IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

464

Index

Cost-p lus contract, 67, 70 Cre dit losses, a llowance

IFRIC 14, lAS 19- The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their lnteraction, 6 key informati on for, 139-140 measuring obligation, 141 Defin ed contr ibution plans, 137,138,187-188 accounting for, 138-1 39 defined, 187

of correction of prior-period errors, 57 of discontinued operations, 433-434 of earnings per share, 294-295 for employee benefits, 144- I46 of eve nts after balance sheet date, 64 of exc hange difference s, 164– 165 of ex ploration and evaluation of mineral resources, 443 for finance leases, 120, 122 by first-time IFRS adopters, 370-373 for government grants and assistance, 156 lAS I , Capital Disclosures amendment, 21-24 lAS 24, Related-Party Disclosures, 176-184 IFRS 7, Financial Instruments: Disclos ures, 448-459 of IFRS compliance in interim in insurance contracts, 423-424 of intangible assets, 338-339 for inventories, 32 for investment propertie s, 349– 35 1 for investments in associates, 206 for joi nt ventures, 2 I8 of noncurrent assets held for sale, 43 1-4 33 in notes to financial statements, 20-2 1 for operating leases, 121 - I23 for propert y, plant, and equipment, 113- 114 of provi sions, 322-323 for recognitio n ofrevenue, 134 for related-part y transaction s, 176- 184 for restatement of financial statements, 2 13 for retirement plans, 190-1 9 1 of segme nt result, 97 for segments, 100-10 1, 103– 104 of share-based payments, 388– 391 of significant accounting policies, 20 Disclosures about Puttable Shares and Obligations Arising Only on Liquidation (lAS 1, revised 2008), 25 financia l reporting , 300 of impairment losses, 313 for income taxes, 84-88

account for , 451 Cred it risk, 454

Croa tia, IFRS adoption by, I Cu r rent assets, on balance sheet, 17 Cur re nt liabilities, on balance shee t, 17 Current serv ice cost, 137 Current tax liabilities/a ssets, 79,83-84 Curta ilments, 142 Customer Loyalty Programmes (l FRIC 13), 6, 134 Cy p rus, IFRS adoption by, 1 Czech Republic, IFRS adoption by, 1 D Date of tran sition to IFRS, 363, 365 Debt/equity ratio, 22 Decommissioning: IFRIC I , Changes in Existing Decommissioning, Restoration and Similar Liabilities, 6 IFRIC 5, Rights to Interests Arising fro m Decommissioning, Restoration and Environmental Rehabilitation Funds, 6 Deductible temporary differ enc es, 77, 82 Deemed cost, 364 Defaults, on balance sheet, 451 Deferred income ta x: accountin g for, 79- 80 temporary differences not recognized for, 8 1- 82 Deferred revenue, 223 Deferred settleme nt terms, in ventory purchased on , 28 Deferred tax liabilities/a ssets, 82-83 recognition of, 83-84 for share-based payments, 387 Defined benefit plans, 137, 138, 188-190 accounting for, 139 actuarial gain s and losses for, 143-144 defined, 186

lAS 26, Accounting and Reporting by Retirement Benefit Plans, 186- I9 I

Denmark, IFRS adoption by, 1 Depreciabl e amount, 108,331 Depreciation: defined, 108, 331

of property , plant, and equipment, 11 1-1 12

Derecognition : on balance sheet, 350-35 I of financia l assets, 243-249 of financi al liabilities, 249-250 for first-time IFRS adopters, 370 of property, plant, and equipment, 11 2 Derivatives, 266-270 defined,237,266 embedded,6,267-270 in insurance contra cts, 422 types of, 237 Determ ining Whether an Arrangement Contains a Lease (l FRIC 4), 6 Development: defined, 330 expenditures for, 333- 334 Diluted ea rnings per sha re, 289- 295 Dilution, 286 Direct method, for cash flow sta tement, 39-40 Disclosures: of agricultural activity, 355 of borrowing costs, 175 for business combinations, 409-4 10 on cash tlow statement, 42-43 of changes in accounting estimates, 57 of changes in accounting policies, 55 in consolidated financial statements, 195- 197 for construct ion contracts, 72– 75 of contingent assets, 325 of contingent liabilities, 323– 324

lAS 26, Accounting and Reporting by Retirement Benefit Plans, 186-19 I