Project cash flows:
inflows, §4.2(b)
outflows, §4.2(a)
parent cash flows vs., §4.3(a)
Proportionate consolidation, §18.4(b)
Pro rata (proportionate) consolidation, §18.4(b)
Proxy statements, §13.5(d)
Public offerings, SEC rules changes for, §14.5(b)(i)
Public sector, IASs for, §16.14
Purchase accounting, §18.6(b)
Purchasing Power Parity (PPP) theorem, §6.3
Push-down accounting, §18.5(e)(iii)
QBUs,seeQualified business units
QSPEs,seeQualifying Special-Purpose Entities
Qualified business units (QBUs), §§30.6(a),
30.6(d)
Qualifying Special-Purpose Entities (QSPEs):
activities of, §21.6(e)(ii)
assets held by, §21.6(e)(iii)
demonstrably distinct nature of, §21.6(e)(i)
selling of noncash assets held by, §21.6(e)(iv)
Real risk-free rate, §9.2(a)(iv)
Reciprocity:
auditing standards
Americas, §14.5(c)(ii)
European Community, §14.5(c)(i)
GATT/GATS, §14.5(c)(iii)
SEC reciprocal initiatives, §14.5(c)
cross-border tender and exchange offers,
§14.5(c)(iii)
multinational offerings disclosure/distribution,
§14.5(c)(i)
Regulation M, §14.5(c)(iv)
U.S–Canadian multijurisdictional disclosure
system, §14.5(c)(ii)
Regional budgets, retention of, §25.5(e)(iii)
Regulation.See alsoSecurities and Exchange
Commission
of banking, §1.4(b)
convergence of, §1.4(b)
and financial disclosure via Internet, §13.10(a)
of internal auditing profession, §32.5
market risk regulatory models, §§8.6, 8.7
Regulation M, §14.5(c)(iv)
Reinvestments, cash flows after, §9.3(b)
investment in working capital, §9.3(b)(ii)
net capital expenditures, §9.3(b)(i)
Reporting.See alsoDisclosure;specific topics
audit, §15.7
and differences in accounting principles, §12.6
of earnings, warning signs in, §9.3(a)(iv)
environmental
regulations for, §§23.3(a), 23.3(b)
Australia, §23.3(a)(ii)
Denmark, §23.3(a)(iii)
the Netherlands, §23.3(a)(iv)
Norway, §23.3(a)(v)
United States, §23.3(a)(i)
voluntary, §§23.3(c), 23.3(d)
ethics in
disclosures, §23.3(c)
guidelines for, §23.3(b)
regulations for, §23.3(a)
in hyperinflationary environments
cost of sales, §27.4
gross margins, §27.5
management framework for, §27.2
operating expenses, §27.4
sales revenue, §27.3
and inflation, §20.5(g)
periodic financial reports, §13.5
annual meeting announcements, §13.5(d)
annual reports, §13.5(b)
interim reports, §13.5(c)
proxy statements, §13.5(d)
types/frequency/content of, §13.5(a)
social
disclosures, §23.3(c)
guidelines for, §23.3(b)
regulations for, §23.3(a)
standards for, seeReporting standards
sustainability, §23.4
triple bottom line, §23.4
Reporting standards:
Accountants International Study Group, §16.3
certification in IAS/IFRS, §16.16
disclosure checklist, §16.12
and globalization of capital markets, §16.2
and IASB
activity of, §16.10
chronology of, §16.A
due process, §16.7(d)
International Financial Reporting Interpretations
Committee, §16.7(g)
key responsibilities of, §16.7(b)
member qualifications, §16.7(e)
objectives of, §16.7(c)
restructuring of IASC into, §16.7
Standards Advisory Council, §16.7(f)
and IASC
achievements of, §16.5
chronology of, §16.A
formation of, §16.4
restructuring, into IASB, §16.7
shortcomings of, §16.6
International Accounting Standards
Australia as user of, §16.8(b)
benefits of, §16.9
and convergence of IAS and U.S. GAAP,
§16.8(e)
Europe as user of, §16.8(a)
model IAS statements, §16.12
for public sector, §16.14
Russia as user of, §16.8(c)
trends in, §16.11
United States as user of, §16.8(d)
International Auditing Standards, §16.15
International Financial Reporting Standards,
§16.16
International Forum on Accountancy Development,
§16.13
annual IAS-national GAAP comparisons,
§16.13(b)
endorsement of IASs, §16.13(a)
Research, investment, §2.3(a)(vi)
Research and development expenditures, §12.6(a)
Reserves, charges of expenses to, §4.4(b)(i)
Retail exposures, §3.BINDEX• 11