477 / 488
Disclosures
in
the Financial
Statements of Banks and
Similar Financial Institutions
(lAS 30), 448
Disclosure-Service Concession
Arrangements
(SIC 29), 4
Discontinued activities, 430
Discontinued ope rations,
presentation and disclosure of,
433-434
Discounting, for deferred tax
ass etsllia bilities, 83
Discount rate, 307-308
Dispo sals:
acquisit ion of noncurrent assets
for, 430
of foreign entities, 164
of intangible assets, 338
of investment properties, 349
of subsidiarieslbusiness units,
42
Disposal group, 428
Dissenting opinions, 6
Dividends:
presentation of, 231-232
proposed or declared after
balance sheet date, 64
tax consequences of, 84
Dividend revenue, recognition
of, 134
Dominican Republic, IFRS
adoption by, 1
Due process in Sta nda rd–
sett ing, 6
E
Earnings per share:
basic, 294-295
diluted,294-295
Earnings per Share
(lAS 33), 4,
286-296
basic, 287-289
definitions, 286
diluted, 289-294
disclosures, 294-295
extracts from published
financial statements, 295-296
ordinary shares, 286
presentation of, 286- 287, 294
rights issues, 289
Economic life, depreciation
and,111-112
Ecuador, IFRS adoption by, 1
The Effects ofChanges in
Foreign Exchange Rates
(lAS
21),4, 159-167
definitions, 159
disclosure, 164-1 65
extracts from published
financial statements, 165-1 67
Index
functional currency, 159- 160
recognition of exchange
differences, 160-161
recording foreign currency
transactions using functional
currency, 160
translation of a foreign
operation, 163- 164
translation to presentation
currency from functional
currency, 161-1 63
Effective interest rate, 255
Effective interest rat e method,
254-255
Egypt, IFRS adoption by, 1
Embedded deri vatives, 267-270
IFRIC 9,
Reassessment of
Embedded Derivatives,
6, 270
multiple, compound financial
instruments with, 451
Emission Rights
(lFRI
C
3,
withdrawn), 6
Employee Benefits
(l AS 19),
3,
137-148
accounting for defined benefit
plans, 139
accounting for defined
contr ibution plans, 138-1 39
actuarial gains and losses–
defined benefit plans, 143–
144
balance sheet, 140-1 41
classification of defined
contribution and defined
benefit plans, 137-1 38
contrasting defined benefit and
defined contribution, 138
curtailments and settlements,
142- 143
defined benefit plans, 138
defined contribution plans, 138
definitions, 137
disclosure, 144- 146
extracts from published
financial statements, 146- 148
lAS 19- The Limit on a
Defi ned Benefit Asset,
Minimum Funding
Requirements and Their
Interaction
(IFRIC 14), 6
lAS 26 contrasted with, 186
and IFRIC 14, 144
income statement, 141
key information: defined
benefit plans, 139- 140
measuring defined benefit
obligation, 141
pension assets and liabilities,
141-1 42
plan assets, 141
scope of standard, 137
465
Employee benefits, for first–
time IFRS adopters, 369
Environmenta l rehabilitation, 6
Equity :
defined, 10
disclosures of, 452
presentation of, 224-230
Equity instruments:
defined, 221- 222
issued by entity (own equity),
228- 230
modifications to, 384
reversal of impairment losses,
264
share-based payments
involving, 387
Equity method , 203, 217
defined, 202
exceptions to, 204
Equity-settled transactions,
383-384
Errors, prior-period:
correction of, 57
defined, 5 1
Es timation un certainty, key
sources of, 20
Estonia, IFRS adoption by, 1
European Union (EU) , IFRS
adoption by, 1
Evaluating the Substance of
Transactions In volving the
Legal Form of a Lease
(SIC
27),4,124
Events After the Balance Shee t
Date
(lAS 10),3,61-65
adjusting and nonadj usting
events, 62- 64
authorization date, 61-62
defi nitions, 6 1
disclosure requirement s, 64
dividends proposed or declared
after the balance sheet date,
64
extracts from published
financial stateme nts, 65
going concern considerations,
64
scope of standard, 6 1
Exchanges, of noncurrent
assets, 430
Exchange differences:
defined, 159
disclosure of, 164-1 65
on intragroup items, 163
recognition of, 160-1 61
Executory contra cts, 318
Expenses:
for construction contracts, 69–
70
defi ned, 10