Variable interest entity (VIE), Ch. 13, 2.2.1.B
determining whether warranty is an assurance-type or service-
Variable returns, exposure to
type warranty, Ch. 20, 10.1.1
evaluating derivatives, Ch. 6, 5.3
customer’s return of defective item in exchange for
as indicator of power, Ch. 6, 5.1
compensation: right of return vs. assurance type
interest rate swaps, Ch. 6, 5.3.1
warranty, Ch. 28, 10.1.1.C
plain vanilla foreign exchange swaps, Ch. 6, 5.3.1
evaluating whether a product warranty is a service-type
returns, Ch. 6, 5.2
warranty (i.e. a performance obligation) when it is not
total return swaps, Ch. 6, 5.3.2
separately priced, Ch. 28, 10.1.1.A
should repairs provided outside warranty period be
Vendor-specific objective evidence (VSOE), Ch. 28, 7.1.2
accounted for as a service-type warranty?, Ch. 28,
Vested transactions, share-based payment, Ch. 30, 2.2.2.E
10.1.1.B
Vesting, share-based payment, Ch. 30, 3.1, 6.1, 9.3.2. See also
service-type warranties, Ch. 28, 10.1.2
Cash-settled share-based payment transactions; Equity-settled
Warranty provisions (IAS 37), Ch. 27, 6.10
share-based payment transactions
Waste electrical and electronic equipment (WE&EE), EU
market conditions, Ch. 30, 6.3
directive, Ch. 27, 6.7
non-vesting conditions, Ch. 30, 3.2, 3.4, 6.4
background, Ch. 30, 3.2.1
Weather derivatives, Ch. 41, 3.3.1
defining, Ch. 30, 3.2.2
Website costs, Ch. 17, 6.2.5
non-compete agreements Ch. 30, 3.2.3
application and infrastructure, Ch. 17, 6.2.5
treatment of, option-pricing models, Ch. 30, 8.4.2
content development, Ch. 17, 6.2.5
overview, Ch. 30, 6.1
graphical design development, Ch. 17, 6.2.5
accounting after vesting, Ch. 30, 6.1.3
operating stage, Ch. 17, 6.2.5
continuous estimation process of IFRS 2, Ch. 30, 6.1.1
planning, Ch. 17, 6.2.5
vesting and forfeiture, Ch. 30, 6.1.2
Weighted average cost of capital (WACC), Ch. 20, 7.2
vesting conditions, Ch. 30, 3.1, 3.4
discount rates and, Ch. 20, 7.2.1
‘malus’ clauses and clawback conditions, Ch. 30, 3.1.1
entity-specific WACCs
other than market conditions, Ch. 30, 6.2
and capital structure, Ch. 20, 7.2.8
service condition, Ch. 30, 6.2.1
and different project risks, Ch. 20, 7.2.7
Index
205
Weighted average number of shares, Ch. 33, 4.1
call options (EPS), Ch. 33, 6.4.2.B
Work in progress, recognition of, Ch. 39, 14.1
maturity analysis, Ch. 50, 5.4.2.F
Workovers, oil and gas wells, Ch. 39, 15.2
net settlement, Ch. 41, 4.2.3
net written options, Ch. 49, 3.2.2
World Standard-setters Conferences, Ch. 1, 2.9
put option, Ch. 7, 6.2, 6.3, 6.4, 6.5. 6.6. 7.4, 7.5; Ch. 33,
Worldwide adoption of IFRS, Ch. 1, 4.1
6.4.2.C; Ch. 43, 11.3.2
Written options
call option, Ch. 43, 11.2.2
Document Outline
Title Page
Copyright
About this book
Preface
Lists of chapters
Abbreviations
Authoritative literature
Volume 1 1 International GAAP
2 The IASB’s Conceptual Framework
3 Presentation of financial statements and accounting policies
4 Non-current assets held for sale and discontinued operations
5 First-time adoption
6 Consolidated financial statements
7 Consolidation procedures and non-controlling interests
8 Separate and individual financial statements
9 Business combinations
10 Business combinations under common control
11 Investments in associates and joint ventures
12 Joint arrangements
13 Disclosure of interests in other entities
14 Fair value measurement
15 Foreign exchange
16 Hyperinflation
17 Intangible assets
18 Property, plant and equipment
19 Investment property
20 Impairment of fixed assets and goodwill
21 Capitalisation of borrowing costs
22 Inventories
Volume 2 23 Leases (IAS 17)
24 Leases (IFRS 16)
25 Government grants
26 Service concession arrangements
27 Provisions, contingent liabilities and contingent assets
28 Revenue
29 Income taxes
30 Share-based payment
31 Employee benefits
32 Operating segments
33 Earnings per share
34 Events after the reporting period
35 Related party disclosures
36 Statement of cash flows
37 Interim financial reporting
38 Agriculture
39 Extractive industries
Volume 3 40 Financial instruments: Introduction
41 Financial instruments: Definitions and scope
42 Financial instruments: Derivatives and embedded derivatives
43 Financial instruments: Financial liabilities and equity
44 Financial instruments: Classification
45 Financial instruments: Recognition and initial measurement
46 Financial instruments: Subsequent measurement
47 Financial instruments: Impairment
48 Financial instruments: Derecognition
49 Financial instruments: Hedge accounting
50 Financial instruments: Presentation and disclosure
51 Insurance contracts (IFRS 4)
52 Insurance contracts (IFRS 17)
Index of extracts from financial statements
Index of standards
Index
International GAAP® 2019: Generally Accepted Accounting Practice under International Financial Reporting Standards Page 1002
