRS 4.App.B30, IFRS 4.BC38–BC39
generally, IFRS 4.DO9
insurable interest,
IFRS 4.BC25–BC29
insurance risk, IFRS 4.BC21–BC23,
IFRS 4.DO13
premiums, IFRS 4.BC24
quantity of insurance risk,
IFRS 4.App.B22–B28,
IFRS 4.BC30–BC37
unbundling, IFRS 4.BC40–BC54
weather derivatives,
IFRS 4.BC55–BC60
derecognition, IFRS 4.BC105
disclosure
accounting policies,
IFRS 4.IG17–IG18
assets, liabilities, income and
expenses, IFRS 4.IG19–IG30
assumptions, IFRS 4.BC211–BC213,
IFRS 4.IG31–IG36
changes in deferred acquisition
costs, IFRS 4.IG39
changes in insurance liabilities,
IFRS 4.BC214, IFRS 4.IG37–IG38
effective date, IFRS 4.42–44
fair value of insurance liabilities
and insurance assets,
IFRS 4.BC224–BC226
generally, IFRS 4.36–37,
IFRS 4.BC199–BC207,
IFRS 4.IG11–IG14
intangible assets acquired in a
business combination or portfolio
transfer, IFRS 4.IG40
key performance indicators,
IFRS 4.IG71
materiality, IFRS 4.BC208–BC210,
IFRS 4.IG15–IG16
姝 IFRS Foundation
Insurance contracts – contd
risk, IFRS 4.38–39A,
IFRS 4.BC215–BC223,
IFRS 4.IG41–IG70
discounting, IFRS 4.BC126–127
discretionary participation features,
IFRS 4.9, IFRS 4.34,
IFRS 4.BC154–BC165, IFRS 4.DO7–DO8
embedded derivatives, IFRS 4.7–8,
IFRS 4.BC188–BC194,
IFRS 4.DO11–DO12, IFRS 4.IG3–IG4,
IFRS 4.IG66–IG70
embedded value measurements,
IFRS 4.BC138–BC144
examples of, IFRS 4.App.B18
first-time adoption of IFRSs,
IFRS 1.App.D4
gains and losses on buying reinsurance,
IFRS 4.BC109–BC114
IFRS 4 Insurance Contracts
amendments, IFRS 4.App.C
basis for conclusions,
IFRS 4.BC1–BC227
definitions, IFRS 4.App.A
dissenting opinions,
IFRS 4.DO1–DO20
effective date and transition,
IFRS 4.40–41E
features of, IFRS 4.IN3–IN11
implementation guidance,
IFRS 4.IG1–IG71
issuing of, IFRS 4.IN1–IN2
objective, IFRS 4.1, IFRS 4.BC2–BC9
scope, IFRS 4.2–6, IFRS 4.BC10,
IFRS 4.BC61, IFRS 4.BC115
summary of changes from ED 5,
IFRS 4.BC227
impairment of reinsurance assets,
IFRS 4.20, IFRS 4.BC107–BC108
intra-group transactions,
IFRS 4.BC195–BC197
investment contracts,
IFRS 4.BC185–BC187
investment management fees,
IFRS 4.BC128–BC130
liability adequacy test, IFRS 4.15–19,
IFRS 4.BC94–BC104
offsetting, IFRS 4.BC106
payments in kind, IFRS 4.App.B5–B7
policy loans, IFRS 4.BC122
policyholders, accounting by,
IFRS 4.BC73

Insurance contracts – contd
prepaid service contracts,
IFRS 4.BC74–BC76
product warranties, IFRS 4.BC69–BC71
recognition and measurement
changes in accounting policies,
IFRS 4.21–30, IFRS 4.45,
IFRS 4.BC123–BC146
contracts acquired in a business
combination or portfolio transfer,
IFRS 3.BC189–BC196,
IFRS 4.31–33, IFRS 4.BC147–BC153
risk disclosures, IFRS 4.38–39A,
IFRS 4.BC215–BC223
catastrophe and equalisation
reserves, IFRS 4.IG58
claims development,
IFRS 4.BC220–BC221,
IFRS 4.IG59–IG61
concentrations of insurance risk,
IFRS 4.IG55–IG56
credit risk, IFRS 4.IG62,
IFRS 4.IG64–IG65A
generally, IFRS 4.IG41–IG47
insurance risk, IFRS 4.BC217,
IFRS 4.IG51–IG51A
liquidity risk, IFRS 4.IG62,
IFRS 4.IG64, IFRS 4.IG65B–IG65C
low-frequency, high-severity risks,
IFRS 4.IG55, IFRS 4.IG57
market risk, IFRS 4.BC223,
IFRS 4.IG62, IFRS 4.IG64,
IFRS 4.IG65D–IG70
risk management, IFRS 4.IG48
sensitivity analysis,
IFRS 4.BC218–BC219,
IFRS 4.IG52–IG54A
salvage, IFRS 4.BC120–BC121
subrogation, IFRS 4.BC120–BC121
temporary exemption from some other
IFRSs, IFRS 4.13–14,
IFRS 4.BC77–BC86
unbundling of deposit components,
IFRS 4.10–12, IFRS 4.BC40–BC54,
IFRS 4.DO10, IFRS 4.IG5
uniform accounting policies,
IFRS 4.BC131–BC132
Intangible assets
see Impairment; Service concession
arrangements
agricultural activity, IAS 41.BC.B58–B60
amortisation, IAS 38.97–106
姝 IFRS Foundation
Index
Intangible assets – contd
business combinations
accounting for, IFRS 3.App.B39
artistic-related intangible assets,
IFRS 3.IE32–IE33
contract-based intangible assets,
IFRS 3.IE34–IE38
customer-related intangible assets,
IFRS 3.IE23–IE31
distinguishing identifiable
intangible assets from goodwill,
IFRS 3.BC157–BC184
examples of, IFRS 3.IE16–IE44
marketing-related intangible assets,
IFRS 3.IE18–IE22
measurement and recognition,
IFRS 3.App.B31–B34,
IFRS 3.App.B40, IAS 38.33–43,
IAS 38.BC16A–BC19D
research and development projects
acquired in business
combinations, IAS 38.BC78–BC89
technology-based intangible assets,
IFRS 3.IE39–IE44
classes of intangible assets,
IAS 38.72–73, IAS 38.119
control, IAS 38.13–16,
IAS 38.BC11–BC14
derecognition, IAS 38.112–117
development phase, IAS 38.57–59
disclosure, IAS 38.118–128
examples of, IAS 38.9
expenses, recognition as, IAS 38.68–69,
IAS 38.BC46A–BC46I
first-time adoption of IFRSs,
IFRS 1.App.D22, IFRS 1.BC68–BC71,
IFRS 1.IG44–IG51
future economic benefits, IAS 38.17
IAS 38 Intangible Assets
application of, IAS 38.IN1
basis for conclusions,
IAS 38.BC1–BCZ110
definitions, IAS 38.8,
IAS 38.BC4–BC5
dissenting opinions,
IAS 38.DO1–DO5
history of the development of a
standard, IAS 38.BCZ104–BCZ110
main changes, IAS 38.IN5–IN13
objective, IAS 38.1
reasons for revising IAS 38,
IAS 38.IN2–IN4
scope, IAS 38.2–7
Index
Intangible assets – contd
summary of main changes from the
Exposure Draft, IAS 38.BC103
transitional provisions and effective
date, IAS 38.130–132,
IAS 38.BC90–BC102
withdrawal of IAS 38 (issued 1998),
IAS 38.133
identifiability, IAS 38.11–12,
IAS 38.BC6–BC10
impairment
impairment testing,
IAS 36.BC121–BC128, IAS 38.111,
IAS 38.BC54–BC56
measuring recoverable amount,
IAS 36.24, IAS 36.BC119–BC120,
IAS 36.BC129–BC130
initial measurement and recognition
cost, IAS 38.24
exchanges of assets, IAS 38.45–47,
IAS 38.131
government grant, acquisition by
way of, IAS 38.44
internally generated assets,
IAS 38.51–67,
IAS 38.BCZ29–BCZ46
past expenses, IAS 38.71
recognition criteria, IAS 38.21–23,
IAS 38.BC15
separate acquisition, IAS 38.25–32,
IAS 38.BC26–BC28
internally generated goodwill,
IAS 38.48–50
measurement after recognition
classes of intangible assets,
IAS 38.72–73
cost model, IAS 38.74
revaluation model, IAS 38.75–87,
IAS 38.124–125
prepayments, IAS 38.70, IAS 38.BC46D
research phase, IAS 38.54–56
SIC-32 Intangible Assets—Web Site Costs,
SIC-32.1–10
subsequent expenditure, IAS 38.20
useful life of
assessing, IAS 38.88–96,
IAS 38.BC60–BC72,
IAS 38.IE.ex1–ex9
finite useful lives, IAS 38.97–106,
IAS 38.BC50–BC53,
IAS 38.BC57–BC59, IAS 38.BC72A
indefinite useful lives, IAS 38.107–108,
IAS 38.BC73–BC77
姝 IFRS Foundation
Intangible assets – contd
review of useful life assessment,
IAS 38.109–110
web sites, SIC-32.1–10,
SIC-32.BC11–BC18, SIC-32.IE
Interest, dividends, gains and losses
disclosure, IFRS 7.20, IFRS 7.BC33–BC34
effective interest rate,
IAS 39.App.AG5–AG8
presentation, IAS 32.35–41,
IAS 32.App.AG37
revenue recognition, IAS 18.29–34
statement of cash flows, IAS 7.31–33
Interest rate risk
fair value hedge accounting,
IAS 39.App.AG114–AG132,
IAS 39.BC173–BC220
financial instruments disclosure,
IFRS 7.B22
management of risk in financial
institutions, IAS 39.IG.F.6.1
management on a net basis,
IAS 39.IG.F.6.2–3
Interest rate swaps
cross-currency interest rate swap,
IAS 39.IG.F.2.18
Interim financial reporting
changes in estimates, IAS 34.26–27
compliance with IFRSs, disclosure of,
IAS 34.19
defined benefit plans,
IAS 19.BC58–BC64
fair value disclosures,
IFRS 13.BC222–BC224
first-time adoption of IFRSs,
IFRS 1.32–33, IFRS 1.BC96,
IFRS 1.IG37–IG38
form and content
complete set of financial
statements, IAS 34.9
condensed financial statements,
IAS 34.10
consolidated financial statements,
IAS 34.14
earnings per share, IAS 34.11–11A
generally, IAS 34.5–7, IAS 34.12
minimum components, IAS 34.8–8A
significant events and transactions,
IAS 34.15–15C, IAS 34.BC3–BC4
IAS 34 Interim Financial Reporting
basis for conclusions,
IAS 34.BC1–BC6
definitions, IAS 34.4

Interim financial reporting – contd
effective date, IAS 34.46–54
overview, IAS 34.IN1–IN9
scope, IAS 34.1–3
IFRIC 10 Interim Financial Reporting and
Impairment
background, IFRIC 10.1–2,
IFRIC 10.3–4
basis for conclusions,
IFRIC 10.BC1–BC12
effective date and transition,
IFRIC 10.10–12, IFRIC 10.BC12
impairment, IFRIC 10.BC2–BC10
materiality, IAS 34.23–25
notes to financial statements,
IAS 34.16A
operating segments, IFRS 8.BC59
periods for which financial statements
required to be presented,
IAS 34.20–22, IAS 34.IE.A1–A2
recognition and measurement
costs incurred unevenly during the
financial year, IAS 34.39
estimates, IAS 34.41,
IAS 34.IE.C1–C9
illustrative examples,
IAS 34.IE.B1–B36
occasional revenues, IAS 34.37–38
same accounting policies as annual
financial statements, IAS 34.28–36
restatement of previously reported
interim periods, IAS 34.43–45
reversal of impairment losses,
IFRIC 10.7–8
International Accounting Standards Board
(IASB)
due process
new or amended standards,
DPH.6.1–6.63
consideration of comments
received and consultations,
DPH.6.19–6.29
Exposure Drafts, DPH.6.1–6.18
finalising a Standard,
DPH.6.30–6.36
Post-implementation Review,
DPH.6.52–6.63
publication, DPH.6.37–6.51
principles, DPH.3.1–3.81
accountability, DPH.3.73–3.81
full and fair consultation,
DPH.3.41–3.72
transparency, DPH.3.2–3.40
姝 IFRS Foundation
Index
International Accounting Standards Board
(IASB) – contd
Standards-level projects,
DPH.5.1–5.22
criteria for new standards or
major amendments,
DPH.5.4–5.13
implementation and
maintenance, DPH.5.14–5.22
technical work programme,
DPH.4.1–4.23
Conceptual Framework,
DPH.4.20–4.23
research programme,
DPH.4.6–4.19
three-yearly consultation on the
IASB work programme,
DPH.4.3–4.5
membership and functions, CN.24–38
criteria for IASB membership,
CN.Ann
Inventories
cost
agricultural produce, IAS 2.20
conversion costs, IAS 2.12–14
elements of, IAS 2.10, IAS 2.15–18
formulas, IAS 2.25–27,
IAS 2.BC9–BC21
purchase, costs of, IAS 2.11
service providers, IAS 2.19
specific identification of costs,
IAS 2.23–24
techniques, IAS 2.21–22
disclosure, IAS 2.36–39
IAS 2 Inventories
amendments, IAS 2.App
basis for conclusions,
IAS 2.BC1–BC23
changes from the previous version,
IAS 2.IN4–IN17
definitions, IAS 2.6–8
effective date, IAS 2.40–40C
objective, IAS 2.1
overview, IAS 2.IN1
reasons for revising IAS 2,
IAS 2.IN2–IN3
scope, IAS 2.2–5, IAS 2.BC4–BC8
withdrawal of other
pronouncements, IAS 2.41–42
measurement
cost, IAS 2.10–27
generally, IAS 2.9
net realisable value, IAS 2.28–33
Index
Inventories – contd
recognition as an expense, IAS 2.34–35,
IAS 2.BC22–BC23
Investment property
classification as investment property,
IAS 40.7–15
compensation, IAS 40.72–73
cost model
disclosure, IAS 40.75, IAS 40.79
measurement, IAS 40.53–54,
IAS 40.56
transitional provisions,
IAS 40.83–84
deferred tax
recovery of investment properties,
IAS 12.51C, IAS 12.BC8–BC28
disclosure, IAS 40.74–79
disposals, IAS 40.66–71
fair value model
disclosure, IAS 40.75–78
inability to measure fair value
reliably, IAS 40.53–54
measurement, IAS 40.33–52,
IAS 40.55
transitional provisions,
IAS 40.80–82
first-time adoption of IFRSs,
IFRS 1.IG61–IG62
IAS 40 Investment Property
application of, IAS 40.IN1
background, IAS 40.BC.B1–B6
basis for conclusions,
IAS 40.BC1–BC23
definitions, IAS 40.5–6,
IAS 40.BC.B30–B39
effective date, IAS 40.85–85C
main changes, IAS 40.IN4–IN11
objective, IAS 40.1
reasons for revising IAS 40,
IAS 40.IN2–IN3
scope, IAS 40.2–4, IAS 40.BC4–BC10,
IAS 40.BC15–BC17,
IAS 40.BC.B7–B29
summary of changes to E64,
IAS 40.BC.B67
summary of the approach required,
IAS 40.IN12–IN18
transitional provisions,
IAS 40.80–84
withdrawal of IAS 40 (2000),
IAS 40.86
initial measurement, IAS 40.20–29
姝 IFRS Foundation
Investment property – contd
measurement after recognition
choice of accounting policy,
IAS 40.30–32C, IAS 40.BC11–BC14,
IAS 40.BC.B43–B51
cost model, IAS 40.53–54, IAS 40.56
fair value model, IAS 40.33–55,
IAS 40.BC.B52–B65
recognition, IAS 40.16–19
subsequent expenditure,
IAS 40.BC.B40–B42
transfers, IAS 40.57–65, IAS 40.BC.B66
Joint arrangements
see Joint operations; Joint ventures
characteristics of, IFRS 11.4–6,
IFRS 11.BC19
contractual arrangements,
content, IFRS 11.App.B4
form of, IFRS 11.App.B2–B3
deferred tax, IAS 12.38–39,
IAS 12.43–45
disclosure of interests in
see Disclosure of interests in other
entities
commitments, IFRS 12.BC53–BC56
contingent liabilities,
IFRS 12.BC57–BC58
fair value of investments for which
there are published price
quotations, IFRS 12.BC61
general disclosure requirements,
IFRS 11.BC52–BC55, IFRS 12.20,
IFRS 12.BC42–BC43,
IFRS 12.BC59–BC60
nature, extent and financial effects
of interests in, IFRS 12.21,
IFRS 12.BC44–BC46
risks associated with interests in,
IFRS 12.23, IFRS 12.App.B18–B20
summarised financial information,
IFRS 12.App.B12–B17,
IFRS 12.BC47–BC52
first-time adoption of IFRSs,
IFRS 1.App.D31, IFRS 1.BC63K–BC63L
IFRS 11 Joint Arrangements
amendments, IFRS 11.App.D,
IFRS 11.BC.App
basis for conclusions,
IFRS 11.BC1–BC78
cost-benefit considerations,
IFRS 11.BC71–BC78
definitions, IFRS 11.App.A

Joint arrangements – contd
effective date, IFRS 11.App.C1–C1A,
IFRS 11.BC56–BC59
features of, IFRS 11.IN5–IN11
improving IAS 31 with the
principles of IFRS 11,
IFRS 11.BC9–BC12
reasons for issuing, IFRS 11.IN3–IN4
objective, IFRS 11.1–2
overview, IFRS 11.IN1–IN2
problems with IAS 31,
IFRS 11.BC7–BC8
scope, IFRS 11.3, IFRS 11.BC13–BC18
summary of main changes from
ED 9, IFRS 11.BC70
transition, IFRS 11.BC60–BC69
withdrawal of other IFRSs,
IFRS 11.App.C15
illustrative examples, IFRS 11.IE1
bank, IFRS 11.IE29–IE33
construction services,
IFRS 11.IE2–IE8
liquefied natural gas arrangement,
IFRS 11.IE44–IE52
manufacturing and distribution,
IFRS 11.IE14–IE28
oil and gas industry,
IFRS 11.IE34–IE43
shopping centre, IFRS 11.IE9–IE13
joint control, IFRS 11.7–13,
IFRS 11.App.B5–B11,
IFRS 11.BC20–BC23
parties that participate in, but do
not have joint control,
IFRS 11.BC48–50
separate vehicle
assessment of facts and
circumstances,
IFRS 11.App.B29–B33
generally, IFRS 11.App.B19–B21
legal form, IFRS 11.App.B22–B24
terms of the contractual
arrangement,
IFRS 11.App.B25–B28
types of, IFRS 11.14–19,
IFRS 11.App.B12–B21,
IFRS 11.BC24–BC37
Joint operations
see Joint arrangements
accounting treatment
classification as held for sale,
IFRS 11.BC51
姝 IFRS Foundation
Index
Joint operations – contd
generally, IFRS 11.20–23,
IFRS 11.BC38–BC40, IFRS 11.BC46
purchases of assets,
IFRS 11.App.B36–B37
sale or contribution of assets,
IFRS 11.App.B34–B35
separate financial statements,
IFRS 11.26–27,
IFRS 11.App.C12–C13
transition from the equity method to
accounting for assets and liabilities,
IFRS 11.App.C7–C11
Joint operator, IFRS 11.App.A
Joint ventures
see Joint arrangements; Separate
financial statements
accounting treatment
generally, IFRS 11.24–25,
IFRS 11.BC41–BC45, IFRS 11.BC47
separate financial statements,
IFRS 11.26–27, IAS 28.44
disclosure of interests in
see Disclosure of interests in other
entities
commitments, IFRS 12.BC53–BC56
contingent liabilities,
IFRS 12.BC57–BC58
fair value of investments for which
there are published price
quotations, IFRS 12.BC61
general disclosure requirements,
IFRS 11.BC52–BC55, IFRS 12.20,
IFRS 12.BC42–BC43,
IFRS 12.BC59–BC60
nature, extent and financial effects
of interests in, IFRS 12.21–22,
IFRS 12.BC44–BC46
risks associated with interests in,
IFRS 12.23, IFRS 12.App.B18–B20
summarised financial information,
IFRS 12.App.B12–B17,
IFRS 12.BC47–BC52
earnings per share, IAS 33.App.A11–A12
equity method
accounting treatment, IAS 28.10–15
application of, IAS 28.16–43
classification as held for sale,
IAS 28.20–21, IAS 28.BC23–BC27
changes in ownership interest,
IAS 28.25
Index
Joint ventures – contd
discontinuing the use of the equity
method, IAS 28.22–23,
IAS 28.BC28–BC31
exemptions, IAS 28.17–19,
IAS 28.BC20–BC22
investment in an associate becomes
an investment in a joint venture,
IAS 28.24
non-coterminous year-ends,
IAS 28.BCZ19
procedures, IAS 28.26–39
severe long-term restrictions
impairing ability to transfer funds
to the investor, IAS 28.BCZ18
temporary joint control and
significant influence,
IAS 28.BCZ17
excluded from scope of IFRS 3,
IFRS 3.BC59–BC61
first-time adoption of IFRSs, IFRS 1.31,
IFRS 1.App.D14–D17,
IFRS 1.BC58A–BC63
IAS 28 Investments in Associates and Joint
Ventures
see Significant influence
associate, IAS 28.3
basis for conclusions,
IAS 28.BC1–BC56
definitions, IAS 28.3–4
disclosure requirements,
IFRS 12.BC59–BC60,
IAS 28.BC52–BC55
effective date and transition,
IAS 28.45–46, IAS 28.BC47–BC50
equity method, IAS 28.3
features of, IAS 28.IN3–IN11
incorporation of SIC-13,
IAS 28.BC32–BC37
joint arrangement, IAS 28.3
joint control, IAS 28.3
joint venture, IAS 28.3
joint venturer, IAS 28.3
overview, IAS 28.IN1–IN2, IAS 28.1
scope, IAS 28.2, IAS 28.BC10–BC14
significant influence, IAS 28.3
summary of main changes from
IAS 28 (2003 revision),
IAS 28.BC56
withdrawal of IAS 28 (2003),
IAS 28.47, IAS 28.BC51
姝 IFRS Foundation
Joint ventures – contd
impairment losses, IAS 28.40–43,
IAS 28.BCZ42–BCZ46,
IAS 28.DO1–DO3
statement of cash flows, IAS 7.37–38
transition from proportionate
consolidation to the equity method,
IFRS 11.App.C2–C6
Joint venturer, IFRS 11.App.A
Key performance indicators
insurance contracts, IFRS 4.IG71
Leases
business combinations
operating leases,
IFRS 3.App.B28–B30,
IFRS 3.App.B42,
IFRS 3.BC144–BC148
classification of leases,
finance or operating, IAS 17.7–13
investment properties, IAS 17.18–19
land and buildings, IAS 17.15A–17,
IAS 17.BC4–BC14
contingent rent, IAS 17.4, IAS 17.31,
IAS 17.35, IAS 40.50
determining whether an arrangement
contains a lease
assessment of the arrangement,
IFRIC 4.6–9, IFRIC 4.BC15–BC39
illustrative examples,
IFRIC 4.IE1–IE4
reassessment, IFRIC 4.11,
IFRIC 4.BC40–BC43
time of assessment, IFRIC 4.10,
IFRIC 4.BC40–BC43
separating payments for the lease
from other payments,
IFRIC 4.12–15, IFRIC 4.BC44–BC46
finance leases in the financial
statements of lessees
disclosures, IAS 17.31–32
initial recognition, IAS 17.20–24
subsequent measurement,
IAS 17.25–30
finance leases in the financial
statements of lessors
disclosures, IAS 17.47–48
initial recognition, IAS 17.36–38
subsequent measurement,
IAS 17.39–46
first-time adoption of IFRSs,
IFRS 1.App.D9–D9A,
IFRS 1.BC63D–BC63DB,
IFRS 1.IG14–IG16, IFRS 1.IG204–IG206

Leases – contd
IAS 17 Leases
definitions, IAS 17.4–6A
effective date, IAS 17.69–69A
objective of, IAS 17.1
scope, IAS 17.2–3
transitional provisions,
IAS 17.67–68A, IAS 17.BC15
IFRIC 4 Determining Whether an
Arrangement Contains a Lease
background, IFRIC 4.1–3,
IFRIC 4.BC2–BC12
effective date, IFRIC 4.16–16A
issues addressed, IFRIC 4.5
scope, IFRIC 4.4,
IFRIC 4.BC13–BC14A
transition, IFRIC 4.17,
IFRIC 4.BC47–BC50
inception of the lease and
commencement of the lease term,
IAS 17.4–5, IAS 17.10, IAS 17.13,
IAS 17.16, IAS 17.21–22, IAS 17.29,
IAS 17.38, IAS 17.BC16–BC17
initial direct costs, IAS 17.4, IAS 17.20,
IAS 17.24, IAS 17.38, IAS 17.52,
IAS 17.BC18–BC21
interest rate implicit in the lease,
IAS 17.4, IAS 17.20, IAS 17.38
incremental borrowing rate,
IAS 17.4, IAS 17.20
investment in the lease, IAS 17.4
gross, IAS 17.4, IAS 17.40–41,
IAS 17.47
net, IAS 17.4, IAS 17.36, IAS 17.38
manufacturer or dealer lessors,
IAS 17.4, IAS 17.38, IAS 17.42–46,
IAS 17.BC18–21, IAS 17.BC55
minimum lease payments, IAS 17.4,
IAS 17.10, IAS 17.20, IAS 17.25,
IAS 17.31, IAS 17.35, IAS 17.44,
IAS 17.47, IAS 17.56
non-cancellable lease, IAS 17.4,
IAS 17.31, IAS 17.35, IAS 17.56
operating leases
incentives, SIC-15.3–6
operating leases in the financial
statements of lessees
disclosures, IAS 17.35
recognition, IAS 17.33–34
operating leases in the financial
statements of lessors
disclosures, IAS 17.56–57
姝 IFRS Foundation
Index
Leases – contd
recognition and measurement,
IAS 17.49–55
residual value (see Property, plant and
equipment; Intangible assets),
IFRS 1.IG14, IFRS 4.4(c), IFRS 4.IG1,
IFRS 7.IG32, IAS 17.4, IAS 17.7,
IAS 17.13, IAS 17.BC8C, IAS 17.BC11
guaranteed, IAS 17.4, IAS 17.9
unguaranteed, IAS 17.4, IAS 17.41,
IAS 17.44
sale and leaseback transactions
disclosure, IAS 17.65–66
finance leases, IAS 17.59–60,
IAS 17.64
generally, IAS 17.58
operating leases, IAS 17.61–63,
IAS 17.IG
SIC-15 Operating Leases—Incentives,
issues addressed, SIC-15.1–2
effective date, SIC-15
illustrative examples, SIC-15.IE
recognition, SIC-15.1–6,
SIC-15.BC7–BC11
SIC-27 Evaluating the Substance of
Transactions Involving the Legal Form of a
Lease, SIC-27.1–11, SIC-27.BC12–BC16
transactions involving the legal form of
a lease
issues addressed, SIC-27.1–2
disclosure, SIC-27.10–11
effective date, SIC-27
linked transactions, SIC-27.3,
SIC-27.BC12, SIC-27.IG.A1–A2
substance of the arrangement,
SIC-27.4–9, SIC-27.BC13–BC16,
SIC-27.IG.B1–IG.B2
Liabilities
see Business combinations
generally, CF.4.15–4.19
recognition, CF.4.46
Liquidity risk
disclosure
financial instruments, IFRS 7.39,
IFRS 7.B10A–B11F,
IFRS 7.BC57–BC58D
insurance contracts, IFRS 4.IG62,
IFRS 4.IG64, IFRS 4.IG65B–IG65C
Loan commitments
accounting treatment,
IAS 39.BC15–BC20A
Index
Loans
government assistance
loans with a below-market rate of
interest, IAS 20.BC3–BC5
policyholders
insurance contracts, IFRS 4.BC122
Management commentary
definition, PS.IN3, PS.App
elements of, PS.24–25, PS.BC47–BC49
nature of the business, PS.26
objectives and strategies, PS.27–28
performance measures and
indicators, PS.37–40
resources, risks and relationships,
PS.29–33
results and prospects, PS.34–36
identification of, PS.5–7, PS.BC18–BC21
placement of disclosure within the
financial reports, PS.BC50–BC53
presentation, PS.22–23, PS.BC45–BC46
principles, PS.12–14
forward-looking information,
PS.17–19, PS.BC35–BC41
management’s view, PS.15,
PS.BC29–BC32
qualitative characteristics, PS.20 21,
PS.BC42–BC44
supplementing and complementing
the financial statements, PS.16,
PS.BC33–BC34
PS, Management Commentary
application date, PS.41
application of, PS.IN4–IN6
background, PS.BC7–BC11
basis for conclusions, PS.BC1–BC53
definitions, PS.App
objective of, PS.1, PS.BC12–BC14
purpose of, PS.IN1–IN2
scope, PS.2–4, PS.BC15–BC17
purpose, PS.9–11, PS.BC26–BC28
users, PS.8, PS.BC22–BC25
Manufacturing and distribution
joint arrangements
illustrative example,
IFRS 11.IE14–IE28
Market risk
disclosure
financial instruments, IFRS 7.40–42,
IFRS 7.App.B17–B21,
IFRS 7.BC59–BC64,
IFRS 7.IG32–IG40
姝 IFRS Foundation
Market risk – contd
insurance contracts, IFRS 4.BC223,
IFRS 4.IG62, IFRS 4.IG64,
IFRS 4.IG65D–IG70
Materiality
accounting policies, IAS 8.BC20–BC22
fundamental qualitative characteristic,
CF.QC11
interim financial reporting,
IAS 34.23–25
management commentary, PS.21
presentation of financial statements,
IAS 1.29–31
Measurement
see Fair value measurement;
Impairment
basis of measurement, CF.4.54–4.56
reliability of measurement,
CF.4.41–4.43
Mineral resources
see Exploration and evaluation assets
Mutual entities
accounting method, IFRS 3.BC64–BC77
identifying the acquirer,
IFRS 3.BC104–BC105
measurement, IFRS 3.App.B47–B49
transitional provisions, IFRS 3.66,
IFRS 3.App.B68–B69
Net realisable value
inventories, IAS 2.28–33
Non-controlling interests
business combinations
measurement, IFRS 3.19,
IFRS 3.App.B44–B45,
IFRS 3.BC205–BC221A,
IFRS 3.DO2–DO10,
IFRS 3.IE44A–IE44J
consolidated financial statements
accounting requirements,
IFRS 10.22–24,
IFRS 10.App.B94–B96,
IFRS 10.BCZ155–BCZ159,
IFRS 10.DO1–DO12,
IFRS 10.DO14–DO16
first-time adoption of IFRSs,
IFRS 1.App.B7
subsidiaries, IFRS 12.12,
IFRS 12.BC21–BC29
Non-current assets
see Assets held for sale
abandoned, to be, IFRS 5.13–14
classification as held for distribution to
owners, IFRS 5.12A, IFRS 5.15A
 Index

Notes to the financial statements Operating segments – contd

capital disclosures, IAS 1.134–136, IFRS 8 Operating Segments
IAS 1.BC5–BC6, IAS 1.BC85–BC100, academic research findings,
IAS 1.IG10–IG11 IFRS 8.BC6
disclosure of accounting policies, adoption of management approach,
IAS 1.117–124, IAS 1.BC77–BC78 IFRS 8.BC9–BC17
dividends, IAS 1.137 adoption of the term
general items, IAS 1.138 ‘impracticable’, IFRS 8.BC46–BC47
interim financial reporting, IAS 34.16A amendments, IFRS 8.App.B,
measures per share, IAS 1.BC101–BC104 IFRS 8.BC.App.B, IFRS 8.IG.App
puttable financial instruments, ‘competitive harm’ exemption,
IAS 1.136A, IAS 1.BC6A, IFRS 8.BC43–BC45
IAS 1.BC100A–BC100B core principle, IFRS 8.1
sources of estimation uncertainty, differences between IAS 14 and
IAS 1.125–133, IAS 1.BC79–BC84 SFAS 131, IFRS 8.BC3–BC5
structure, IAS 1.112–116 differences between IFRS 8 and
Not-for-profit organisations SFAS 131, IFRS 8.BC60
business combinations, dissenting opinions,
IFRS 3.BC62–BC63 IFRS 8.DO1–DO5
Offsetting features of, IFRS 8.IN4–IN9
defined benefit plans, IAS 19.131–132 implementation guidance,
financial assets and financial liabilities, IFRS 8.IG1
IFRS 7.13A–13F, IFRS 7.B40–B53, inclusion of US guidance,
IFRS 7.BC24A–BC24AL, IFRS 7.IG40D, IFRS 8.BC31–BC33
IAS 32.42–50, issuing, IFRS 8.IN1–IN3
IAS 32.App.AG38A–AG39, meetings with users,
IAS 32.BC75–BC120 IFRS 8.BC7–BC8
income taxes, IAS 12.71–76 scope, IFRS 8.2–4, IFRS 8.BC18–BC23
insurance, IFRS 4.BC106 transition and effective date,
presentation of financial statements, IFRS 8.35–36B, IFRS 8.BC61–BC62
IAS 1.32–35 withdrawal of IAS 14, IFRS 8.37
Oil and gas industry interim financial information,
joint arrangements IFRS 8.BC59
illustrative examples, level of reconciliations,
IFRS 11.IE34–IE43 IFRS 8.BC39–BC42
Onerous contracts matrix form of organisations,
provisions, IAS 37.66–69 IFRS 8.BC27
Operating leases measurement, IFRS 8.IN13–IN14,
see Leases IFRS 8.25–27, IFRS 8.BC24–BC26,
Operating segments IFRS 8.IG2
defining segments, IFRS 8.IN11–IN12, reconciliations, IFRS 8.28, IFRS 8.IG4
IFRS 8.5–10, IFRS 8.App.A, IFRS 8.IG7 reportable segments
disclosure, IFRS 8.IN15–IN18, aggregation, IFRS 8.12, IFRS 8.BC30
IFRS 8.20–24, IFRS 8.IG2–IG3 quantitative thresholds, IFRS 8.13,
entity-wide disclosures IFRS 8.BC28–BC29
geographical areas, IFRS 8.33, requirements, IFRS 8.11,
IFRS 8.BC48–BC55, IFRS 8.IG5 IFRS 8.14–19
major customers, IFRS 8.34, restatement of previously reported
IFRS 8.BC58, IFRS 8.IG6 information, IFRS 8.29–30
products and services, IFRS 8.32 segment assets, measure of,
requirements, IFRS 8.31 IFRS 8.BC34–BC35A
tangible non-current assets, segment liabilities, disclosure of,
IFRS 8.BC56–BC57 IFRS 8.BC36–BC38

姝 IFRS Foundation
Index
Operating segments – contd
SFAS 131
accounting principles and
allocations,
IFRS 8.BC.App.A81–A91
aggregation, IFRS 8.BC.App.A73–A74
applicability to non-public
enterprises and not-for-profit
organisations,
IFRS 8.BC.App.A115–A118
background information,
IFRS 8.BC.App.A42–A56
basis for conclusions,
IFRS 8.BC.App.A41
competitive harm,
IFRS 8.BC.App.A109–A111
cost-benefit considerations,
IFRS 8.BC.App.A112–A114
defining operating segments,
IFRS 8.BC.App.A57–A70
effective date and transition,
IFRS 8.BC.App.A119–A120
enterprise-wide disclosures,
IFRS 8.BC.App.A101
geographic areas,
IFRS 8.BC.App.A104–A107
information to be disclosed about
segments, IFRS 8.BC.App.A92–A97
interim period information,
IFRS 8.BC.App.A98–A99
major customers,
IFRS 8.BC.App.A108
products and services,
IFRS 8.BC.App.A103
quantitative thresholds,
IFRS 8.BC.App.A75–A78
reportable operating segments,
IFRS 8.BC.App.A71–A72
restatement of previously reported
information, IFRS 8.BC.App.A100
vertically integrated enterprises,
IFRS 8.BC.App.A79–A80
Operational risk
disclosure, IFRS 7.BC65
Paid absences
recognition and measurement,
IAS 19.13–18, IAS 19.BC25–BC27
Parent
see Consolidated financial statements;
Separate financial statements
Party to a joint arrangement, IFRS 11.App.A
Post-employment benefits
see Retirement benefit plans
姝 IFRS Foundation
Post-employment benefits – contd
defined benefit plans
see Defined benefit plans
defined contribution plans
disclosure, IAS 19.53–54
recognition and measurement,
IAS 19.50–52
reporting by, IAS 26.13–16
distinction between defined
contribution plans and defined
benefit plans, IAS 19.27–31,
IAS 19.BC28–BC30
exclusion from operating segments,
IFRS 8.6
group plans, IAS 19.BC40–BC50
IAS 19, Employee Benefits
amendments, IAS 19.App
definitions, IAS 19.8
objective, IAS 19.1
scope, IAS 19.IN1–IN8, IAS 19.2–7
transition and effective date,
IAS 19.172–174
insured benefits, IAS 19.46–49
multi-employer plans, IAS 19.32–39,
IAS 19.BC31–BC39
state plans, IAS 19.43–45, IAS 19.BC51
types of, IAS 19.26
Predictive value
financial information, CF.QC7–QC8,
CF.QC10
Prepaid service contracts
insurance contracts, and,
IFRS 4.BC74–BC76
Presentation of financial statements
see Statement of cash flows; Statement
of changes in equity; Statement of
comprehensive income; Statement
of financial position
accrual basis of accounting, IAS 1.27–28
aggregation, IAS 1.30
comparative information, IAS 1.38–44,
IAS 1.BC31–BC36
complete set of financial statements,
IAS 1.10–14, IAS 1.BC22
titles of financial statements, IAS 1.10,
IAS 1.BC14–BC21
consistency of presentation,
IAS 1.45–46
fair presentation and compliance with
IFRSs, IAS 1.15–24, IAS 1.BC23–BC30
frequency of reporting, IAS 1.36–37
going concern, IAS 1.25–26

Presentation of financial statements – contd
IAS 1 Presentation of Financial Statements
amendments, IAS 1.App,
IAS 1.BC.App, IAS 1.IG.App
introduction, IAS 1.BC1
changes from previous
requirements, IAS 1.IN10–IN19
definitions, IAS 1.7–8A,
IAS 1.BC11–BC13
differences from SFAS 130,
IAS 1.BC106
features of, IAS 1.IN5–IN9
improvements project,
IAS 1.BC2–BC4
joint project, IAS 1.BC7–BC10
objective, IAS 1.1
overview, IAS 1.IN1
reasons for revising IAS 1,
IAS 1.IN2–IN4
scope, IAS 1.2–6
transition and effective date,
IAS 1.139–139L,
IAS 1.BC105–BC105B
withdrawal of IAS 1 (revised 2003),
IAS 1.140
identification of the financial
statements, IAS 1.49–52
illustrative examples, IAS 1.IG1–IG6
materiality, IAS 1.29–31
notes to the financial statements
capital disclosures, IAS 1.134–136,
IAS 1.BC5–BC6, IAS 1.BC85–BC100,
IAS 1.IG10–IG11
disclosure of accounting policies,
IAS 1.117–124, IAS 1.BC77–BC78
dividends, IAS 1.137
general items, IAS 1.138
interim financial reporting,
IAS 34.16A
measures per share,
IAS 1.BC101–BC104
puttable financial instruments,
IAS 1.136A, IAS 1.BC6A,
IAS 1.BC100A–BC100B
sources of estimation uncertainty,
IAS 1.125–133, IAS 1.BC79–BC84
structure, IAS 1.112–116
offsetting, IAS 1.32–35
purpose of financial statements, IAS 1.9
rounding, IAS 1.53
Price risk
financial instruments, IFRS 7.B25–B28
姝 IFRS Foundation
Index
Product warranties
accounting treatment, IFRS 4.BC72
insurance contracts, and,
IFRS 4.BC69–BC71
Profit-sharing plans
recognition and measurement,
IAS 19.19–24
Property, plant and equipment
see Customers; Decommissioning
funds; Decommissioning,
restoration or similar liabilities
assets held for rental to others,
IAS 16.BC35A–BC35F
derecognition, IAS 16.67–72,
IAS 16.BC34
disclosure, IAS 16.73–79
first-time adoption of IFRSs, IFRS 1.30,
IFRS 1.App.D1, IFRS 1.App.D5–D7,
IFRS 1.App.D8B, IFRS 1.App.D16,
IFRS 1.App.D21–D21A, IFRS 1.BC30,
IFRS 1.BC41, IFRS 1.BC44–BC45,
IFRS 1.BC47B, IFRS 1.BC47F–BC47K,
IFRS 1.BC63C–BC63CA, IFRS 1.BC95,
IFRS 1.IG7–IG13
gains on disposals, IAS 16.BC35
IAS 16 Property, Plant and Equipment
amendments, IAS 16.App
application of, IAS 16.IN1
basis for conclusions,
IAS 16.BC1–BC37
changes from the previous version,
IAS 16.IN4–IN15
definitions, IAS 16.6
effective date, IAS 16.81–81G
objective, IAS 16.1
reasons for revising IAS 16,
IAS 16.IN2–IN3
scope, IAS 16.2–5, IAS 16.BC4
summary of changes from the
Exposure Draft, IAS 16.BC37
transitional provisions, IAS 16.80,
IAS 16.BC36
withdrawal of other
pronouncements, IAS 16.82–83
measurement after recognition
cost model, IAS 16.30
depreciation, IAS 16.43–62,
IAS 16.BC26–BC33
impairment, IAS 16.63–66
options, IAS 16.29
revaluation model, IAS 16.31–42,
IAS 16.BC25
Index
Property, plant and equipment – contd
measurement at recognition
asset dismantlement, removal and
restoration costs,
IAS 16.BC13–BC16
asset exchange transactions,
IAS 16.BC17–BC24
at cost, IAS 16.15
elements of cost, IAS 16.16–22
measurement of cost, IAS 16.23–28
recognition
criteria, IAS 16.7–10
items acquired for safety or
environmental reasons, IAS 16.11
subsequent costs, IAS 16.12–14,
IAS 16.BC5–BC12
Provisions
changes in provisions, IAS 37.59–60
disclosure, IAS 37.84–92, IAS 37.IG.A,
IAS 37.IE.D
distinct from other liabilities, IAS 37.11
future operating losses, IAS 37.63–65
IAS 37 Provisions, Contingent Liabilities and
Contingent Assets
definitions, IAS 37.10
effective date, IAS 37.IN23,
IAS 37.95–97
features of, IAS 37.IN2–IN22
relationship between provisions and
contingent liabilities,
IAS 37.12–13
scope, IAS 37.IN1, IAS 37.1–9
transitional provisions, IAS 37.93
measurement
best estimate, IAS 37.36–41
expected disposal of assets,
IAS 37.51–52
future events, IAS 37.48–50
present value, IAS 37.45–47
risks and uncertainties,
IAS 37.42–44
onerous contracts, IAS 37.66–69
recognition
conditions, IAS 37.14, IAS 37.IG.A–B
illustrative examples, IAS 37.IE.C
past event, IAS 37.17–22
present obligation, IAS 37.15–16
probability of an outflow of
resources embodying economic
benefits, IAS 37.23–24
reliable estimate of the obligation,
IAS 37.25–26
姝 IFRS Foundation
Provisions – contd
reimbursements, IAS 37.53–58,
IAS 37.IG.A
restructuring, IAS 37.70–83
use of, IAS 37.61–62
Prudence
insurance contracts, IFRS 4.26,
IFRS 4.BC133
Public-to-private service arrangements
see Service concession arrangements
Puttable instrument
definition, IAS 32.11
Qualitative characteristics of useful
financial information
cost constraints, CF.QC35–QC39,
CF.BC3.47–BC3.48
enhancing characteristics,
CF.QC19–QC34, CF.BC3.32–BC3.43
excluded terms, CF.BC3.44–BC3.46
fundamental characteristics,
CF.QC5–QC18, CF.BC3.11–BC3.31
generally, CF.QC1–QC4, CF.BC3.1–BC3.3,
CF.BC3.8–BC3.10
objective of financial reporting,
CF.BC3.4–BC3.7
Reacquired rights
recognition and measurement,
IFRS 3.29, IFRS 3.55,
IFRS 3.App.B35–B36,
IFRS 3.BC181–BC184,
IFRS 3.BC308–BC310
Real estate
see Construction contracts
Recognition
assets, CF.4.44–4.45
expenses, CF.4.49–4.53
generally, CF.4.37–4.39
income, CF.4.47–4.48
liabilities, CF.4.46
probability of future economic benefit,
CF.4.40
reliability of measurement,
CF.4.41–4.43
Reconciliations
first-time adoption of IFRSs,
IFRS 1.24–28, IFRS 1.IG63
Related parties
definition of related parties, IAS 24.9,
IAS 24.BC18–BC32, IAS 24.IE4–IE26
disclosures
government-related entities,
IAS 24.25–27, IAS 24.BC33–BC48,
IAS 24.DO1–DO3, IAS 24.IE1–IE3

Related parties – contd
key management personnel
compensation, IAS 24.17,
IAS 24.BC7–BC10
related party transactions,
IAS 24.18–24
relationships between a parent and
its subsidiaries, IAS 24.13–16
separate financial statements,
IAS 24.BC11–BC17
IAS 24 Related Party Disclosures
amendments to IAS 19,
IAS 24.BC.App
amendments to IFRS 8, IAS 24.App
basis for conclusions,
IAS 24.BC1–BC49
changes in revisions to IAS 24,
IAS 24.BC49
definitions, IAS 24.9–12
effective date and transition,
IAS 24.28–28B
objective, IAS 24.1
overview, IAS 24.IN1–IN3
scope, IAS 24.2–4
withdrawal of IAS 24 (2003),
IAS 24.29
purpose of disclosures, IAS 24.5–8
Relevance
financial information, CF.QC6–QC11,
CF.QC17–QC18, CF.BC3.11–BC3.18
Research and development
business combinations,
IFRS 3.BC149–BC156,
IAS 38.BC78–BC89
development phase, IAS 38.57–59
research phase, IAS 38.54–56
Restatement
operating segments previously
reported, IFRS 8.29–30
Restoration funds
see Decommissioning funds
Restructuring
business combinations
liabilities for restructuring or exit
activities acquired,
IFRS 3.BC132–BC143
provisions, IAS 37.70–83
Retirement benefit plans
see Defined benefit plans; Defined
contribution plans;
Post-employment benefits
disclosure, IAS 26.34–36
formal/informal agreements, IAS 26.10
姝 IFRS Foundation
Index
Retirement benefit plans – contd
IAS 26 Accounting and Reporting by
Retirement Benefit Plans
definitions, IAS 26.8
effective date, IAS 26.37
scope, IAS 26.1–7, IAS 26.9,
IAS 26.12
trustees, IAS 26.11
valuation of plan assets, IAS 26.32–33
Revenue
first-time adoption of IFRSs, IFRS 1.IG17
IAS 18 Revenue
definitions, IAS 18.7–8
disclosure, IAS 18.35–36
effective date, IAS 18.37–42
scope, IAS 18.1–6
measurement of, IAS 18.9–12
principal or agent, acting as,
IAS 18.IE21
recognition
identification of the transaction,
IAS 18.13
interest, royalties and dividends,
IAS 18.29–34, IAS 18.IE20
rendering of services, IAS 18.20–28,
IAS 18.IE10–IE19
sale of goods, IAS 18.14–19,
IAS 18.IE1–IE9
Reverse acquisitions
accounting for, IFRS 3.IE1–IE15
consolidated financial statements,
IFRS 3.App.B21–B22, IFRS 3.IE7–IE8
earnings per share,
IFRS 3.App.B25–B27, IFRS 3.IE9–IE10
goodwill, IFRS 3.IE6
measuring the consideration
transferred, IFRS 3.App.B20,
IFRS 3.IE4–IE5
non-controlling interests,
IFRS 3.App.B23–B24, IFRS 3.IE11–IE15
requirements, IFRS 3.App.B19
Risk
associates
risks associated with interests in,
IFRS 12.23
fair value measurement
net exposure to market risks or
credit risk, IFRS 13.48–56,
IFRS 13.BC108–BC131
Index
Risk – contd
financial instruments
credit risk, IFRS 7.36–38,
IFRS 7.App.B9–B10,
IFRS 7.BC49–BC56A,
IFRS 7.IG21–IG29
currency risk, IFRS 7.App.B23–B24
disclosure requirements,
IFRS 7.BC40–BC42
interaction between qualitative and
quantitative disclosures,
IFRS 7.32A, IFRS 7.BC42A
interest rate risk, IFRS 7.App.B22
liquidity risk, IFRS 7.39,
IFRS 7.App.B10A–B11F,
IFRS 7.BC57–BC58D
location of disclosures,
IFRS 7.App.B6, IFRS 7.BC43–BC46
market risk, IFRS 7.40–42,
IFRS 7.App.B17–B21,
IFRS 7.BC59–BC64,
IFRS 7.IG32–IG40
operational risk, IFRS 7.BC65
price risk, IFRS 7.App.B25–B28
qualitative disclosures, IFRS 7.33,
IFRS 7.IG15–IG17
quantitative disclosures,
IFRS 7.34–35, IFRS 7.App.B7–B8,
IFRS 7.BC47–BC48,
IFRS 7.IG18–IG20
insurance contracts, IFRS 4.38–39A,
IFRS 4.BC215–BC223,
IFRS 4.IG41–IG70
joint ventures
risks associated with interests in,
IFRS 12.23, IFRS 12.App.B18–B20
subsidiaries
risks associated with an entity’s
interests in consolidated
structured entities, IFRS 12.14–17,
IFRS 12.BC34–BC36
unconsolidated structured entities
risks associated with interests in,
IFRS 12.29–31,
IFRS 12.App.B25–B26,
IFRS 12.BC92–BC114
Rounding
presentation of financial statements,
IAS 1.53
Royalties
revenue recognition, IAS 18.29–34,
IAS 18.IE20
姝 IFRS Foundation
Sale and leaseback transactions
disclosure, IAS 17.65–66
finance leases, IAS 17.59–60, IAS 17.64
generally, IAS 17.58
operating leases, IAS 17.61–63,
IAS 17.IG
Sale of goods
revenue recognition, IAS 18.14–19,
IAS 18.IE1–IE9
Segmental reporting
see Operating segments
statement of cash flows
segmental cash flows, IAS 7.52
Separate financial statements
see Parent; Subsidiaries
associates and joint ventures,
IFRS 11.26–27, IAS 28.44
consolidation exemption available for
non-public entities, IAS 27.BC7–BC8
disclosure, IAS 27.15–17, IAS 27.BC28
IAS 27 Separate Financial Statements
basis for conclusions,
IAS 27.BC1–BC32
definitions, IAS 27.4–8
effective date and transition,
IAS 27.18–19, IAS 27.BC29–BC32
overview, IAS 27.IN1–IN2, IAS 27.1
scope, IAS 27.2–3
withdrawal of IAS 27 (2008),
IAS 27.20
measurement of investments,
IAS 27.10–11, IAS 27.BC9–BC13
preparation of, IAS 27.9
recognition of dividends, IAS 27.12,
IAS 27.BC14–BC20
related parties, IAS 24.BC11–BC17
reorganisations, IAS 27.13–14,
IAS 27.BC21–BC27, IAS 27.DO1–DO6
Service concession arrangements
accounting framework, IFRIC 12.InfN1
application of IFRSs, IFRIC 12.InfN2
borrowing costs, IFRIC 12.22,
IFRIC 12.BC57–BC59
construction or upgrade services
revenue and costs, IFRIC 12.14–19,
IFRIC 12.BC36–BC54
disclosure, SIC-29.1–7, SIC-29.BC8–BC10
financial assets, IFRIC 12.23–25,
IFRIC 12.BC60–BC62
IFRIC 12 Service Concession Arrangements
amendments, IFRIC 12.App.B,
IFRIC 12.BC76

Service concession arrangements – contd
background, IFRIC 12.1–3,
IFRIC 12.BC2–BC7
basis for conclusions,
IFRIC 12.BC1–BC77
effective date, IFRIC 12.28–28B
issues addressed, IFRIC 12.10
scope, IFRIC 12.4–9,
IFRIC 12.App.AG1–AG8,
IFRIC 12.BC9–BC19
summary of changes from the draft
Interpretations, IFRIC 12.BC77
terminology, IFRIC 12.BC8
transition, IFRIC 12.29–30,
IFRIC 12.BC72–BC75
illustrative examples
grantor gives the operator a
financial asset, IFRIC 12.IE1–IE10
grantor gives the operator a
financial asset and an intangible
asset, IFRIC 12.IE23–IE38
grantor gives the operator an
intangible asset,
IFRIC 12.IE11–IE22
intangible assets, IFRIC 12.26,
IFRIC 12.BC63–BC68
items provided to the operator by the
grantor, IFRIC 12.27,
IFRIC 12.BC69–BC71
operation services
contractual obligations to restore
the infrastructure to a specified
level of serviceability, IFRIC 12.21,
IFRIC 12.BC55–BC56
revenue and costs, IFRIC 12.20
recognition and measurement of
arrangement consideration,
IFRIC 12.12–13, IFRIC 12.BC30–BC35
SIC-29 Service Concession Arrangements:
Disclosures, SIC-29.1–7
treatment of the operator’s rights over
the infrastructure, IFRIC 12.11,
IFRIC 12.BC20–BC29
Service providers
inventories
cost, IAS 2.19
Services rendered
revenue recognition, IAS 18.20–28,
IAS 18.IE10–IE19
Share-based payments
broad-based employee share plans,
IFRS 2.BC8–BC18
姝 IFRS Foundation
Index
Share-based payments – contd
business combinations
recognition and measurement,
IFRS 3.30, IFRS 3.App.B56–B62B,
IFRS 3.BC311–BC311B
replacement awards,
IFRS 3.BC361–BC364,
IFRS 3.IE61–IE71, IAS 12.IE.ex6
scope of IFRS 2, IFRS 2.BC23–BC24D
cash alternatives, choice of
counterparty with a choice of
settlement, IFRS 2.35–40,
IFRS 2.BC258–BC264,
IFRS 2.IG20–IG22
entity with a choice of settlement,
IFRS 2.41–43, IFRS 2.BC265–BC268
generally, IFRS 2.BC256–BC257
cash-settled transactions, IFRS 2.30–32,
IFRS 2.App.B56–B58, IFRS 2.IG18
share appreciation rights settled in
cash, IFRS 2.BC238–BC255,
IFRS 2.IG19
conditions for a counterparty to receive
an equity instrument
summary of conditions and
accounting treatment, IFRS 2.IG24
disclosure
determination of fair value,
IFRS 2.46–49
generally, IFRS 2.44, IFRS 2.52
illustrative disclosures, IFRS 2.IG23
minimum requirements, IFRS 2.45
profit or loss, effect on,
IFRS 2.50–51
employee share purchase plans,
IFRS 2.BC8–BC18, IFRS 2.IG17
equity-settled
adjustment to total equity after
vesting date, IFRS 2.23
determining the fair value of equity
instruments granted,
IFRS 2.16–18, IFRS 2.App.B1–B41
fair value of the equity instruments
cannot be estimated reliably,
IFRS 2.24–25, IFRS 2.IG16
measurement, IFRS 2.10–13A,
IFRS 2.BC61–BC128
modifications to the terms and
conditions, IFRS 2.26–29,
IFRS 2.App.B42–B44,
IFRS 2.BC222–BC237B,
IFRS 2.IG15–IG15A
non-vesting conditions, IFRS 2.21A
Index
Share-based payments – contd
recognition, IFRS 2.BC29–BC60
recognition and measurement of
services received,
IFRS 2.BC200–BC221
reload features, IFRS 2.22
transactions in which services are
received, IFRS 2.14–15
vesting conditions, IFRS 2.19–21,
IFRS 2.IG9–IG14
fair value of employee share options
application of option pricing
models to employee share
options, IFRS 2.BC145–BC187
application of option pricing
models to unlisted and newly
listed entities,
IFRS 2.BC137–BC144
generally, IFRS 2.BC129–BC136,
IFRS 2.BC193–BC199
reliability of measurement,
IFRS 2.BC294–BC310
reload feature, IFRS 2.BC188–BC192
first-time adoption of IFRSs,
IFRS 1.App.D2–D3, IFRS 1.BC63B,
IFRS 1.IG64–IG65
grant date
definition, IFRS 2.IG1–IG4
group transactions, IFRS 2.43A–43D,
IFRS 2.App.B45–B61,
IFRS 2.BC268A–BC268S,
IFRS 2.BC310A, IFRS 2.IG22A
IFRS 2 Share-based Payment
amendments, IFRS 2.IN2A,
IFRS 2.App.C
convergence with US GAAP,
IFRS 2.BC270–BC286
definitions, IFRS 2.App.A
effective date, IFRS 2.60–63A
features of, IFRS 2.IN3–IN8
issuing of, IFRS 2.IN1–IN2,
IFRS 2.BC1–BC6A
objective of, IFRS 2.1
scope, IFRS 2.2–6A, IFRS 2.BC7,
IFRS 2.BC25–BC28
transitional provisions,
IFRS 2.53–59, IFRS 2.IG8
withdrawal of interpretations,
IFRS 2.64
measurement date
generally, IFRS 2.BC88–BC90
transactions with employees,
IFRS 2.BC91–BC118
姝 IFRS Foundation
Share-based payments – contd
transactions with parties other than
employees, IFRS 2.BC119–BC128,
IFRS 2.IG5–IG7
measurement of equity-settled
transactions, IFRS 2.10–13A
fair value, IFRS 2.BC84–BC87
generally, IFRS 2.BC61–BC69
historical cost basis,
IFRS 2.BC70–BC74
intrinsic value basis,
IFRS 2.BC75–BC79
measurement date,
IFRS 2.BC88–BC128,
IFRS 2.IG5–IG7
minimum value basis,
IFRS 2.BC80–BC83
modifications to the terms and
conditions, IFRS 2.26–29,
IFRS 2.App.B42–B44,
IFRS 2.BC222–BC237B,
IFRS 2.IG15–IG15A
recognition,
generally, IFRS 2.7–9
recognition of equity-settled
transactions
cost to the entity/consumption of
resources, IFRS 2.BC40–BC44
definition of an expense,
IFRS 2.BC45–BC53
economic consequences of
transactions, IFRS 2.BC58–BC60
earnings per share, dual effect on,
IFRS 2.BC54–BC57
employees providing services,
IFRS 2.BC36–BC39
entity as party to the transaction,
IFRS 2.BC34–BC35
generally, IFRS 2.BC29–BC33
recognition versus disclosure,
IFRS 2.BC287–BC293
reload features, IFRS 2.22,
IFRS 2.BC188–BC192
tax, IFRS 2.BC311–BC329,
IAS 12.68A–68C, IAS 12.IE.ex5
transactions in which goods or services
are received, IFRS 2.14–15
entity cannot identify some or all of
the goods or services received,
IFRS 2.BC18A–BC18D,
IFRS 2.BC128A–BC128H,
IFRS 2.IG5A–IG5D

Share-based payments – contd
transactions with cash alternatives,
IFRS 2.34
transfers of equity instruments to
employees, IFRS 2.BC19–BC22
treasury shares, IFRS 2.BC330–BC333
vesting conditions
definition, IFRS 2.IG4A
equity-settled transactions,
IFRS 2.19–21, IFRS 2.IG9–IG14
summary of conditions and
accounting treatment, IFRS 2.IG24
Shopping centres
joint arrangements
illustrative example,
IFRS 11.IE9–IE13
Significant influence
existence of, IAS 28.5–9,
IAS 28.BC15–BC16
Stage of completion, IAS 11.31
Statement of cash flows
associates, IAS 7.37–38
balances held by the entity that are not
available for use by the group,
IAS 7.48–49
benefits of, IAS 7.4–5
cash and cash equivalents, IAS 7.7–9,
IAS 7.45–47
changes in ownership interests,
IAS 7.39–42B
dividends, IAS 7.31, IAS 7.33–34
financing activities, IAS 7.17, IAS 7.21
foreign currency, IAS 7.25–28
generally, IAS 1.111, IAS 1.BC76
hedging instruments, IAS 39.IG.G.2
hyperinflationary economies, IAS 29.33
IAS 7 Statement of Cash Flows
basis for conclusions,
IAS 7.BC1–BC8
definitions, IAS 7.6
effective date, IAS 7.53–58
scope, IAS 7.1–3
illustrative examples
entity other than a financial
institution, IAS 7.IE.A
financial institution, IAS 7.IE.B
interest, IAS 7.31–33
investing activities, IAS 7.16, IAS 7.21
joint ventures, IAS 7.37–38
non-cash transactions, IAS 7.43–44
operating activities, IAS 7.13–15,
IAS 7.18–20
operating capacity, IAS 7.51
姝 IFRS Foundation
Index
Statement of cash flows – contd
presentation
classification, IAS 7.10–12,
IAS 7.BC3–BC8
financing activities, IAS 7.17
investing activities, IAS 7.16
operating activities, IAS 7.13–15
reporting methods
financing activities, IAS 7.21
investing activities, IAS 7.21
net basis, IAS 7.22–24
operating activities, IAS 7.18–20
segmental cash flows, IAS 7.52
subsidiaries, IAS 7.37, IAS 7.39–42B
taxes on income, IAS 7.35–36
undrawn borrowing facilities, IAS 7.50
Statement of changes in equity
disclosures, IAS 1.106A–110,
IAS 1.BC74–BC75
illustrative examples, IAS 1.IG1–IG6
information to be presented, IAS 1.106
reporting owner and non-owner
changes in equity, IAS 1.BC37–BC38
Statement of comprehensive income
analysis of expenses, IAS 1.99–105
contents, IAS 1.81A–81B
disclosures, IAS 1.97–98
extraordinary items, IAS 1.87,
IAS 1.BC60–BC64
financial instruments, IFRS 7.20–20A,
IFRS 7.BC33–BC35
hyperinflationary economies
restatement of, IAS 29.26, IAS 29.30
illustrative examples, IAS 1.IG1–IG6
minority interests, IAS 1.BC59
other comprehensive income section,
IAS 1.82A–87, IAS 1.BC6B
profit or loss for the period,
IAS 1.88–89
profit or loss section
information to be presented,
IAS 1.82, IAS 1.BC57–BC58
reclassification adjustments,
IAS 1.92–96, IAS 1.BC69–BC73
results of operating activities,
IAS 1.BC55–BC56
single/two-statement presentation,
IAS 1.81A–81B, IAS 1.BC49–BC54J,
IAS 1.DO1–DO7
tax effects, IAS 1.90–91,
IAS 1.BC65–BC68A
Statement of financial position
current assets, IAS 1.66–68
Index
Statement of financial position – contd
current liabilities, IAS 1.69–76,
IAS 1.BC38A–BC48
current/non-current distinction,
IAS 1.60–65, IAS 1.BC38A–BC48
date of transition to IFRSs, IFRS 1.6,
IFRS 1.App.A
information in the statement of
financial position or in the notes,
IAS 1.77–80A
financial instruments
see Financial instruments
first-time adoption of IFRSs, IFRS 1.6
hyperinflationary economies
restatement of, IAS 29.11–25,
IAS 29.29
identifiable operating cycles, IAS 1.62
illustrative examples, IAS 1.IG1–IG6
line items to be included, IAS 1.54–59
presentation based on liquidity,
IAS 1.60, IAS 1.63–65
Statement of profit or loss and other
comprehensive income
see Statement of comprehensive
income
Step acquisitions
business combinations, IFRS 3.41–42,
IFRS 3.BC384–BC389, IFRS 3.DO11
Stripping costs in the production phase of
a surface mine
before production begins, IFRIC 20.2,
IFRIC 20.BC5
first-time adoption of IFRSs,
IFRS 1.App.D32
IFRIC 20 Stripping Costs in the Production
Phase of a Surface Mine
amendments to IFRS 1,
IFRIC 20.App.B
background, IFRIC 20.1–5,
IFRIC 20.BC2–BC3
basis for conclusions,
IFRIC 20.BC1–BC21
effective date and transition,
IFRIC 20.App.A1–A4,
IFRIC 20.BC19–BC21
scope, IFRIC 20.6, IFRIC 20.BC4–BC5
initial measurement of the stripping
activity asset, IFRIC 20.12–13,
IFRIC 20.BC12–BC16
overburden, IFRIC 20.1, IFRIC 20.3
姝 IFRS Foundation
Stripping costs in the production phase of
a surface mine – contd
production stripping costs,
IFRIC 20.6–8, IFRIC 20.13,
IFRIC 20.App.A2, IFRIC 20.BC2–BC3,
IFRIC 20.BC19
recognition of production stripping
costs as an asset, IFRIC 20.8–11,
IFRIC 20.BC6–BC11
subsequent measurement of the
stripping activity asset,
IFRIC 20.14–18
Subsidiaries
see Consolidated financial statements;
Separate financial statements
deferred tax, IAS 12.38–40,
IAS 12.44–45
disclosure requirements
see Disclosure of interests in other
entities
changes in a parent’s ownership
interest, IFRS 12.18,
IFRS 12.BC37–BC40
general disclosure requirements,
IFRS 12.10–11, IFRS 12.BC20
loss of control, IFRS 12.19,
IFRS 12.BC41
non-controlling interests,
IFRS 12.12, IFRS 12.BC21–BC29
risks associated with an entity’s
interests in consolidated
structured entities, IFRS 12.14–17,
IFRS 12.BC34–BC36
significant restrictions, IFRS 12.13,
IFRS 12.BC30–BC33
summarised financial information,
IFRS 12.App.B10–B11,
IFRS 12.App.B17
earnings per share,
IAS 33.App.A11–A12, IAS 33.IE.ex10
first-time adoption of IFRSs, IFRS 1.31,
IFRS 1.App.D14–D17,
IFRS 1.BC58A–BC63
measuring and presenting subsidiaries
acquired with a view to resale,
IFRS 5.IG.ex13
plan to sell the controlling interest in a
subsidiary
classification as assets held for sale,
IFRS 5.BC24A–BC24E
removal of exemption from
consolidation for subsidiaries,
IFRS 5.BC52–BC55
 Index

Subsidiaries – contd Understandability

statement of cash flows, IAS 7.37, qualitative characteristic of financial
IAS 7.39–42B information, CF.QC30–QC32,
Subsidies CF.BC3.40–BC3.43
see Government grants Uniform accounting policies
Tax consolidated financial statements,
see Income taxes IFRS 10.19, IFRS 10.App.B87
Termination benefits insurance, IFRS 4.BC131–BC132
benefits payable in exchange for Users of financial reports
services, IAS 19.BC256–BC257 see Investors
disclosure, IAS 19.171 hierarchy of primary users, CF.BC1.18
generally, IAS 19.BC254–BC255 management’s information needs,
illustrative example, IAS 19.170 CF.BC1.19
measurement, IAS 19.169, IAS 19.BC261 primary users, CF.BC1.9–BC1.17
provision of, IAS 19.159–164 regulators’ information needs,
recognition, IAS 19.165–168, CF.BC1.20–BC1.23
IAS 19.BC258–BC260 Verifiability
Timeliness qualitative characteristic of financial
qualitative characteristic of financial information, CF.QC26–QC28,
information, CF.QC29, CF.BC3.34–BC3.36
CF.BC3.37–BC3.39 Waste electrical and electronic equipment
Transition economies EU Directive, IFRIC 6.3–4
fair value measurement, IFRIC 6 Liabilities arising from Participating
IFRS 13.BC231–BC235 in a Specific Market—Waste Electrical and
Treasury shares Electronic Equipment
presentation, IAS 32.33–34, background, IFRIC 6.1–5
IAS 32.App.AG36, IAS 32.BC32 basis for conclusions,
share-based payments, IFRIC 6.BC1–BC10
IFRS 2.BC330–BC333 effective date, IFRIC 6.10
Trustees scope, IFRIC 6.6–7
retirement benefit plans, IAS 26.11 transition, IFRIC 6.11
Unconsolidated structured entities recognition of a provision for waste
disclosure of interests in management costs
see Disclosure of interests in other determining the obligating event,
entities IFRIC 6.8–9, IFRIC 6.BC4–BC10
features of structured entities, Web sites
IFRS 12.App.B21–B24, development and operation of,
IFRS 12.BC82–BC85 SIC-32.1–10, SIC-32.BC11–BC18,
general disclosure requirements, SIC-32.IE
IFRS 12.24–25, IFRS 12.BC62–BC81
nature of interests, IFRS 12.26–28,
IFRS 12.BC86–BC91
risks associated with interests in,
IFRS 12.29–31,
IFRS 12.App.B25–B26,
IFRS 12.BC92–BC114

姝 IFRS Foundation