Index BV2009.doc

此文档收集于网络，如有侵权，请联系网站删除IndexThe index to this volume is a comprehensive index. It references not only all International Financial Reporting StandardsIFRSs, IASs and Interpretationsbut also all related documentation including Bases for Conclusions, Implementation Guidance, Application Guidance, Appendices and Illustrative Examples. In addition, it includes references to the IASC Foundation Constitution, the IASB Framework, the Preface to IFRSs and the Due Process Handbooks for the IASB and the IFRIC.References to IFRSs, IASs, Interpretations and supporting documentation are by Standard number and paragraph number. This method provides an absolute reference rather than a relative one. The index uses prefix notations to identify the document to which paragraphs and subparagraphs belong. These prefix notations are as follows:SectionPrefixExamplesReferenceInternational Financial Reporting Standards (IFRSs) 18IFIF1.147A IF3.3A(c)IFRS 1, paragraphs 1 to 47AIFRS 3, paragraph 3Asubparagraph (c)InternationalAccountingStandards (IASs) 141no prefix12.26(a)37.10IAS 12, paragraph 26subparagraph (a)IAS 37, paragraph 10Basis for Conclusions on IFRSsBCIF2.BC1922 IF4.BC61(d)Basis for Conclusions on IFRS 2, paragraphs BC19 to BC22 Basis for Conclusions on IFRS 4, paragraph BC61subparagraph (d)Basis for Conclusions on IASsB, BC or BCZ24.BC81436.BCZ108112Basis for Conclusions on IAS 24, paragraphs BC8 to BC14 Basis for Conclusions on IAS 36, paragraphs BCZ108 to BCZ112Implementation Guidance on IFRSs and IASsIG39.IG Q&A E.4.2IF4.IG610Implementation Guidance on IAS 39 Q&A E.4.2, Implementation Guidance on IFRS 4, paragraphs IG6 to IG10 Illustrative Exampleson IFRSs and IASsIE33.IE1IAS 33, Illustrative Example 1Application GuidanceAG32.AG252639.Appendix AAG8493Application Guidance on IAS 32, paragraphs AG25 to AG26IAS 39.Appendix A:Application Guidance on IAS 39,paragraphs AG84 to AG93Appendices to IFRSs and IASsAppendixIF1 Appendices AC 36.Appendix A4IFRS 1, Appendices A to C IAS 36,.Appendix A, paragraph A4Other prefixes are: IASC Foundation ConstitutionCN; Preface to International Financial Reporting StandardsIFRS Preface; Due Process Handbook for the IASBDPH; IFRIC InterpretationIFRIC; SIC InterpretationSIC; Due Process Handbook for the IFRICIDPH; IASB FrameworkF.Absences of employeecompensation benefits, 19.1116, 19.BC8688recognition in the interim financial report, 34.Appendix B10Accounting estimates see Change in accounting estimate; EstimatesAccounting model, F.101, F.110Accounting policiesapplication, 8.712changes in, 8.1431applying changes, 8.1927decommissioning, restoration or similar liability, IFRIC1.10, IFRIC1.IE1318, IFRIC1.BC1213disclosure, 8.2831disclosure about impending application of newly issued standards, 8.3031, 8.BC3031insurance contracts, IF4.2130, IF4.BC123146limitations on retrospective application, 8.2327, 8.BC2329, 8.IG3.13.4retrospective application, 8.19(b), 8.22, 8.IG2.12.8consistency, 8.13definition, 8.5disclosure, F.40, 1.108115disclosure in statements of cash flows, 7.4647disclosure of changes in, 8.2831disclosure of judgements by management in applying, 1.122124, 1.BC7778financial instruments, IF7.21, IF7.Appendix B5first-time adoption of IFRSs, IF1.712 illustrative example of disclosure of construction contracts, 11.Appendiximpracticability of retrospective application, 8.5053, 8.BC2329, 8.IG3.13.4interim financial reporting, 34.2836investment property, 40.3032pronouncements of other standard-setting bodies, 8.12, 8.21, 8.BC1619revaluation of assets, 8.17, 16.3142, 38.7587selection, 8.712summary in financial statements, 1.117124uniform, in consolidated financial statements, 27.2425Accrual basis, F.22financial statements presentation, 1.2728Acquisition accountingsee Business combinationsAcquisition-related costsin a business combination, IF3.53, IF3.BC365370see also Transaction costsAdmission feesrevenue recognition, 18.Appendix 15Advertising commissionsrevenue recognition, 18.Appendix 12Advertising servicesbarter transactions involving, SIC-31Agencyrevenue recognition of commissions, 18.8, 18.Appendix 13Aggregationfinancial statements, 1.2931Agricultural activity, 41.159 definition, 41.5diverse range, 41.6government grants, 41.3438, 41.57intangible assets, 41.2(b)basis for conclusions, 41.B5860see also Biological assetsAgricultural landbiological assets attached to, 41.25basis for conclusions, 41.B5557excluded from IAS 41, 41.2(a)basis for conclusions, 41.B5557Agricultural producedefinition, 41.56disclosure, 41.4057, 41.Appendixbasis for conclusions, 41.B7481disaggregation of the gain or loss, 41.B7879examples, 41.4gains and losses, 41.2629inability to measure fair value reliably, 41.3033, 41.5456inventories, 2.24, 2.20recognition and measurement, 41.1033basis for conclusions, 41.B4146sales contracts, 41.B4754Amortised costsdebt instrument with stepped interest paymentsexample calculation, 39.IG Q&A B.27definition, 39.IG Q&A B.2425example of calculations, 39.IG Q&A B.2627financial assetsdefinition, 39.9example calculation, 39.IG Q&A B.26impairment, 39.6365, 39.Appendix A AG8492perpetual debt instruments with decreasing interest rate, 39.IG Q&A B.25perpetual debt instruments with fixed or market-based variable rate, 39.IG Q&A B.24Assetsacquisition of, IF3.2(b)elements in financial statements, F.4759Framework definition, F.49impairment see Impairment; Impairment lossleased, F.57recognition, F.8990see also Current assets; Financial assets; Property, plant and equipmentAssociates, 28.143applicability of IAS 32 to interests in, 32.4(a)contingent liabilities, 28.40deferred taxes on investments in, 12.3845, 12.81(f), 12.87, 12.87Cdefinition, 28.2different reporting dates of investor and associate, 28.2425, 28.BC16disclosure, 28.3740earnings per share, 33.40application guidance, 33.Appendix A1112equity method, 28.1130exceptions to applying the equity method, 28.13exemptions from presentation, 28.13(b)(c)first-time adoption of IFRSs, IF1.31, IF1.Appendix D1417basis for conclusions, IF1.BC58A63goodwill, 28.23held temporarily excepted from requirement of using the equity method, 28.13(a), 28.BC14impairment losses, 28.3134, 28.BC20, 28.BC2428investments accounted for in accordance with IAS 39, 28.1819joint venture, distinguished from, 31.9loss of significant influence, 28.18-19A, 28.BC21, 27.BC64related party disclosures, 24.18(d)separate financial statements, 27.3840, 27.4243, 27.BC6566, 28.2, 28.4, 28.3536significant influence, 28.610statements of cash flows, 7.37Available-for-sale financial assetsdefinition, 39.9disclosure, IF7.8(d), IF7.20(a)(ii)exchange of shares, 39.IG Q&A E.3.1gains and losses, 39.55(b)consistency between IAS 39 and SFAS 115, 39.BC221(c)impairment, 39.6770, 39.IG Q&A E.4.94.10separation of currency component, 39.IG Q&A E.3.2Balance sheet see Statement of financial positionBank overdraftstreatment as cash equivalent, 7.8Banksmanagement of interest rate risk, 39.IG Q&A F.6.1Bargain purchase, IF3.3436, IF3.BC371381Barter transactionsinvolving advertising services, SIC-31Biological assetsapplicability of IAS 20, 20.2(d), 41.3738definition, 41.5depreciation, 41.30, 41.5456disclosure, 41.4057, 41.Appendixbasis for conclusions, 41.B7481disaggregation of the gain or loss, 41.B7879separate disclosure of physical and price changes, 41.B7477examples, 41.4fair value, 41.933basis for conclusions, 41.B1337fair value versus cost, 41.B1326gains and losses, 41.2629basis for conclusions, 41.B3840government grants, 41.3438basis for conclusions, 41.B6373impairment losses, 41.30, 41.5456inability to measure fair value reliably, 41.3033, 41.5456independent valuation, 41.B33inventories, 2.24, 2.20point-of-sale costs, 41.B2226recognition and measurement, 41.1033basis for conclusions, 41.B1360sales contracts, 41.B4754subsequent expenditure, 41.B6162Biological transformationdefinition, 41.5disclosure, 41.52outcomes resulting from, 41.7Bonds receivable and payable, 32.AG4(d)Bonus issueearnings per share calculation, 33.2628illustrative example, 33.IE3Bonus paymentsemployee benefit, 19.1722Borrowing costs, 23.130capitalisation, 23.1015cessation of capitalisation, 23.2225commencement of capitalisation, 23.1719definition, 23.57disclosure, 23.26eligible for capitalisation, 23.1015examples, 23.6government grants, 23.18hyperinflationary economy, entity reporting in currency of, 29.21recognition, 23.825suspension of capitalisation, 23.2021Branchesdeferred taxes on investments in, 12.3845, 12.81(f), 12.87, 12.87CBusiness combinationsachieved in stages, IF3.4142, IF3.BC384389acquiree, definition of, IF3.Appendix Aacquirer, definition and identification of, IF3.67, IF3.Appendix A, IF3.Appendix B1318, IF3.BC82105acquisition date, definition and determining, IF3.89, IF3.Appendix A, IF3.BC106110acquisition method of accounting, IF3.45, IF3.BC2257application of, IF3.653, IF3.BC80400acquisition-related costs, IF3. 5153, IF3.BC365370adjustments to assets acquired and liabilities assumed recognised at the acquisition date, IF3. 4550, IF3.BC390400, IF3.IE5053assembled workforce, IF3.Appendix B37, IF3.BC176180asset acquisition, exclusion from scope of acquisition method, IF3.2(b)assetsaccounting after the acquisition date, IF3.5458, IF3.Appendix B63acquirer does not intend to use, IF3.Appendix B43, IF3.BC261262classification and designation of acquirees, IF3.1517, IF3.BC185188measurement of acquirees identifiable, IF3.1820, IF3.BC197262recognition of acquirees identifiable, IF3.1017, IF3.BC111196 assets held for sale, IF3.31, IF3.BC305307bargain purchase, IF3.3436, IF3.BC371381, IF3.IE4549business, definition of, IF3.Appendix A, IF3.Appendix B7B12, IF3.BC1521classification and designation of identifiable assets acquired and liabilities assumed, IF3.1517, IF3.BC185188common control, combinations of businesses or entities under, IF3.Appendix B14exclusion from scope of IFRS 3, IF3.2(c), IF3.BC5961consideration transferredbusiness combinations achieved without, IF3.4344classification and initial measurement, IF3.3740, IF3.BC337370consolidated financial statements see Consolidated financial statementscontingent considerationaccounting after the acquisition date, IF3.58, IF3.BC353360classification, IF3.40definition, IF3.Appendix Adistinguishing from remuneration, IF3.Appendix B5455initial measurement, IF3.39, IF3.BC343352contingent liabilitiesaccounting after the acquisition date, IF3.56, IF3.BC242245initial recognition and measurement of acquirees, IF3.2223, IF3.BC242245, IF3.BC272278contract alone, business combinations achieved by, IF3.4344, IF3.BC7879transition provisions for, IF3.Appendix B6869, IF3.BC433434deferred taxes, IF3.2425, IF3.BC279295, 12.19, 12.26(c), 12.6668changes in deferred tax assets after the acquisition date, IF3.67, IF3.BC288291, 12.68definition and identification of, IF3.3, IF3.Appendix A, IF3.Appendix B56, IF3.BC521derivative instruments, designation as hedging instruments, IF3.16(b), IF3.BC185188disclosure, IF3.5963, IF3.BC401428, IF3.IE72financial effects of adjustments during the current period that relate to business combinations in the period or previous periods, IF3.6162, IF3.Appendix B67financial effects of business combinations during the current period, IF3.5960, IF3.Appendix B6466dual listed corporation, business combination achieved through, IF3.4344earnings per share calculation, 33.22effective date of IFRS 3, IF3.64, IF3.BC429432embedded derivatives, assessment for separation from the host contract, IF3.16(c), IF3.BC185188employee benefits, IF3.26, IF3.BC296300error correction, IF3.50exceptions to the recognition and measurement principles, IF3.2131, IF3.BC262311financial assets and liabilities, classification of, IF3.16(a), IF3.BC185188first-time adoption of IFRSs, IF1.Appendix C basis for conclusions, IF1.BC3140guidance on implementing IFRS 1, IF1.IG22fresh start method, IF3.BC5557goodwill, IF3.3233, IF3.BC312336definition, IF3.Appendix Adisclosure of changes in carrying amount, IF3.Appendix B67(d)impairment testing, see Impairment testingin combination achieved without the transfer of consideration, IF3.33, IF3.Appendix B46in combination involving mutual entities, IF3.Appendix B4749identifiable assets and liabilitiesaccounting after the acquisition date, IF3.5458, IF3.Appendix B63classification and designation of acquirees, IF3.1517, IF3.BC185188measurement of acquirees, IF3.18, 20, IF3.BC197262recognition of acquirees, IF3.10-17, IF3.BC111196indemnification assetsaccounting after the acquisition date, IF3.57initial recognition and measurement, IF3.2728, IF3.BC301303insurance contracts acquired in, IF3.17(b), IF3.BC185196, IF4.3133, IF4.BC147153intangible assets definition of identifiable, IF3.Appendix A, IF3.BC157174, 38.12, 38.BC610illustrative examples, IF3.IE1644recognition separately from goodwill, IF3.Appendix B3140, IF3.BC157184, 38.3343, 38.BC16A19Bsee also Intangible assetsjoint ventures excluded from scope of IFRS 3, IF3.2(a), IF3.BC5961lease contracts acquired in classification of, IF3.17(a), IF3.BC185188recognition of assets subject to operating leases in which the acquiree is the lessor, IF3.Appendix B42, IF3.BC144148recognition of operating leases, IF3.Appendix B2830, IF3.BC144148liabilitiesaccounting after the acquisition date, IF3.5458, IF3.Appendix B63classification and designation of acquirees, IF3.1517, IF3.BC185188measurement of acquirees, IF3.18, 20, IF3.BC197262recognition of acquirees, IF3.1017, IF3.BC111196 measurement period, IF3.4550, IF3.BC390400, IF3.IE5053measuring the identifiable assets acquired and liabilities assumedafter the acquisition date, IF3.54at the acquisition date, IF3.18, 20, IF3.BC197262measuring the non-controlling interest in an acquiree, IF3.19, IF3.BC205221mergers, included in definition of business combination, IF3.Appendix A, IF3.BC12multiple transactions, achieving control through, IF3.4142, IF3.BC384389mutual entitiesapplication of acquisition method, IF3.BC6477definition, IF3.Appendix Ameasurement of goodwill, IF3.Appendix B4749transition provisions for, IF3.66, IF3.Appendix B6869, IF3.BC433434non-controlling interest in an acquireedefinition, IF3.Appendix Ainitial measurement of, IF3.19, IF3.Appendix B4445, IF3.BC205221non-current assets held for sale, IF3.31, IF3.BC305307, IF5.BC4245pooling of interests method, reasons for rejecting, IF3.BC2954post-employment benefits, IF3.26, IF3.BC296300, 19.108pre-existing relationship between the acquirer and acquiree, IF3.5152, IF3.Appendix B5153, IF3.BC122, IF3.IE5457reacquired rights, IF3.BC308310accounting after the acquisition date, IF3.55, 38.94, 38.115Ainitial measurement, IF3.29initial recognition, IF3.Appendix B3536recognising the identifiable assets acquired and liabilities assumed, IF3.1017, IF3.BC111196remuneration for future services, IF3.5152, IF3.Appendix B5455, IF3.IE5860research and development projects acquired in, IF3.BC149156, 38.BC7889restructuring costs, IF3.11, IF3.BC132143reverse acquisitions, IF3.Appendix B15, IF3.Appendix B1927, IF3.BC9497, IF3.IE115 separate transactions from the business combination, identification of, IF3.12, IF3.5153, IF3.Appendix B5062, IF3.BC115124, IF3.IE5471acquisition-related costs, IF3.53, IF3.BC365370pre-existing relationships, IF3.Appendix B5153, IF3.BC122, IF3.IE5457remuneration for future services, IF3.Appendix B5455, IF3.IE5860share-based payment awards, IF3.Appendix B5662, IF3.BC361364, IF3.IE6171share-based payment awards, IF2.5, IF2.BC2324, IF3.30, IF3.BC311 distinguishing consideration from remuneration, IF3.Appendix B5662, IF3.BC361364, IF3.IE6171stapling arrangement, business combination achieved by, IF3.4344step acquisition, IF3.4142, IF3.BC384389transition, IF3.6567for mutual entities, IF3.66, IF3.BC433434valuation allowances, IF3.Appendix B41, IF3.BC252260Call options, 32.AG1314, 32.AG17illustrative examples, 32.IE1221not included in diluted earnings per share calculation, 33.62revenue recognition, 18.Appendix 5 18.Appendix 9Canadashare-based payment, IF2.BC281282Capitalconcepts of, F.102103disclosure, 1.134136, 1.IG10IG11, 1.BC85BC100Capital maintenanceconcepts of, F.104110financial, F.104, F.106107physical, F.104, F.106, F.109Capital maintenance adjustments, F.81, F.108, F.109Cash, F.18, 7.79definition, 7.6, 32.AG3Cash collateralrecognition, 39.IG Q&A D.1.1Cash equivalents, 7.79definition, 7.6Cash flow statements see Statement of cash flows, Cash flowsdefinition, 7.6estimates of future cash flows to determine value in use, 36.3057, 36.Appendix A, 36.BCZ40BC80Framework, F.1518Cash instrumentsdesignation as hedging instruments considered, 39.BC144145Cash-generating unitallocating corporate assets, 36.100103illustrative example, 36.IE6979allocating goodwill, 36.8099testing for impairment, 36.8899, 36.Append