1Accountants International Study Group (AISG), §16.3
Accounting exposure,§§6.4(b), 6.4(c)
Accounting principles:
changes in, §4.4(d)(i)
differences in
consolidation, §12.6(i)
derivatives, §12.6(l)
fixed assets, §12.6(b)
foreign currency translation, §12.6(g)
goodwill accounting, §12.6(h)
impairment, §12.6(j)
income tax accounting, §12.6(f)
inventory, §12.6(c)
leases, §12.6(d)
mergers and acquisitions accounting, §12.6(h)
pensions, §12.6(e)
research and development expenditures,
§12.6(a)
special purpose vehicles, §12.6(k)
transfer of financial assets, §12.6(k)
disclosure of, §13.7
and globalization, §12.2
harmonization of, §§12.7, 12.8
influences on, §12.5
international diversity in, §§12.3, 12.4
internationally accepted, §12.9
Accounting standards:
earnings and differences in, §9.3(a)(ii)
in emerging markets, §24.3(c)
international,seeInternational Accounting
Standards
Adaptive aspirations:
analyses of, §26.4
data for, §26.4(a)
empirical confirmation of process, §26.4(b)
through balance sheet, §26.4(c)
aspiration levels, §26.2
field study of, §26.3
Advanced IRB Approach, §3.4(b)
Advance pricing agreements (APAs), §§29.5, 29.9
Advisory services, §2.3(a)(viii)
Affiliates, profit plan for, §25.7(b)(iii)
AISG,seeAccountants International Study Group
Amortization of goodwill,§4.4(a)(iii)
Annual meeting announcements, §13.5(d)
Annual reports, §13.5(b)
APAs, seeAdvance pricing agreements
Argentina,§10.13
Asia, corporate governance in:
and accounting standard development, §24.3(c)
and Asian financial crisis, §24.1
effectiveness factors for, §24.4
incentives for lack of, §24.2
recent developments in, §24.3(b)
Aspirations, adaptive,seeAdaptive aspirations
Assets:
cost allocation for, §4.4(a)
fixed, §12.6(b)
intangible, §§29.12, 30.5(a)(iv)
risk-free, §9.2(a)(i)
tangible, §30.5(a)(iii)
transfer of, §12.6(k)
Attest function (auditing), §15.4
audit objective/purpose, §15.4(c)
election of auditor, §15.4(b)
organizations audited, §15.4(a)
source of standards for, §15.4(d)
Audits:
in European Union, §17.4
internal
COSO process for, §32.10
evaluation of, §32.8
future of, §32.11
history of, §32.3
international, §32.2
national, §32.2
regulation of, §32.5
reports of, §15.7
standards for, seeAuditing standards
transfer pricing, §29.6
Auditing standards:
attest function, §15.4
and audit reports, §15.7
enforcement of, §15.5(a)
ethical, §15.5(a)
fraud detection, §15.5(b)
harmonization of, §15.2
importance of, §15.2
and independence of countries, §15.6
International Auditing Standards, §16.15
legal liability, §15.5(b)
Auditors,§15.3
assessing qualifications of, §31.3
for attest function, §15.4(b)
company’s expectations of, §31.2
communications, §31.2(b)
consistency of service, §31.2(c)
scope of services, §31.2(a)
establishing deliverables from, §31.4
independence of, §15.6
internal
and directors/audit committees, §32.6
qualifications for, §32.7
legal liability of, §15.5(b)
licensing of, §15.3(b)
and reciprocity (in EC and Americas), §15.3(c)
source of authority for, §15.3(a)
title of, §15.3(a)
training of, §15.3(b)
Australia,§§10.11, 16.8(b), 23.3(a)(ii)INDEX