476 / 488
464
Cost-p lus contract, 67, 70
Cre dit losses, a llowance
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,
186-19 I
Index
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
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
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
financia l reporting , 300
of impairment losses, 313
for income taxes, 84-88
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