ability model
accelerated depreciation allowances
acceptable under IFRSs
accountability of management
accounting
accounting acquiree
Accounting and Reporting by Retirement Benefit Plans
accounting arbitrage
accounting estimate
Accounting for Government Grants and Disclosure of Government Assistance
accounting for inventories
Accounting for Investments in Associates
accounting for revenue and associated expenses
accounting income
accounting mismatch
accounting model
accounting period
accounting policies
Accounting Policies, Changes in Accounting Estimates and Errors
accounting policy
accounting principle
accounting profit
accounting record
accounting treatment
accounts receivable
accrual accounting assumption
accrual basis
accrual basis of accounting
accrued liabilities
Accumulated (amortisation, interest, profit or loss)
accumulated depreciation
accumulated profit or loss
accumulating compensated absences
achieve comparability
acquired entity
acquired goodwill
acquired in a business combination
acquiree
acquirer
acquisition
acquisition date
acquisition method
active market
active use
actively marketed
actuarial assumptions
actuarial gains and losses
actuarial present value of promised retirement benefits
actuarial valuation
actuarial valuation method
additional comparative information
additional consideration
additional disclosure
additional exemptions for first-time adopters
adjust for consolidation procedures
adjusted fair value
adjusted weighted-average shares
adjusting event after the reporting period
adjustment
administrative expenses
admission fees
advance
adverse economic consequences
adverse event
after-tax amount
agency
agency relationship
agent
aggregate
aggregation
aggregation criteria
agreement date
agreements for the construction of real estate
agreements in progress
agricultural activity
agricultural produce
agriculture
allocation
allocation method
allowance
allowance account
allowed alternative treatment
american share option
amortisation
amortisation method
amortisation period
amortised cost
amortised cost of a financial asset or financial liability
amortising interest rate swap
amount of inventories
amount payable
amount per share
amounts recognised [in the statement of financial position or in the statement of
comprehensive income]
analysis
Annual Improvements 2009 - 2011 Cycle
annual leave
annual periods
annuitant
annuitisation
annuity
antidilution
antidilutive
appendix
applicability
application guidance
application of Requirements
application supplement
applying the restatement approach under IAS 29 Financial Reporting in Hyperinflationary
Economies
appraisal
arm’s length transaction
artistic-related intangible assets
asking price
assess
assessing control
asset
asset exchange transactions
asset manager
asset-specific performance risk
assets acquired
assets held by a long-term employee benefit fund
assets retired from active use
associate
audit report
authorise [financial statements for issue]
available-for-sale financial assets
award credits
back-out
balance sheet
balance sheet liability method
bank
bank overdraft
bankruptcy
bargain purchase
basic earnings per share
basic loan features
basis adjustment
basis for conclusions
basis point
bearer biological asset
below-market rate of interest
benchmark treatment
beneficial contracts
beneficiary
benefit obligation
best estimate
bias
bid-ask spread
bifurcation methodology
binding sale agreement
binomial
biological asset
biological transformation
Black-Scholes-Merton formula
Board of directors
bonus plan
book of contracts
book value
brand
build-operate-transfer
business combination
business combination involving entities or businesses under common control
Business Combinations
Business Combinations - Classification either as Acquisitions or Unitings of Interests
Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially
Reported
Business Combinations – “Date of Exchange” and Fair Value of Equity Instruments
by class of financial asset
call options
callable
cap
capital
capital appreciation
capital approach
capital asset pricing model
capital contribution
capital expenditure
capital gain
capital maintenance
capital maintenance adjustment
capitalisation
capitalisation of interest
capped interest rate
capping mechanism
carried at cost
carry forward
carrying amount
cash
cash alternative
cash basis
cash equivalents
cash flow
cash flow hedge
cash flow projections
cash flow risk
cash flow statement = Statement of cash flows
cash flow statements
cash flows
cash generating unit
cash inflow
cash instrument hedging
cash on hand
cash outflow
cash payments
cash price equivalent
cash proceeds
cash surrender value
cash-settled share option
cash-settled share-based payment transaction
catastrophe bond
catastrophe provisions
cedant
certificates of deposit
cessation (of capitalisation)
change in accounting estimate
changes in existing decommissioning, restoration and similar liabilities
chief operating decision maker
claim
claims development
class A preference share
class of assets
class of financial assets
class of financial instruments
class of property, plant and equipment
classification
classification of financial instruments – contingent settlement provisions
classification of inventory
classification of rights issues
clean-up call
close members of the family of the individual
closely related
closing market prices
closing rate
co-operative
collar
collateral
collateralised (asset, borrowing)
collectability
collection date
collective marks
commencement of the lease term
commercial loans
commercial paper facilities
commercial substance
commercially viable quantities of mineral resources
commitment date
comparability
comparability over time
Comparable interim period
comparative information
comparative statement of financial position
compensated absences
compensation
competitive harm exemption
complementary assets
complete set of financial statements
compliance with International Accounting Standards
component of an entity
compound financial instrument
compound financial instruments
concentration of (credit etc) risk
Configuration of the cash flows
consequential amendment
consideration
consistency - alternative methods
consistency - capitalisation of borrowing costs
consistency - different cost formulas for inventories
consolidated and separate financial statements
consolidated balance sheet
consolidated financial statements
consolidated financial statements and accounting for investments in subsidiaries
Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other
Entities: Transition Guidance
consolidated group
consolidated statement of financial position
consolidation
consolidation adjustments
consolidation and equity method – potential voting rights and allocation of ownership
interests
consolidation—special purpose entities
construction contract
construction contracts
construction or upgrade services
constructive obligation
contingent asset
contingent consideration
contingent consideration arrangement
contingent liability
contingent share agreement
contingently issuable ordinary shares
contingently issuable shares
continuing involvement approach
continuing operations
contract
contract-based intangible assets
contracts that may be settled in (ordinary) shares or cash
contractual arrangement
contractual cash flows
contractual completion
contractual maturity analysis
contractual obligation
contractual right to receive the cash flows
contractual rights
contractual terms and conditions
contractual-legal criterion
contractually linked instruments
control (of an asset)
control (of an entity)
control of an investee
convenience translation
conversion factor
convertible preference share
corporate assets
cost approach
cost formula
cost of an acquisition
cost of an investment
cost of an investment in a subsidiary, jointly controlled entity or associate
cost of inventories of a service provider
cost of purchase
cost plus contract
Cost-based measurement
costs of disposal
costs of modifying existing software
counterparty
country of incorporation or residence
create or enlarge an accounting mismatch
credit default swap
credit derivative default product
credit enhancements
credit facilities
credit insurance contract
credit quality
credit spread
criteria for recognising
cumulative additional depreciation
cumulative fair value changes
cumulative interest accreted
cumulative preference dividends
cumulative translation differences
currency translation
current asset
current cost approach
current liabilities
current tax
curtailment
customer loyalty programmes
customer relationship intangible assets
database
date of acquisition
date of exchange
date of transition to IFRS
death benefit
debt for equity swaps
debt-to-adjusted capital ratio
debt-to-equity ratio
decision-making process
decision-making rights
decision-useful information
decommissioning obligations
decommissioning, restoration and environmental rehabilitation funds
deductible temporary difference
deferral method
deferred acquisition costs
deferred policy acquisition costs
deferred tax
deferred tax assets
deferred tax income
deferred tax liabilities
Deferred tax: recovery of underlying assets
deficit balance
defined benefit liability
defined benefit obligation
defined benefit obligation (present value of)
defined benefit plan
defined benefit plans
defined contribution plans
Definition of a Related Party and Government-controlled Entities
demand amount
demand deposits
demand feature
demonstrably committed
deposit account
deposit accounting
depreciable amount
depreciable assets
depreciated replacement cost approach
depreciation
depreciation expense
Depreciation methods
derecognise (a financial instrument)
derivative
derivative assets
derivative clearing agreements
derivative features
derivative financial instruments
derivative liabilities
designated and effective hedging instrument
designation as at fair value through profit or loss
determination of cost
determining whether an arrangement contains a lease
diluted earnings per share
dilutive potential ordinary shares
diminishing balance method
direct insurance contract
direct labour
direct method of reporting cash flows from operating activities
direct operating expenses
directly attributable
disaggregated information
disclosure and presentation
disclosure approach
disclosure of government assistance
disclosures in the financial statements of banks and similar financial institutions
Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)
disclosure—service concession arrangements
discontinued (operations)
discontinued operation
discontinuing operation
discount rate
discounted basis (on a)
discounted cash flow projections
discretionary participation feature
disposal consideration
disposal group
disposal plan
disposal transaction
distributions of non-cash assets to owners
domain name
downstream transactions
dual listed corporation
dual trigger contract
earlier application is encouraged
earnings
earnings - diluted
Earnings contingency
earnings per share
earnings per share - financial instruments and other contracts that may be settled in shares
economic characteristics and risks
economic decision-making needs of users
effect of assumed conversions
effective date
effective interest rate
effects of changes in foreign exchange rates
elements of cost of exploration and evaluation assets
eligible for capitalisation
elimination of unrealised profits and losses on transactions with associates
embedded derivative
embedded prepayment penalties
employee share ownership plan
employee share purchase plan
employee turnover rates
employees and others providing similar services
employer payroll taxes and insurance contributions
enactment
enforcement of covenants
enhanced disclosure
entities whose debt or equity securities are publicly traded
entity-specific value
environmental obligations
equal prominence
equalisation provisions
equity - costs of an equity transaction
equity accounting method - recognition of losses
equity balances
equity capital
equity compensation benefits(=Stock (=Share) compensation benefits)
equity compensation plans (=Share (=Stock) compensation plans)
equity instrument granted
equity-settled share-based payment transaction
estimated costs
estimated future cash flows
European share option
evaluating the substance of transactions involving the legal form of a lease
event-driven fair value measurements
events after the balance sheet date
events after the reporting period
events occurring after the balance sheet date
eventual recipients
evidence of impairment
exchange difference
exchange of assets
exchange rate
exchange transaction
executory contract
exercise date
existing liability
exit strategy
expected cash flow
expected value
experience account
experience adjustments
expiry date
explicit and unreserved statement of compliance
exploration and evaluation assets
exploration and evaluation expenditures
exploration for and evaluation of mineral resources
exposure draft
expropriation of major assets
extinguishing financial liabilities with equity instruments
extraordinary items
face (of financial statements or notes)
fair presentation
fair value
fair value gains and losses
fair value hedge
fair value less costs to sell
fair value measurement
fair value model
faithful representation
family trust
fellow subsidiary
fiduciary activities
fiduciary capacity
FIFO formula
finance lease
finance lease obligations
financial asset
financial asset or financial liability at fair value through profit or loss
financial asset or liability held for trading
financial assets acquired at a discount that reflects incurred credit losses
financial capital
financial conglomerate
financial guarantee
financial guarantee contract
financial institution
financial instruments
financial instruments puttable at fair value
financial instruments: disclosure and presentation
financial instruments: disclosures
financial Instruments: Presentation
financial instruments: recognition and measurement
financial liability
financial liability at fair value through profit or loss
financial performance
financial position
financial reporting
financial reporting in hyperinflationary economies
financial reporting of interests in joint ventures
financial review
financial risk
financial service fees
financial statements
financial year-to-date basis
financing activities
financing device
firm purchase commitment
firm sales contracts
first IFRS financial statements
first-time adopter
first-time adoption
first-time adoption of International Financial Reporting Standards
first-time application
first-time application of IASs as the primary basis of accounting
fixed asset
fixed coupon rate
fixed price contract
fixed production overheads
flat yield curve
floating rate
for consolidation purposes
forecast
forecast transaction
foreign currency derivative
foreign currency derivatives
foreign currency exchange prices
foreign currency transaction
foreign currency translation reserve (FCTR)
foreign exchange - capitalisation of losses resulting from severe currency devaluations
foreign exchange contract
foreign exchange differences
foreign exchange rates
foreign operation
forgivable loans
former subsidiary
forward contract
forward coupon rate
forward purchase contract
forward repurchase agreement
framework
framework agreement
framework for the preparation and presentation of financial statements
franchise fee
frozen credit spread method
full fair value
fully proportionate (pro rata) share of the cash flows
functional currency
fund manager
fundamental errors
funded amount
future cash flow
futures contract
GAAP
gain on disposal
gains
general purchasing power approach
general purpose financial statements
general recognition principle
geographical segments
governing board
governing charter
government assistance
government assistance—no specific relation to operating activities
government grants
government guarantee
Government Loans (Amendments to IFRS 1)
government-related entity
grant date
grantor
grants related to assets
grants related to income
gross investment in the lease
gross margin
group administration (employee benefit) plans
group and treasury share transactions
group cash-settled share-based payment transactions
group insurance contract
group of assets
group of biological assets
group of similar financial assets
grouping of assets
guarantee
guarantee amount
guarantee fund
guaranteed benefits
guaranteed element
guaranteed residual value
guarantor
harmonise
harvest
Hedge accounting
hedges of a net investment in a foreign operation
hedging relationship
held for resale
held for sale
held for trading
held-to-maturity investment
higher level parent entity
highest and best use
highly probable
hire-purchase contract
historical cost
historical loss experience
historical summaries
historical waste
holding company
host contract
hybrid contract
hyperinflation
hyperinflationary economies
IAS
IAS 19- The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their
Interaction
IASC
IASC Foundation Constitution
IASCF
identifiability
identifiable
identifiable asset
IFAC
IFRS 2- Group and Treasury Share Transactions
IFRS-compliant
illustrative example
immediately preceding period
impairment
impairment loss
impairment of assets
impairment test
Implementation Guidance
impracticability exemption
impracticable
imputed rate of interest
in-substance defeasance
inception of the lease
incidental income
incidental operations
income approach
income from a structured entity
income statement = statement of income
income statement liability method
income tax
income tax expense
income taxes
income taxes—changes in the tax status of an enterprise or its shareholders
income taxes—recovery of revalued non-depreciable assets
increasing rate preference shares
incremental borrowing rate of interest (lessee’s)
incremental costs
incremental share
indemnification assets
indication of an impairment
indicator [of impairment]
indirect method of reporting cash flows from operating activities
individual asset
individual financial statements
inflation
information reflecting the effects of changing prices
initial classification
initial direct costs
initial measurement
initial public offering
initial recognition
instrument-by-instrument approach
insurable interest
insurance agency commissions
insurance assets
insurance company
insurance contract
insurance Contracts
insurance enterprise
insurance investment funds
insurance liability
insurance obligations
insurance risk
insurance swaps
intangible asset
intangible assets
intangible assets—web site costs
integral foreign operation
interest cost (for an employee benefit plan)
interest in another entity
interest rate implicit in a lease
interest rate implicit in the lease
interest rate risk
interest rate strip
interest rate swap
interest-only strip receivable
interim financial report
interim financial reporting
interim financial reporting and impairment
interim financial statements
intermediate or ultimate parent entity
internal rate of return
internal risk transfer
internally generated
internally generated goodwill
international accounting standard
international accounting standards committee
international accounting standards committee foundation
international federation of accountants
international financial reporting interpretations committee
international financial reporting standard
International Financial Reporting Standards (IFRSs)
intraday credit facility
intragroup
intragroup payment arrangement
intragroup transaction
intrinsic value
inverse floating interest rate
investing activities
investment contract
investment grade
investment performance
investment retained
investment tax credits
investment-linked insurance funds
investment-related services
Investments in Associates
Investments in Associates and Joint Ventures
investor in a joint venture
involuntary liquidation
irrevocable commitments
issued capital
issued shares
item by item basis
joint arrangement
joint arrangements
joint asset
joint operation
joint operator
jointly controlled entities—non-monetary contributions by venturers
key management personnel
larger financial asset
last-in, first-out
lease
lease term
leaseback
leased assets
leasehold interest
leases
legal entity
legal merger
legal obligation
legal parent
legal release
legal rights
legal subsidiary
legally enforceable right
legislative requirement
lessee's incremental borrowing rate of interest
level of serviceability
leverage
leveraged written option
liabilities arising from participating in a specific market—waste electrical and electronic
equipment
liabilities assumed
liability
liability adequacy test
liability component
liability issue
licensing agreement
life-contingent annuity
life-of-mine assets
like transactions and events in similar circumstances
limited exemption from comparative IFRS 7 Disclosures for First-time Adopters
liquid assets
liquidity presentation
litigation risk
litigation settlements
loan
loan asset
loan commitment
loan sub-participation
loan-by-loan basis
loans and receivables
loans payable
loans payable in default
look through approach
loss per share
loss sharing arrangement
lower level parent
majority interest
managed on a contractual yield basis
management
management approach
management commentary
management intentions
Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9
(2009), IFRS 9 (2010) and IFRS 7)
margin
market approach
market condition
market participants
market price
market rate of interest
market risk
market value
market-corroborated inputs
marketable
marketing-related intangible assets
mask works
master netting arrangement
master-feeder structure
matching of costs with revenues
material
material adjustments
material errors
material omissions
materiality
matrix form of organisation
maturity
maturity value
measured at fair value through other comprehensive income
measurement
measurement bases
measurement date
measurement of change
measurement or recognition inconsistency
measuring interim income tax expense
members’ shares
members’ shares in co-operative entities and similar instruments
merchandise
method of accounting
mid-market price
mine waste materials (‘overburden’)
minerals and mineral products
minimum lease payments
mismatch
misstatement
mitigating device
mixed attribute approach
monetary asset
monetary items
monetary items (monetary assets; monetary financial assets and financial liabilities; monetary
financial instruments)
monitor compliance
mortality risk
most advantageous market
multi-employer (benefit) plans
multi-employer plans (for an employee benefit plan)
multiple arrangements
multiple embedded derivatives
mutual cooperative entity
mutual entity
mutual fund
mutual insurance company
national requirements
nature of expense method
negative goodwill
net assets
net assets available for benefits
net basis
net cash-settled option
net disposal proceeds
net exchange differences
net identifiable assets
net interest on the net defined benefit liability (asset)
net investment in a foreign operation
net investment in a lease
net monetary position
net profit or loss for the period, fundamental errors and changes in accounting policies
net realisable value
neutrality
newly acquired asset
next most senior parent
non-adjusting event after the reporting period
non-bank financial service firm
non-cancellable lease
non-cash assets
non-cash collateral
non-cash items
non-cash transactions
non-coterminous year-ends
non-current assets
non-current assets (or disposal groups) as held for distribution to owners
non-current assets held for sale and discontinued operations
non-current liabilities
non-depreciable assets
non-derivative
non-derivative contract
non-discretionary
non-discretionary employee profit-sharing plan
non-financial assets
non-financial collateral
non-investment entity parent
non-linearities
non-marketable securities
non-monetary asset
non-monetary government grants
non-owner changes in equity
non-performance risk
non-puttable ordinary shares
non-reciprocal distributions of assets
non-redeemable
non-refundable purchase taxes
normal capacity of production facilities
not-for-profit organizations
Notes (receivable-payable)(b) Notes receivable and payable
notional amount
obligating event
obligation
obligations for removal and restoration
observable (benchmark) interest rate
observable inputs
observable markets
observed (benchmark) interest rate
observed market price
obtaining or losing control
off balance sheet vehicles
offering memorandum
Offsetting Financial Assets and Financial Liabilites (Amendments to IAS 32)
one-step approach
one-way reclassification
onerous contract
ongoing access
opening balance
opening IFRS statement of financial position
operating activities
operating cycle
operating decisions
operating lease
operating leases—incentives
operating segments
operator
option contract
options, warrants and their equivalents
orderly transaction
ordinary activities
ordinary course of business
ordinary equity holders
ordinary share
original asset
original cost
originated loan approach
originated loans and receivables
origination costs
originator of the financial asset
outreach programme
outright sale
outsourcing arrangements
over-the-counter market
overheads
owner changes in equity
paid in capital
parent
parent-subsidiary relationship
partial disposal
partially-owned subsidiary
participants [in a pension plan]
participating equity instruments
party to a joint arrangement
pass-through arrangement
past business combination
past due
past event
past service cost
payables
pension liability
percentage of completion method
performance
performance conditions
period-certain annuity
perpetual debt instruments
phantom shares
physical capital
plan assets (of an employee benefit plan)
plan commitment date
plan to sell the controlling interest in a subsidiary
pledged as collateral
portfolio hedge of interest rate risk
portfolio transfer
post-acquisition retained earnings
post-employment benefit plans
post-tax profit or loss
post-vesting transfer restriction
potential ordinary share
potential voting rights
practical ability to sell the asset
pre-combination
predecessor stripping asset
preface to International Financial Reporting Interpretations Committee
preface to International Financial Reporting Standards
preference share
preparation and presentation of financial statements
preparers
prepayment risk
prepayments
Prepayments of a Minimum Funding Requirement
prepayments of future contributions
present obligation
present value
present value of a defined benefit obligation
presentation
presentation currency
presentation of financial statements
presentation of items of other comprehensive income
previous GAAP
price earnings ratios
primary basis of accounting
primary economic environment
primary financial instruments
primary objective
primary reporting format
principal
principal amount
principal market
principal-only strip
principles-based approach
private entity
privatisation
pro forma
pro rata basis
pro rata share of the net assets
probability recognition criterion
probable maximum loss
probable More likely than not.
product warranty obligations
production overheads
profit after tax
profit before tax
profit sharing
progress payment
property revaluation
property, plant and equipment
property, plant and equipment - Compensation for the Impairment or Loss of Items
property, plant and equipment - Major Inspection or Overhaul Costs
proportionate consolidation
proportionate interest
prospective application
provision A liability of uncertain timing or amount.
provisional value
provisions, contingent liabilities and contingent assets
prudential supervisors
public accountability
public securities markets
publish what you pay campaign
purchase consideration
purchase method
purchase price
purchased option hedging instrument
purchased options
puttable
puttable financial instruments and obligations arising on liquidation
puttable instrument
qualify for recognition
qualifying asset An asset that necessarily takes a substantial period of time to get ready for its
intended use or sale.
qualifying insurance policy
qualitative characteristics
quantitative disclosures
quantitative thresholds
quoted market price
rated and unrated credit exposures
ratio of ore to waste
reacquired rights
reacquisition provision
readily obtainable assets
realisable value
reasonable estimate
reasonably possible
reassessment
Reassessment of Embedded Derivatives
rebates
rebuttable presumption
receivables
reclassification adjustments
reclassification date
recognised financial instruments
recognition as an expense
recognition criteria
reconciliation
recourse loan
recoverability
recoverable
recoverable amount
redemption amount
refinancing
reformatted
refund or a reduction in future contributions
regular way purchase or sale
regulator
Rehabilitate-operate-transfer
reinsurance assets
reinsurance contract
related parties
related party disclosures
related party transaction
relevance
relevant activities
reliability
reliability exception
reliable
reliable measurement test
reload feature
reload option
remeasurement
remeasurements of the net defined benefit liability (asset)
removal of accounts provision
removal rights
renewal rights
reorganisations
repackaging
repairs and maintenance
repayment
replacement award
replacement cost of an asset
reportable segment
reporting currency - measurement and presentation of financial statements under IAS 21 and
IAS 29
reporting currency – translation from measurement currency to presentation currency
reporting date
reporting package
representational faithfulness
repurchase agreement
repurchase transactions
reputational risk
research
residual cost
residual interest
residual value
resolution of the IASB—Withdrawal of IAS 15 by the Board
restatement
restricted shares
retail method
retail store chain
retained earnings
retained profit
retirement benefit plans
retroactive classification
retrospective application
retrospective restatement
return on plan assets (of an employee benefit plan)
revaluation
revaluation reserve
revaluation surplus
revalued amount of an asset
revenue—barter transactions involving advertising services
reversal
reverse acquisition
reverse share split
revoke a designation
rewards associated with a leased asset
right of first refusal
rights to interests arising from decommissioning, restoration and environmental rehabilitation
funds
risk-free interest rate
risks and rewards
risks and rewards of ownership
risks associated with a leased asset
roll back
roll forward
royalty
sale
sale and leaseback transaction
SARs
secondary segment information
securitisation
segment assets
segment manager
self-constructed asset
self-insurance
sensitivity analysis
separability
separability criterion
separable assets
separate financial statements
separate liability
separate vehicle
separately identifiable
service concession arrangement
service date
service mark
servicing asset
servicing liabilities
servicing liability
set of financial statements
set-off, legal right of
settle on a net basis
settlement (of employee benefit obligations)
settlement date
settlement date accounting
settlement value
severally liable
Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters
shadow accounting
share
share appreciation rights
share buy-back arrangements
share call options
share capital
share capital - reacquired own equity instruments (treasury shares)
share consolidation
share option
share option plan
share premium
share split
share warrant
share-based payment
share-based payment arrangement
share-based payment awards
share-based payment transaction
shareholder
shareholders' equity
significant influence
significant restrictions
social security
social security contribution
special purpose entity
specific identification of costs
specifically identified cash flows
speculative grade
spot exchange rate
spot foreign exchange risk
spot rate
stand-alone basis
stand-alone derivative
stand-alone entity
stand-by credit facilities
standard cost method
standing interpretation committee
start-up costs
state (employee benefit) plan
state-controlled entities
stated or implied substantive terms
statement of cash flows = cash flow statement
statement of changes in equity
statement of compliance with IFRSs
statement of comprehensive income
statement of financial position
statement of income = income statement
statement(s) of profit or loss and other comprehensive income
stewardship of management
stock exchange listing
straight debt
straight-line method
stripping activity asset
Stripping Costs in the Production Phase of a Surface Mine
subsequent gain
subsidiary
substance over form
substantively enacted
superannuation scheme
supervisory non-management directors
supply agreement
surface mining operations
surplus in the plan
surrender values
surrogate measure
swap contract
swaption
symmetrical approach
syndication
tainting
take-or-pay contract
tangible asset
tangible fixed asset
targeted exemptions
tax
tax base
tax base of an asset or liability
tax benefit
tax effects
tax expense (tax income)
tax jurisdiction
tax liability
tax purposes
tax rate
taxable profit (tax loss)
taxable temporary difference
taxation
technical feasibility and commercial viability of extracting a mineral resource
temporary difference
termination benefits
tests goodwill for impairment
the effects of changes in foreign exchange rates
The Fair Value Option (Amendments to IAS 39)
the limit on a defined benefit asset, minimum funding requirements and their interaction
theoretical ex-rights value per share
three-category approach
time value of money
time-weighting factor
to 'manufacture' gains
to market individual units 'off plan'
total comprehensive income
total return swap
trade date
trade date accounting
trade receivable
trade secret
trading gains and losses
transaction
transaction costs (financial instruments)
transaction price
transfer
transfer of control
transfer of risks and rewards
transferee
transferor
transfers of Assets from Customers
transitional liability (defined benefit plans)
translation difference
translation method
translation of foreign currency
translation of the financial statements
translation to the presentation currency
transparency
transport costs
treasury shares
trust activities
two-class ordinary shares
two-step approach
ultimate controlling party
unallocated surplus
unamortised
uncertain event
uncollectability
unconditional prohibitions
unconditional right to refuse redemption
underground mining activities
underlying asset
underlying variable
understandability
underwriting year
undistributed earnings
undrawn loan commitment
unearned finance income
unearned premiums
unguaranteed residual value
Uniform accounting policies
unit of account
unit value
unit-linking feature
unobservable inputs
unrecognised financial instruments
unsecured commercial loans
upstream transactions
user [of financial statements]
users of financial statements
valid expectation
valuation
valuation method
valuation technique
value added statement
value in use
value-at-risk
variable interest entity (VIE)
variable production overheads
venture capital organisation
verifiability
warrant
warranty
warranty obligation
wash sale
waterfall structure
wear and tear
weather derivatives
weighted average
weighted average cost formula
weighted average number of ordinary shares outstanding during the period
whole of life infrastructure
wholly-owned subsidiary
willing parties
working capital
worst-case scenario
year-to-date
zero-cost interest rate collar
[amount] recoverable
‘cost of sales’ method
‘life-of-mine ratio’ calculation
‘originate and hold’ business model
‘public-to-private’ service concession arrangement