R
Recognition 58
Revaluation of tangible non-current assets
95
Revenue recognition 79
Reverse acquisitions 47
S
Sale and repurchase 77
Share based payment 69
Significant influence 9
Small and medium sized entities 153
Social reporting 147
Stakeholders 144
Standards Advisory Council 56
Statement of cash flows 38
Step by step acquisition 20
Substance over form 74
Sustainability reporting 145
T
Tax base 138
Temporary differences 138
V
Vertical groups 18
Vesting date 72