474 / 488
462
intangible, 4, 72, 223, 330,
336. See also
Intangible
Assets
(lAS 38)
jointly controlled, 2 I6
noncurrent, held for sale, 428–
437
pensions, 141-142
property, plant, and equipme nt,
see
Property, Plant, and
Equipment
(lAS 16)
qualifying, 170-1 72
recoverable amount of, 304-
306
residual value of, 33 I
segmen t, 97 , 98
that are not financial
instruments, 222-223
Associates:
acquisition of, 204-205
defin ed, 202
of first-time IFRS adopters,
369
investments in, 4, 202-208
Australia:
IFRS adoption by,
I
national standards of, 363
Au st ria, IFRS adoption by, 1
Authorization date, 61-62
Available-for-sale financial
assets (AFS), 240, 259-261
impaired, 263
reversal of impairment losses
264
'
B
Baha"? as, IFRS adoption by, 1
Bahram, IFRS adoption by , 1
Balance sheets, 17-18
allowance acco unt for credit
losses on, 451
carrying amounts on, 449
collateral on, 451
compound financial
instruments with multiple
embedded derivatives on, 451
defaults and breaches on, 45 1
derecognition on, 350-351
employee benefits on, 140-141
for first- time IFRS adopters,
364-366
gra nts related to assets on, 155
for hyperinflationary
eco nomies, 211
for interim reports, 300
items at fair value through
profit or loss on, 449- 250
reclassifications on, 350
Bangladesh, IFRS adoption by
1
'
Bank borrowings, as cash
equivalents, 36-37
Index
Barbados, IFRS adoption by, 1
Barter:
involvi ng advertising serv ices
131
'
SIC 31,
Revenue-Barter
Transactions Involving
Adverti sing Services,
4
Basic earnings per sha re, 286-
289,294-295
Basis for Conclusions , 6
Bela~us,
IFRS adoption by, 1
Belgium, IFRS ado ption by , 1
Benchmark treatment
(bor r owing costs), 172
Best estimates, 319
Biolog ical assets:
defined, 353
disc losures for, 358
gains and losses on, 354
government grants related to,
355
measurement of, 354, 356
recognition of, 353
reliability of fair value for 355
Biological transformation, 353
Borrowing Costs
(l AS 23)
4
170-174
' ,
amendments to, 172-173
borrowing costs, 171
borrowings eligib le for
capitalization, 173-174
cessation of capitalization, 175
commencement of
capitalization, 175
defin itions, 170
disclosure, 175
exces s of carry ing amount of
qualifying asset over
recove rable amoun t, 175
qualifying assets , 171-172
recogn ition, 172-173
scope of standard, 170
suspension of capitalization,
175
Bosnia, IFRS adoption by, 1
Bots~ana,
IFRS adoption by, 1
Brazil, IFRS adoption by, 1
Breaches, on balance sheet 451
Bulgaria, IFRS adoption
b~,
1
Business combinations 402
.
'
defmed,402
first-time adopter exemption
for, 368
Bu siness Combinations
(I FRS
3), 5, 402-417
cost of acquisition, 404
defi nitions, 402-403
disclosures , 409-410
effec tive date and transitional
requirements, 4 11
extracts from published
financial statement s, 41 1-417
goodwi ll, 406
identifying an acquirer, 403
initial acco unting, 408-409
net assets acquired, 404-406
piece mea l acqui sition, 406-408
rece nt IFRS 3 amendments
410-4 11
'
Business segments:
defined,94
lAS 14,
Segment Reporting, 3,
94-102
identify ing, 94-95
Bu siness units, disposal of, 42
C
Call options, 266-267
Can~da,
IFRS ado ption by, 1
Capita le
defi ning, 21
financial vs. physical concepts
of,
I I
Capita l Disclosures ame ndment
(lAS 1),21-24
Ca pitalization :
borrowings eligible for, 173-
174
cessation of, 175
commenceme nt of, 175
suspension of, 175
Capital maintenance,
11
Carrying amounts, on balance
shee t, 449
Cash:
defined, 35
reconciliation of cash
equiva lents and, 42
Cas h equivalents:
bank borrowings as, 36-37
on cas h flow stateme nt, 36-37
defined, 35
movements in, 37
reconc iliation of cash and, 42
Cash flows :
future, 306-307
inflow s, 38
outflows, 38, 39
Cash flow hedge, 271, 274-278
Cas h flow statements, 20
gran ts related to assets on, 155
for interim reports , 300
Cash Flow Statements
(lAS 7),
3,35-49
acquisitions and disposals of
subsidiaries and other
business units, 42
benefits of presenting, 35-36
cas h and cash equivalents, 36–
37
definitions, 35