ACCA P2 (INT) Corporate Reporting - Study text - 2010 (Emile Woolf)
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Index
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Impairment of assets 269
Impairment of financial instruments 292
Impairment of goodwill 90, 94
Improved Conceptual Framework 47
Improvements in IFRSs 524, 526
Income 33
Income statement 73
Indirect method 216
Indirect non-controlling interest 142
Intangible assets 262
Intangible assets at acquisition 100
Integrity 55
Inter-entity balances (associate) 124
Interest cover 512
Interest receivable and deferred tax 399
Interest, royalties and dividends: revenue
recognition 435
Interim financial reporting 357
Internally-generated intangible assets 264
International Accounting Standards Board
(IASB) 15
International GAAP 41
Interpretations (IFRIC) 17
Intra-group adjustments 108
Intra-group balances 110
Intra-group interest 117
Intra-group loans 117
Intra-group sales 108
Inventory 470
Inventory turnover 506
Investment property 260
Investor ratios 513
IOSCO 17
Items in transit 111
J
Joint venture 119, 125
Jointly-controlled assets 120, 127
Jointly-controlled entities 120, 129
Jointly-controlled operation 120, 126
L
Lease incentives 327
Leaseback 329
Leases 322
Leasing 317
Legal obligation 449
Lessee’s accounts 323, 326
Lessor’s accounts 325, 328
Liabilities 32
Liability 318
Liability method 396
Liquidity ratios 508
Liquidity risk 312
Listing rules 13
Loans and receivables 286
M
Management commentary 68
Market risk 312
Marketing-related intangible assets 100
Material items 416
Materiality 27, 49
Materiality and aggregation 40
Measurement 35
Mixed group 132, 137
Modified historical cost accounting 44
Monetary items 189
N
NCI and goodwill 84
NCI and losses 94
Negative goodwill 101
Net investment in a foreign operation 189
Net realisable value 471
Net realisable value (NRV) 45
Neutrality 28
New holding company 172
Nil provision method 403
Non-adjusting events 442
Non-controlling interest 78, 92
Non-controlling interests and
intra-group loans 117
Non-controlling interests and the group
statement of cash flows 230
Non-current assets held for sale 419
Non-monetary items 189
Not-for-profit entity 490
Paper P2: Corporate reporting (International)
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O
Objectives of financial reporting 48
Objectivity 55
Off balance sheet financing 316
Offsetting 40, 307
Onerous contracts 454
One-stage method of consolidation 134
Operating and financial review 499
Operating and Financial Review 68
Operating cycle 505
Operating lease 101, 326
Operating leases: incentives 328
Operating segments 338
Options 282
Other comprehensive income 73, 415
Owner changes in equity 414, 417
P
Parent company 73
Partial disposal of shares 169
Partial goodwill method 79, 80
Partial provision method 403
Past service costs 378
Payables payment period 508
Pension obligation 367
Pension schemes 363
Permanent differences 393
Plan assets 366
Plan obligations 366
Post-acquisition accumulated profits 80
Post-employment benefits 363
Potential new ordinary shares 349
Pre- and post-acquisition profits 91
Pre-acquisition profits 79
Predictive role 26
Preference dividends and EPS 344
Present obligation 449
Present value 36
Presentation currency 187
Price earnings ratio (P/E) 513
Professional behaviour 54, 56
Professional competence and due care 55
Profit or loss 73, 415
Profitability ratios 503
Progress billings 475
Property, plant and equipment 246
Proportionate consolidation 129
Provision for environmental costs 456
Provisions 447
Prudence 28
Public benefit entity 490
Purchased goodwill 78
Purchased goodwill and foreign
subsidiaries 199
Put option 282
Q
Qualitative characteristics 27, 48
Qualitative disclosures 311
Quantitative disclosures 311
Quantitative thresholds (segments) 339
Quick ratio 509
R
Ratio analysis 500
Realisable value 36
Receivables turnover 507
Reclassification adjustments 416
Recognition 34
Recognition of an asset or liability 319
Recognition of financial instruments 285
Recoverable amount 270
Reducing a shareholding whilst retaining
control 158
Regulation 13
Reimbursements and provisions 453
Related party 428
Related party disclosures 427
Related party transactions 429
Relevance 27, 48
Reliability 28
Rendering of services: revenue recognition 435
Reportable segments 339
Reporting financial performance 414
Research costs 264
Restoration costs 457
Restructuring and provisions 455
Restructuring costs 97
Retrospective adjustments 418
Index
© EWP Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides 655
Return on (total) capital employed (ROCE) 503
Return on shareholders’ funds (ROSF) 503
Revaluation and deferred tax 405
Revaluation model 252, 266
Revaluations and deferred tax 400
Revenue 432
Revenue recognition 432
Revenue recognition and substance 434
Reversing an impairment loss 273
Rights issue and EPS 346
S
Sale and leaseback transactions 328
Sale and operating leaseback 330
Sale and repurchase agreements 321
Sale of goods: revenue recognition 433
Sarbanes-Oxley Act 57
Securities and Exchange Commission 19
Segmental information 338
Service concession arrangements 478
Settlement of a transaction 193
Settlement value 36
Share based payments and deferred tax 388
Share options 381
Share options and EPS 351
Share-based payment 380
SIC 12 76
SIC Interpretation 15 328
SIC Interpretation 21 407
SIC Interpretation 25 397
SIC Interpretation 27 332
SIC Interpretation 32 267
Significant influence 119
Site restoration costs 463
Small and medium-sized entities (SMEs) 486
SMEs 486
Social and environmental report 64, 499
SOCIE 417
Software development costs 267
Solvency ratios 510
Special purpose entities (SPEs) and
consolidation 76
Specialised entities 490
Split accounting for compound instruments 305
Spot rate 189
Standards Advisory Council (SAC) 17
Statement of changes in equity (SOCIE) 417
Statement of comprehensive income 73, 415
Statements of cash flows 212
Step acquisition 156
Stepped bond 290
Subsidiary 73
Substance of transactions involving a lease 332
Substance over form 28, 316
Sub-subsidiary 133
Sustainability 62
Sustainability Reporting Guidelines 65
Swaps 282
T
Tax base 395
Tax variation clauses 332
Technology-based intangible assets 101
Temporary difference 395, 394, 404
Termination of a lease 331
Terminology 12
Theoretical ex-rights price 347
Timeliness 30, 49
Total comprehensive income 73, 414
Trade receivables 292
Transaction costs 77
Transactions in a foreign currency 191
Transactions in own equity 307
Translation of transactions 190
Translation stage 196
Transparency 62
Treasury shares 307
Triple bottom line reporting 66
True and fair view 41
U
Under-provision or over-provision of tax 392
Understandability 27, 49
Unethical behaviour 58
Unrealised inter-group profit (associate) 124
Unrealised profit in closing inventory
(associate) 123
Unrealised profit in inventory 114
US GAAP 19
Users and their information needs 23
Paper P2: Corporate reporting (International)
656 Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides © EWP
V
Value in use 271
Verifiability 49
Vertical group 132, 136
Vesting conditions 381
Vesting period 384
W
Website development costs 267
Window dressing 445
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