483 / 488
Luxembourg, IFRS adoption
by,
I
M
Mace donia, IFRS adoption by,
I
Macro hedg ing, 278
Ma law i, IFRS adoption by, 1
Malta, IFRS ad option by, 1
Mar ke t risk , 455
Ma rke t value:
of defined benefit plans, 189
of defined contribution plans,
187
Mat eriality, 13
concept of, 13-14
Framework
description of, 9
in interim financial reporting ,
300
in presentation of statements,
16
Mauritius, IFRS adoption by, 1
Measurement. See also
Financial Instruments:
Recognition and Measurement
(lAS 39)
after asset recognition,
I I I
of agricultural activity, 354
at asset recognition , 109-110
of cost of asset, 110-111
of exp loration and evaluation
of mineral resources assets,
442
of hedge effectiveness, 277–
278
of impairment losses, 308
of intangible assets, 332-333,
336-337
for interim financial report ing,
300
of inventories, 28
for investment propertie s, 346–
349
of noncurrent assets held for
sale, 430-431
of provisions, 319-320
of revenue, 130-131
Members' Shares in Cooperative
Entities and Similar
In struments
(IFRIC 2), 6, 226
Mineral r esources, see
Exploration f or and Evaluation
ofMineral Resources
(IFRS 6)
Minimum lease payments:
allocation of, 118
defined, 117
Mino rity interests, 194
defined, 193
goodw ill related to, 3 10
Mo ntenegro, IFRS adoption by,
1
Index
Mozambique, IFRS adoption
by, 1
Multiemployer plan , 137
N
Namibia, IFRS adoption by, 1
Negative goodwill, 406
Nepa l, IFRS ad option by, 1
Net assets acquired, 404-406
Net asse ts ava ilable for
benefi ts :
defined, 187
for defined benefit plans, 188
for defined contribution plans,
187
Net ba sis, for r eporting cash
flows, 41, 42
Nethe rla nds, IFRS adoption by,
1
Net realizable value (NRV):
defined,27
for inventories, 31-32
Net sett lement, 237
New Zealand:
IFRS adoption by,
I
national standards of, 363
Nicaragua, IFRS adoption by, 1
Nona dj usting events a fter the
balance sheet date, 61-64
Noncash transactions, cash flow
sta tement and, 39
Noncontrolling interest , 410.
See also
Mino rity interests
Noncurre nt assets held for sale,
430
acquisition of, 430
change of plans for, 431
disclosure of, 431-433
exchanges of, 430
measurement of, 430-431
Noncurrent Assets Heldfor Sale
and Discontinu ed Operations
(IFRS 5), 5, 428-437
abandonment, 430
acquisition of noncurrent assets
for dispo sal, 430
change of plans, 43 1
definitio ns, 428-429
disclos ure: noncurrent assets,
431-433
discontinued activities, 430
discontinued operatio ns:
presentation and disclosure,
433-434
exchanges of noncurrent assets,
430
extension of period beyond one
year, 429
extracts from published
financial statements, 435-437
471
measurement of noncurrent
assets held for sale, 430-431
noncurrent assets held for sale,
430
scope of standard, 428
Nonmo ne ta ry grants, 155
Nonves ting conditions, for
sha re -based payments, 391
Norway , IFRS ado ption by, 1
Notes, 20-21
defined, 13
in interim financial reporting,
299-300
NRV,
see
Net re ali zable va lue
o
Obligations:
construc tive, 3 18
legal, 3 18
Offsetting, 16, 231-232
Oman, IFRS adoption by, 1
Onerous contracts, 318, 320-
323
Opening IFRS balance sheet,
364
Ope rati ng ac tivi ties :
on cash flow statement, 37, 38
defined,35
Op erating leases:
classification as, 11 8
defined, 117
disclosures for, 121-123
leasebacks, 123
in lessee' s financial statements,
120
in lessor' s financial statements,
122
Operating Leases- Incentives
(SIC 15),4
Operating losses, fut ure, 320
Operating Segments
(IFRS 8), 5,
103-105
disclosure requirements, 103–
204
lAS 14 vs., 104
and remaining difference
between IFRS and US GAAP,
105
reportable segments, 103
Options, on cash Ilow
sta tement, 42
Ordinary sha res, 286
contingent ly issuable, 290, 293
defined , 286
potenti al, 289- 292
rights to purchase, 289
Own equity, 228-230, 238
Owner-occupied property, 345
P
Panama, IFRS adoption by, 1