Term (Chapter Headings in Bold) Page
30 June 20X7 trial balance (Case Study - Section
8) 111
AAA Ltd 208
AASB 1020 Income Taxes 166
AASB legislation 7
AASB standards (AASBs) 5
accounting estimates changes in 72
Accounting for hedging relationships (s6.19) 344
accounting for leases 40
Accounting for share-based payments 48
Accounting for the time value of options 353
accounting policies 452
accounting policies 68
accounting policies 359
Accounting policies (s2.2) 67
accounting policies changes in 70
accounting policies consistency of 69
accounting policies disclosure of 69
accounting policies selection of 68
accounting treatment of different investment
types 221
accrual basis 452
accrual basis 14
accrual basis 65
acquiree 452
acquiree 223
acquirer 452
acquirer 223
acquisition analysis 248
acquisition date 226
acquisition method 452
acquisition method 222
acquisition method 224
Acquisition method (s5.2) 224
acquisition method applying to different forms of
business combinations 233
acquisition method exceptions 228
acquisition method measurement 228
acquisition of multiple businesses 219
Acquisitions and disposals (s3.1) 110
active market 452
Additional guidance on recovery of non-
depreciable assets 197
adjusted market assessment approach 131
adjusted market assessment approach 452
adjusting event 452
,Adjusting events 76
adjusting events 75
aggregation 65
Allocate the transaction price to each
performance obligation (Step 4) 131
Allocating corporate assets to cash generating
units 397
allocating corporate assets to CGUs 397
Allocating goodwill to cash-generating units 395
allocating goodwill to CGUs 395
Amcor Limited 2018 Annual Report 205
Amcor Limited 2018 Annual Report 206
amortisation 137
Amortisation and impairment 137
amortisation of forward element of forward
contracts 353
amortised cost 452
amortised cost 30
amortised cost measurement of financial
liabilities 335
amortised cost measurement, of financial
liabilities 335
Appendix: Techworks Ltd 407
Application of measurement principles in the
International Financial Reporting Standards (s1.6)
38
Application of qualitative characteristics in the International Financial Reporting Standards
21
Application of the equity method (s5.13) 283
Applying the acquisition method to different forms of business combinations (s5.3)
233
appropriate discount rate 387
Assessing hedge effectiveness (s6.21) 353
asset 452
asset impairment 378
assets 22
Assets carried at revalued amounts (s4.7) 192
Assets recognised from contract costs 140
assets tax base of 166
associate 452
associate 279
Assumed knowledge review 300
Assumed knowledge review questions 113
ASX Australian Securities Exchange 310
,Australian Accounting Standards Board 11
Australian Accounting Standards Board (AASB) 5
Australian Accounting Standards Board (AASB) 7
Australian dollars (AUD) 312
Australian Securities and Investments
Commission (ASIC) 10
Australian Securities Exchange (ASX) 310
Background to AAA Ltd 209
balance sheet method 158
Basic features 283
Basic principles of impairment of assets (s7.1) 371
Basis for Conclusions (BC) 6
Basis of equity method (s5.12) 281
Better Communication in Financial Reporting 11
borrowing 314
Borrowing costs (Case Study - Section 5) 111
business combination 452
business combinations 222
Business Combinations (Part A) 222
Business Combinations and Group Accounting 217
business combinations applying the acquisition
method 233
business combinations disclosures 238
business combinations identifying 223
business model 326
Business model for managing financial assets 324
business model for managing financial assets 324
Calculating current tax 161
carrying amount 452
carrying amount 25
carrying amount 164
carrying amount of CGUs 394
Case studies 299
Case study data: Webprod Ltd 108
Case study: AAA Ltd (s4.13) 208
cash 305
cash and cash equivalents 452
Cash and cash equivalents 100
cash and cash equivalents 100
cash flow hedges 349
cash flows classification of 100
cash flows financing 102
cash flows investing 101
, cash flows net basis 104
cash-generating unit (CGU) 452
cash-generating units (CGUs) 392
cash-settled payment 49
cash-settled share-based payment transaction 452
cash-settled share-based payment transaction 48
categories of financial liabilities 357
CGUs cash-generating units 392
Change in accounting policy (Case Study -
Section 6) 111
Changes in accounting estimates 72
Changes in accounting policies 70
changes in equity disclosure 91
Classification of cash flows 100
Classification of financial assets (s6.8) 323
Classification of Financial Assets and Financial
Liabilities (Part C) 323
Classification of financial liabilities (s6.9) 326
collateral or credit enhancements 363
collateral transfers of financial assets 319
commercial substance 121
Common methods adopted on how to prepare a
statement of cash flows (s2.17) 102
Companies Act 2016 (Malaysia) 9
comparability 452
comparability 18
comparative information 67
Compare the tax base to the carrying amount to determine temporary differences (Step 2)
169
complete set of financial statements 61
Complete set of financial statements (s2.1) 61
Components of a complete set of financial
statements 61
compound financial instruments 338
compound financial instruments 452
Compound financial instruments (s6.17) 338
comprehensive balance sheet method 452
comprehensive consolidation 268
Comprehensive Example (Part E) 208
comprehensive income components of 83
comprehensive income presentation of 82
Concept of control 243
concept of control 243
concept of control group 243
30 June 20X7 trial balance (Case Study - Section
8) 111
AAA Ltd 208
AASB 1020 Income Taxes 166
AASB legislation 7
AASB standards (AASBs) 5
accounting estimates changes in 72
Accounting for hedging relationships (s6.19) 344
accounting for leases 40
Accounting for share-based payments 48
Accounting for the time value of options 353
accounting policies 452
accounting policies 68
accounting policies 359
Accounting policies (s2.2) 67
accounting policies changes in 70
accounting policies consistency of 69
accounting policies disclosure of 69
accounting policies selection of 68
accounting treatment of different investment
types 221
accrual basis 452
accrual basis 14
accrual basis 65
acquiree 452
acquiree 223
acquirer 452
acquirer 223
acquisition analysis 248
acquisition date 226
acquisition method 452
acquisition method 222
acquisition method 224
Acquisition method (s5.2) 224
acquisition method applying to different forms of
business combinations 233
acquisition method exceptions 228
acquisition method measurement 228
acquisition of multiple businesses 219
Acquisitions and disposals (s3.1) 110
active market 452
Additional guidance on recovery of non-
depreciable assets 197
adjusted market assessment approach 131
adjusted market assessment approach 452
adjusting event 452
,Adjusting events 76
adjusting events 75
aggregation 65
Allocate the transaction price to each
performance obligation (Step 4) 131
Allocating corporate assets to cash generating
units 397
allocating corporate assets to CGUs 397
Allocating goodwill to cash-generating units 395
allocating goodwill to CGUs 395
Amcor Limited 2018 Annual Report 205
Amcor Limited 2018 Annual Report 206
amortisation 137
Amortisation and impairment 137
amortisation of forward element of forward
contracts 353
amortised cost 452
amortised cost 30
amortised cost measurement of financial
liabilities 335
amortised cost measurement, of financial
liabilities 335
Appendix: Techworks Ltd 407
Application of measurement principles in the
International Financial Reporting Standards (s1.6)
38
Application of qualitative characteristics in the International Financial Reporting Standards
21
Application of the equity method (s5.13) 283
Applying the acquisition method to different forms of business combinations (s5.3)
233
appropriate discount rate 387
Assessing hedge effectiveness (s6.21) 353
asset 452
asset impairment 378
assets 22
Assets carried at revalued amounts (s4.7) 192
Assets recognised from contract costs 140
assets tax base of 166
associate 452
associate 279
Assumed knowledge review 300
Assumed knowledge review questions 113
ASX Australian Securities Exchange 310
,Australian Accounting Standards Board 11
Australian Accounting Standards Board (AASB) 5
Australian Accounting Standards Board (AASB) 7
Australian dollars (AUD) 312
Australian Securities and Investments
Commission (ASIC) 10
Australian Securities Exchange (ASX) 310
Background to AAA Ltd 209
balance sheet method 158
Basic features 283
Basic principles of impairment of assets (s7.1) 371
Basis for Conclusions (BC) 6
Basis of equity method (s5.12) 281
Better Communication in Financial Reporting 11
borrowing 314
Borrowing costs (Case Study - Section 5) 111
business combination 452
business combinations 222
Business Combinations (Part A) 222
Business Combinations and Group Accounting 217
business combinations applying the acquisition
method 233
business combinations disclosures 238
business combinations identifying 223
business model 326
Business model for managing financial assets 324
business model for managing financial assets 324
Calculating current tax 161
carrying amount 452
carrying amount 25
carrying amount 164
carrying amount of CGUs 394
Case studies 299
Case study data: Webprod Ltd 108
Case study: AAA Ltd (s4.13) 208
cash 305
cash and cash equivalents 452
Cash and cash equivalents 100
cash and cash equivalents 100
cash flow hedges 349
cash flows classification of 100
cash flows financing 102
cash flows investing 101
, cash flows net basis 104
cash-generating unit (CGU) 452
cash-generating units (CGUs) 392
cash-settled payment 49
cash-settled share-based payment transaction 452
cash-settled share-based payment transaction 48
categories of financial liabilities 357
CGUs cash-generating units 392
Change in accounting policy (Case Study -
Section 6) 111
Changes in accounting estimates 72
Changes in accounting policies 70
changes in equity disclosure 91
Classification of cash flows 100
Classification of financial assets (s6.8) 323
Classification of Financial Assets and Financial
Liabilities (Part C) 323
Classification of financial liabilities (s6.9) 326
collateral or credit enhancements 363
collateral transfers of financial assets 319
commercial substance 121
Common methods adopted on how to prepare a
statement of cash flows (s2.17) 102
Companies Act 2016 (Malaysia) 9
comparability 452
comparability 18
comparative information 67
Compare the tax base to the carrying amount to determine temporary differences (Step 2)
169
complete set of financial statements 61
Complete set of financial statements (s2.1) 61
Components of a complete set of financial
statements 61
compound financial instruments 338
compound financial instruments 452
Compound financial instruments (s6.17) 338
comprehensive balance sheet method 452
comprehensive consolidation 268
Comprehensive Example (Part E) 208
comprehensive income components of 83
comprehensive income presentation of 82
Concept of control 243
concept of control 243
concept of control group 243
