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INDEX A B Accounting policies (general comments) A 20.1 Accounts receivable B 405.1 Accounts payable B 505.1 Advances from a related party without repayment term (written waiver obtained) B 540.3 Allocation of expenses (accounting policies) B 145.1 Allocation of expenses by program B 973.2 Approval of financial statements A 12.2 Assumptions – financial forecasts B 820.1 to .2 Assumptions – financial projections B 821.1 Automobile dealers (inter-service charges) B 917.1 Balance sheet (general comments) A 12.1 to .3 Bank loan B 502.1 Bed linens and dishes – inventories B 938.1 Business acquisitions B 109.1 to .2 Business combinations B 109.1 to .3 Rév. 07-2014 (i) INDEX (continued) C Capital dividend account B 580.1 Capital leases (property, plant and equipment) B 430.4 Capital stock of a cooperative B 914.1 to .2 Capitalized interests B 430.2 Cash and cash equivalents B 608.1 and .2 Cash and cash equivalents adjustments A 13.1 Cash flow statement (general comments) A 13.1 Change in the method of determining cost of inventory B 104.1 Change of name or change in year-end date B 102.1 Change in accounting policies B 104.1 Client base acquired (intangible assets) B 460.1 Combined financial statements (governing statute and nature of business) B 801.1 Commitments B 707.1 to .3 Comparative figures B 780.1 Composition of cash and cash equivalents B 608.1 Conciliation of cash and cash equivalents B 608.2 Conditional grant (contingency) B 704.1 Consolidation B 133.1 Consolidation/Non-consolidation B 133.1 Contingencies B 704.1 to .3 Contracts in progress B 136.1 Contributed surplus (use of) B 320.1 Contributions and revenues of an NFPO (recognition) B 136.3 Contributed services B 973.1 Contributed materials B 973.1 Controlled not-for-profit organization B 973.4 to .5 Cooperative (capital stock) B 914.1 to .2 Correction of error (prior year adjustment) B 305.1 Cost allocation (accounting policies) B 145.1 Cost allocation by program (NFPO) B 973.2 Credit risk B 740.1 Creditors’ arrangement (see Financial restructuring) B 112.1 Currency risk B 740.2 Rév. 07-2014 (ii) INDEX (continued) D Debt on property of a real estate developer B 540.10 Deductible temporary differences not accounted for B 720.1 to .2 Deferred capital losses B 720.2 and B 730.2 Deferred contributions B 973.3 Deferred contributions relating to tangible capital assets B 973.4 Deferred grant (less the cost of property, plant and equipment) B 430.1 Deferred grants B 550.1 Deferred financing expenses B 460.3 and B 540.7 Deferred lease inducements B 460.2 Deferred rent expenses B 460.3 Deferred revenues and grants B 550.1 Deficiency of revenues over expenses of net assets invested in tangible capital assets (NFPO) B 973.3 Deficit (balance sheet) A 12.3 Deficit arising from related party transactions not conducted in the normal course of business A 11.3 Deficit reduction B 320.1 Defined benefit pension plans B 560.1 to .2 Derivative financial instruments (accounting policies) B 139.2 Derivative financial instruments B 740.3 Development expenses B 460.3 Development expenses capitalized B 460.3 Discontinued operations B 212.1 Dividend in arrears B 580.1 Dividends (restriction) B 580.1 Divorce (contingency) B 704.2 Donations (pledge) B 973.2 Rév. 07-2014 (iii) INDEX (continued) E F Statement of income and retained earnings on the same page A 10.1 and 11.4 Economic dependence (governing statute and nature of business) B 101.2 Employee future benefit B 560.1 to .4 Endowment contributions B 973.3 Environment (contingency) B 704.3 Equity method B 420.1 and .2 Exaggerated claim (contingency) B 704.2 Excess of appraised value of property, plant and equipment over their book value (property, plant and equipment) B 430.5 Exclusive distribution contract (commitment) B 707.1 Exceptional items (presented in a note) B 218.1 Financial forecasts B 820.1 to .2 Financial instruments (accounting policies) B 139.1 to .2 Financial instruments B 740.1 to .3 Financial period or fiscal year (general comments) A 02.1 Financial period or fiscal year A 02.1 Financial projections B 821.1 Financial reporting framework B 130.1 Financial restructuring B 112.1 Financial income (net investments in a sales-type lease) B 426.1 Fixed assets (property, plant and equipment) B 430.1 to .6 Foreign currency translation B 140.1 Foreign exchange forward contract B 740.3 Foreign exchange risk B 740.2 Forest industry (revenue recognition) B 136.4 Fund accounting (accounting policies) B 973.2 Funds embezzlement (contingency) B 704.2 Future income taxes (debits relating to prior years' temporary differences) A 10.3 Rév. 07-2014 (iv) INDEX (continued) G H I J Going concern principle B 106.1 Goodwill (investment at equity method) B 420.1 Goodwill (intangible assets) B 460.1 Governing statute and nature of the business B 101.1 to .2 Government remittances B 505.1 Guarantor – discounted notes B 704.1 Hotel industry (property, plant and equipment, inventory for operations) B 938.1 Impaired accounts receivable B 405.1 Impairment of long-lived assets B 465.1 Income statement (general comments) A 10.1 to .4 Income tax assessment (contingency) B 704.1 Income taxes (reconciliation of the income tax expense) B 209.1 Income taxes (income statement) A 10.2 to.3 Income taxes (accounting policies) B 150.1 Intangible assets B 460.1 to .3 Interest rate risk B 740.1 Interest rate swap B 740.3 Internal restrictions B 973.2 Inter-service charges (automobile dealership) B 917.1 Inventories (change in accounting policies) B 104.1 Inventories B 410.1 to .2 Investment income (revenue recognition) B 136.2 Investments B 420.1 to .3 Investments at cost B 420.3 Investments at equity method B 420.1 and .2 Investments at fair value B 420.1 and .2 Investments in a company subject to significant influence B 420.1 and .2 Investments in a subsidiary B 420.2 and .3 Investments in tangible capital assets (NFPO) B 973.3 Investments portfolio B 420.1 Joint ownership of assets B 430.6 Rév. 07-2014 (v) INDEX (continued) L M N O Land held for improvement B 918.1 Lawsuit (contingency) B 704.1 and .3 Lawsuit with insurance protection B 704.2 Lease (commitment) B 707.1 and .2 Liquidity risk B 740.1 Litigation (contingency) B 704.1 Long-term debt B 540.1 to .10 Long-term debt renewable within one year B 540.1 and .2 Long-term debt (several debts of the same type) B 540.3 Long-term debt (disclosure of the renewal and the maturity dates) B 540.9 Long-term debt in foreign currencies B 540.8 Long-term debt with the same conditions as the bank loan B 540.9 Long-term debt without interest B 540.8 Losses carry forwards – future income taxes method B 720.1 to .2 Losses carry forwards – taxes payable method B 730.1 to .2 Measurement of financial instruments B 139.1 to .2 Merger of a parent company with its subsidiary B 109.3 Method of determining cost of inventories B 410.1 to .2 Milk quotas (intangible assets) B 460.1 Mortgage loans (investments) B 420.3 Multiemployer pension plans B 560.4 Nature of business B 101.1 to .2 Net change in non-cash working capital items B 608.2 Net investments in a sales-type lease B 426.1 Not-for-profit organizations B 973.1 to .5 Notes to the financial statements (general comments) A 14.1 Obligations under capital leases B 535.1 to .2 Other price risk (financial instruments) B 740.2 Outstanding payments B 540.7 Rév. 07-2014 (vi) INDEX (continued) P R Partnership B 922.1 Pension plan – defined benefit plans B 560.1 to .2 Pledges (donations) B 973.2 Post-balance sheet events B 760.1 Post-employment benefit plans B 560.3 to .4 Presentation of non-consolidated financial statements B 133.1 Prior years adjustments (statement of retained earnings) A 11.2 Prior year adjustments A 11.2 and B 305.1 Private pension plan B 560.1 to .2 Property, plant and equipment (hotel industry) B 938.1 Property, plant and equipment B 430.1 to .6 Purchase of property, plant and equipment (commitment) B 707.1 Purpose of the organization B 101.1 Real estate (inventories) B 410.2 Real estate developers (cost of land) B 918.1 Real estate development (recognition) B 136.2 and .4 Reduction of income taxes attributable to a loss carry forward A 10.3 Refundable dividend tax B 309.1 Related party transactions B 710.1 to .3 Rental income (recognition) B 136.1 and .4 Rental properties B 430.2 Restriction concerning the payment of dividends B 580.1 Restrictive clauses disclosure B 502.1 and B 540.4 and .6 Restrictive clause not complied with (bank loan) B 502.1 Restrictive clauses not complied with (long-term debt) B 540.4 to .6 Restrictive clauses not complied with after year-end B 760.1 Retained earnings B 580.1 Revaluation of property, plant and equipment B 430.5 Revenue recognition B 136.1 to .4 and B 973.1 Royalties (revenue recognition) B 136.2 Royalties (commitments) B 707.3 Rév. 07-2014 (vii) INDEX (continued) S T U W Sale of stock options (revenue recognition) B 136.1 Sale of goods, land and services (revenue recognition) B 136.2 Sales-type lease B 426.1 Share capital B 575.1 to .4 Share capital of a cooperative B 914.1 to .2 Share capital transaction B 575.3 Share issuance B 575.3 Share of income of an entity subject to significant influence (income statement) A 10.4 Share redemption B 575.3 Shares redeemable at the holder’s option B 575.1 and .2 Significantly influenced not-for-profit organization B 973.4 Software (intangible assets) B 460.2 Sponsorships and fund-raising activities (revenue recognition) B 973.1 Statement of retained earnings (general comments) A 11.1 to .4 Statement of income A 10.1 to .4 Stock-based compensation B 575.4 Stock options (disclosure) B 575.4 Subordinated debt B 540.3 Subscribed capital B 575.2 Subsequent events B 760.1 Subsidies (revenue recognition) B 973.1 Summary of significant accounting policies (general comments) A 20.1 Surety (contingency) B 704.1 to .2 Tax credits not accounted for – future income taxes method B 720.2 Tax credits not accounted for – income taxes payable method B 730.1 and .2 Trademarks (intangible assets) B 460.2 Transaction on share capital B 575.3 Unamortized assets B 430.3 Unincorporated enterprises B 922.1 Use of estimates B 190.1 Use of the contributed surplus B 320.1 Work in progress B 136.1 and .4 Rév. 07-2014 (viii) SUPPLEMENT TO INDEX (continued) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (presentation order) Financial reporting framework B 130.1 Consolidation B 133.1 Presentation of non-consolidated financial statements B 133.1 Presentation of financial statements (unincorporated enterprises) B 922.1 Use of estimates B 190.1 Foreign currency translation B 140.1 Financial instruments B 139.1 to .2 Fund accounting B 973.2 Contributions and revenues of NFPO B 973.1 Revenue recognition B 136.1 to .4 Revenue recognition (many sources) B 973.1 Income taxes (taxable method or future income taxes method) B 150.1 Inter-service charges (automobile dealership) B 917.1 Cost allocation B 145.1 Rental income B 136.1 and .4 Financial income B 426.1 Inventories B 410.1 to .2 Inventories for operation (hotel industry) B 938.1 Investment at cost B 420.3 Investment at equity method B 420.1 and .2 Controlled not-for-profit organization B 973.4 and .5 Deferred grant (less the cost of property, plant and equipment) B 430.1 Deferred grants B 550.1 Jointly owned equipment B 430.6 Rév. 07-2014 (ix) SUPPLEMENT TO INDEX (continued) Real estate B 410.2 Costs capitalized to hotel properties B 938.1 Property, plant and equipment B 430.1 to .6 Unamortized assets B 430.3 Revaluation of property, plant and equipment B 430.5 Property, plant and equipment (hotel industry) B 938.1 Client base acquired B 460.1 Milk quotas B 460.1 Goodwill B 460.1 Trademarks B 460.2 Software B 460.2 Deferred lease inducements B 460.2 Development costs B 460.3 Deferred rent expenses B 460.3 Deferred financing expenses B 460.3 Impairment of long-lived assets B 465.1 Defined benefit pension plans B 560.1 and .2 Post-employment benefit plans B 560.3 and .4 Multiemployer pension plans B 560.4 Stock-based compensation B 575.4 Cash and cash equivalents B 608.1 Rév. 07-2014 (x)