讲义说明案例f7fr session30index

SESSION30–INDEX

SESSION30–INDEX

PAGE

3001

PAGE

3002

A

Accountingfordeferredtax 1716

Accountingfordeferredtaxation 1711

Accountingforsubsidiaries 1902

Accountingpolicies 1906,2412,2506

Accrualbasis 206,405

Acquiredin-processresearchand

development

1108

Acquisitionmethod

1906

Adjustingevents

2902

Aggregation

406

AllocationofImpairmentLoss

1317

Allowedalternativetreatment

113

Amortisation

1115

ysisandinterpretation

2501

B

Balancesheetapproach

1709

Bargainpurchases

2215

Ben arktreatment

113

Bonusissue

2704

Borrowingcostsarguments

802

Borrowingcostseligibleforcapitalisation

804

C

Capitalmaintenance

210

CarryingAmount

712

Cashequivalents

2616

Cash-generatingunits

1311

CessationofCapitalisation

807

Changesinprovisions

1610

CommencementofCapitalisation

806

Comparability

207

Comparativeinformation

407

Compensationforimpairment

712

CompliancewithIFRSs

404

Component

2802

Componentsofcost

703

Componentsoffinancialstatements

403

Compoundinstruments

1809

Conceptsofcapital

210

Consignmentinventory

303

Consistency

406

Consolidatedstatementofcomprehensivee 2301

Consolidatedstatementoffinancialposition 2101

Consolidatedstatementoffinancialposition 2001

Consolidation 2005

Contingentassets 1608

Contingentconsideration 2207

Contingentliabilities

1608,2208

Continuingoperations

2809

Contractcosts

1504

Control

1104,1903

Corporateassets

1315

Cost

1203

Costformulas

1404

Costmodel

1113,1206

Costofinventory

1403

Creativeaccounting

302

Currentasset

2805

Currentassets

409

Currentliabilities

410

Currenttaxassets

1703

Currenttaxliabilities

1703

Current/non-currentdistinction

408

Customers

2502

D

missioningcosts 1615

DeductibleTemporaryDifference

1712

Deferredconsideration

2206

Deferredtaxassets

1718

Deferredtaxliabilities

1716

Deferredtaxation

1707,1708

Definitionsofelements

208

DeparturefromIFRS

404

Depreciableamount

709

Depreciation

709,2807

Depreciationmethods

710

Derecognition

303,712,1814

Determinationofprofit

210

Developmentphase

1110

Dilutedearningspershare

2709

Directmethod

2606

Disaggregation

502

Disclosure

407

Dis operation 2803

Discussion s 109

Disposalgroup

2803

Disposals

1206

Dividends

1809,2203,2303,2414,2903

DueProcess

108

E

Earningsperformance

2702

Efficiencyratios

2514

Elementsoffinancialstatements

208

Employees

2502

Equityaccounting

2404

EuropeanUnion

103

Eventsafterthereportingperiod

2806

Exchangeofassets

704,1107

ExposureDraft

109

F

Factoringofdebts 308

Fairpresentation 404

Fairvalue 211,706,1816,2209

Fairvaluelesscoststosell

1306

Fairvaluemodel

1204

Fairvalueofpurchaseconsideration

2205

FinanceLease

1004

Financialasset

1814

Financialliability

1814

Financingactivities

2608

Finiteusefullives

1115

Forgivableloans

903

Framework

201

Futureoperatinglosses

1612

G

Gaaphierarchy 112

Gearing 2511

Generalpurposefinancialstatements 113

GenerallyAcceptedAccountingPrinciples

102

Goingconcern 206,405,2903

Goodwill 2007,2204

ernmentandtheiragencies 2503

ernmentAssistance 905

ernmentgrants 903

ernmentloans 906

Grantsrelatedtoassets 904

Grantsrelatedto e 905

Groupaccountingadjustments2203

H

Highlyprobable 2805

I

IAS2“Inventories” 1401

IAS7“STATEMENTOFCashFlows”

2601

IAS1PresentationofFinancialStatements

401

IAS10Eventsafterthereportingperiod2901IAS10Scope 2902

IAS11“ConstructionContracts” 1501

IAS12 eTaxes 1701

IAS12Scope 1702

IAS16Exclusions 702

IAS16Property, ntandEquipment 701

IAS16Scope 702

IAS17Leases 1001

IAS17Scope 1002

IAS18Revenue 601

IAS18Scope 602

IAS2Scope 1402

IAS20Accountingfor ernmentGrants&Disclosureof ernmentAssistance 901

IAS20Scope 902

IAS23BorrowingCosts 801

IAS23Scope 802

IAS24RelatedPartyDisclosures 1908

IAS27“ConsolidatedandSeparateFinancialStatements” 1901

IAS28“InvestmentsinAssociates” 2401

IAS32“FinancialInstruments:Presentation” 1801

IAS33“EarningsPerShare” 2701

IAS33Scope 2702

IAS36“ImpairmentofAssets” 1301

IAS37Provisions,ContingentLiabilitiesandContingentAssets 1601

IAS37Scope 1602

IAS38“IntangibleAssets” 1101

IAS38Scope 1102

RecognitionandMeasurement”

1801

IAS40InvestmentProperties

1201

IAS40Scope

1202

IAS8Accountingpolicies,changesin

accountingestimatsanderrors

501

IAS8Scope

503

IASB

104

Identifiability

1103

IFRIC

106

IFRS3“BusinessCombinations”

1901

IFRS5

2801

IAS39“FinancialInstruments:

N

NCAheldforsale

2805

Netrealisablevalue

1407

Nonadjustingevents

2903

Nondepreciation

711

Non-controllinginterest

2012

Non-currentasset

2805

Non-monetary ernmentgrants

904

IFRS8OperatingSegments

1909

IFRSs

112

Impairment

712,1119,2412

Impairmentlosses

1303

ImprovementsProject

110

Indefiniteusefullives

1118

IndicatorsofFinanceLease

1004

Influencesonratios

2505

Initialmeasurement

1203

Initialmeasurementatcost

703

Intangibleassets

1119,1303

panybalances

2103

panytrading

2413

panytransactions

2303

Interest

1809

Interest,royaltiesanddividends

605

Internallygeneratedgoodwill

1109

Internallygeneratedintangibleassets

InternationalFinancialReporting

1109

Standards 112

Internationalharmonisation 114

Interpretations 106

Intra-grouptrading 1906

Inventories 2209

Investingactivities 2608

Investors 2502

Investors’ratios 2516

IOSCO 114

Issuableshares 2709

L

Landandbuildings

706

LeaseofLandandBuildings

1005

Lenders

2502

Lesseeaccountingforafinancelease

1006

Lesseeaccountingforanoperatinglease

1010

Limitationsofratios 2506

M

Marketablesecurities

2209

Materiality

406

Measurement

1608,2902

Measurementbases

209

Measurementofrevenue

602

Measurementperiod

2216

Mid-yearacquisitions

2102,2308

Movementonthedeferredtaxbalance

1719

Notforprofitorganisations 116,2517

O

Objectivesoffinancialstatements

402,403

ObjectivesoftheIASB

104

Offsetting

406

Onerouscontracts

1612

Operatingactivities

2606

OperatingLease

1004

Options

2712

Othercomprehensive

e

413

Overhaulcosts

705

P

Partrecement

704

Performance

502

Performanceratios

2507

ntandequipment

706

Positivegoodwill

2215

Presentobligation

1604

Presentationofaccountingpolicies

421

Projectupdate

110

Proposeddividends

2202

Provisionalaccounting

2216

Provisions

1604

Public

2503

PurposeFramework

202

Q

QualitativeCharacteristics 206

R

Recognition 303,1203,2207,2902Recognitionassetsandliabilities 302

Recognitioncriteria 209,703,1109

Recoverableamount 1305

RefurbishmentCosts 1617,1618

Regulatoryframework 102

Relevance 206

Reliability 207

Renderingofservices 604

Rentalsinadvance 1009

Rentalsinarrears 1007

Repairsandmaintenance 1617

Researchanddevelopmentexpenditure

1121

Researchphase 1110

Residualvalue 1116

Restructuring 1613

Retirementsanddisposals 1119

Revaluationmodel 1113

Revaluations 706,1120

Revenue 1503

Revenuerecognition 1502

Reversalsofimpairmentlosses 1319

Rightsissues 2705

Risksandrewards 1004

Statementofcashflows

2604

Statementofchangesinequity

418

Statementofcomprehensive

e

412

statementoffinancialposition

Statementoffinancialposition

408

presentationSubsequentexpenditure

411

704,1108

Subsequentmeasurement

705

Substanceoverform

301

Supplementarystatements

404

rsandothercreditors

2502

SuspensionofCapitalisation

807

S