CHAPTER TEN

Index to Ifrs Book

IN ADDITION TO THE TABLE OF CONTENTS AND GLOSSARY, it is worthwhile knowing that there is an extensive 55-page index that accompanies the publication of IFRS. This is another helpful tool to locate a particular reference to a Standard. The introduction to this index is presented below:

The index to this volume is a comprehensive index. It references not only all International Financial Reporting Standards – IFRSs, IASs and Interpretations – but also all related documentation including Bases for Conclusions, implementation guidance and illustrative examples. In addition, it includes references to the IFRS Foundation Constitution, the IASB Conceptual Framework for Financial Reporting, the Preface to IFRSs, an IFRS Practice Statement and the Due Process Handbooks for the IASB and the IFRS Interpretations Committee.

References to IFRSs, IASs, Interpretations and supporting documentation are by document number and paragraph number. The index uses prefix notations to identify the document to which paragraphs and subparagraphs belong.

Table 10.1 provides the prefix notations.

Table 10.1 Prefix notations used in IFRS index.

However, the reader should be aware of the different purposes in the use of the glossary versus the index. An example is given next.

Glossary:

Acquisition date: The date on which the acquirer obtains control of the acquiree. Reference IFRS 3.

Index:

The reference in the index does not appear under ‘acquisition date' but under Business Combinations acquisition date, definition and determining, IF3.8–9, IF3.Appendix A, IF3.BC106–110.

This latter aspect of the example can be seen in the glimpse of the index provided below, which also shows an example of the det ail of entries.

As suggested, the coverage of topics in the index is extensive, and gives any reader, or researcher, the easy means by which to drill down into areas of particular interest.