Debt:
cost of, §9.2(d)(i)
defining, §9.2(d)(iii)
estimating market value of, §9.2(d)(v)
foreign currency debt, §6.7(c)
foreign exchange translation gains/losses,
§4.4(c)(i)
noncapitalization of financial leases, §4.4(c)(ii)
weights of components, §9.2(d)(ii)
worldwide, market value of, §11.2
Decision tree, §21.6(f)
Deferred taxes, §4.4(b)(ii)
Denmark,§23.3(a)(iii)
Depreciation,§4.4(a)(i)
Derivatives:
differences in accounting for, §12.6(l)
FAS 133: accounting for
change in fair value, §19.8
definition of derivative, §19.4
forecast error risk, §19.14
hedge documentation, §19.7
hedge types, §19.5
HET exceptions, §19.11
HET methodologies, §19.9
historical background, §19.2
measuring ineffectiveness, §19.10
minimizing ineffectiveness, §19.13
option hedging, §19.12
sample hedge documentation, §19.A
termination events, §19.6
for foreign exchange risk management, §7.4
for interest rate risk management, §7.4
Developed/developing countries, failure prediction
models for, §10.1(a)
Disclosure:
of accounting principles, §13.7
automobile company survey, §13.4
cash flow statements, §13.6
checklist for, §16.12
and cost of capital, §13.3
in emerging markets, §24.3(b)
of forward-looking information, §13.8
of industry/geographic segments, §13.6
and liquidity, §13.3
for nondomestic financial statement users, §13.7
periodic financial reports, §13.5
in relation to capital markets, §13.3
relevant to corporate governance, §13.9
for securitization transactions, §21.7
segmental
cost/benefit considerations for, §22.6
evolution of standards for, §22.2
future of reporting, §22.7
geographic, §§13.6, 22.3(d)
IAS 14R, §22.4
industry, §13.6
interim, §22.3(f)
major customers, §22.3(e)
operating, §§22.3(b), 22.3(c)
products and services, §22.3(d)
reporting standards for, §22.5
United States standards for, §§22.2, 22.3
voluntary, §22.7
in social and ethical reporting, §23.3(c)
via Internet, §13.10
Discount rates:
betas, §9.2(c)
fundamental betas, §9.2(c)(ii)
historical market betas, §9.2(c)(i)
and cost of equity/cost of capital, §9.2(d)
book value vs. market value debt ratios,
§9.2(d)(iv)
cost of debt, §9.2(d)(i)
defining debt, §9.2(d)(iii)
estimating cost of capital, §9.2(d)(vii)
gross vs. net debt, §9.2(d)(vi)
market values of equity/debt, §9.2(d)(v)
weights of debt/equity components, §9.2(d)(ii)
equity risk premiums, §9.2(b)
asset exposure to country risk premiums,
§9.2(b)(vii)
choosing approach to, §9.2(b)(vi)
competing views on, §9.2(b)(i)
country risk premium issue, §9.2(b)(iv)
historical approach, §9.2(b)(ii)
implied equity premiums, §9.2(b)(viii)
measuring country risk premium, §9.2(b)(v)
modified historical risk premium, §9.2(b)(iii)
estimation of, §9.2
risk-free rate, §9.2(a)
and cash flows, §9.2(a)(iii)
consistency principle, §9.2(a)(iii)
with no default-free entity, §9.2(a)(ii)
real vs. nominal, §9.2(a)(iv)
requirements for risk-free assets, §9.2(a)(i)
Diversification, international, seeInternational
diversification
Dividends, inflation and policy for, §20.5(j)
Divisions, tax accounting for, §29.7(c)
Division of Corporation Finance (SEC), §14.2(a)
Documentation:
hedge, §§19.7, 19.A
for transfer pricing, §§29.2(f), 29.20-29.22
Drivers, treasury, §5.2(e)
Due process:
IASB, §16.7(d)
IASC, §16.6(h)
Dynamic efficiency (of financial systems), §2.2(a)
Earnings,§9.3(a)
correcting for manipulation of, §9.3(a)(iii)
differences in accounting standards, §9.3(a)(ii)
misclassification of, §9.3(a)(ii)
warning signs in reports of, §9.3(a)(iv)
Economic exposure:
accounting exposure, §§6.4(b), 6.4(c)
contractual vs. noncontractual cash flows, §6.4(d)
currencies of denomination vs. determination,
§6.4(e)
and foreign exchange risk management, §6.3
identifying, §6.4
managing, §6.5
transaction exposure, §6.4(a)
Efficiency (of financial systems), §2.2(a)
Emerging markets:
business failure classification models for, §10.1(b)
corporate governance in
and accounting standard development, §24.3(c)
and Asian financial crisis, §24.1
Asian regimes, §24.34 • INDEX