and local conditions, §25.4(c)
and objectives of company, §25.5(a)
program/project requirements and, §25.5(c)
regional budget retention, §25.5(e)(iii)
status report for, §§25.6(b), 25.6(c)
timing of cash expenditures, §25.5(e)(ii)
Capital expenditures:
inflation and evaluations of, §20.5(e)
net, §9.3(b)(i)
Capital markets:
competing, development of, §14.4(a)
in EU, enforcement of, §17.5
and financial disclosure, §13.3
globalization of, §16.2
Caps, interest rate, §7.11
Cash expenditures, timing of, §25.5(e)(ii)
Cash flows:
after reinvestments, §9.3(b)
investment in working capital, §9.3(b)(ii)
net capital expenditures, §9.3(b)(i)
contractual vs. noncontractual, §6.4(d)
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)
updating, §9.3(a)(i)
warning signs in reports of, §9.3(a)(iv)
estimation of
earnings, §9.3(a)
reinvestment needs, §9.3(b)
future, sale of, §21.8(b)
parent cash flows, §§4.3(a), 4.3(b)
project cash flows, §§4.2(a), 4.2(b), 4.3(a)
and risk-free rate, §9.2(a)(iii)
securitization of, seeSecuritization
and unanticipated exchange rate changes, §6.5(a)
Cash flow statements, §13.6
Cash management, seeInternational cash
management
CDOs (collateralized debt obligations), §21.8(a)
Classical system (taxation), §30.2(b)
Collateralized debt obligations (CDOs), §21.8(a)
Community reporting, §23.3(c)(iii)
Comparability analysis (transfer pricing), §29.2(c)
Comparable profits method (CPM), §§29.2(d),
29.2(e), 29.15(b)
Competent authority process (transfer pricing),
§29.9(b)
Competitive issues:
in banking, §§1.3(b), 1.4(c)
competitive advantage, §2.4
Consistency principle, §9.2(a)(iii)
Consolidated financial statements:
comparison of methods, §18.4(e)
cost method, §18.4(d)
definitions related to, §18.2
equity method, §18.4(c)
for investments in subsidiaries
in Canada, §18.5(c)(ii)
definitions of control, §18.5(a)
in the European Union, §18.5(c)(iii)
exclusions from full consolidation, §18.5(d)
full consolidation, §18.5(b)
IASs for, §18.5(c)(vi)
in Japan, §18.5(c)(v)
required accounting for, §18.5(c)
subissues in, §18.5(e)
in the United Kingdom, §18.5(c)(iv)
in the United States, §18.5(c)(i)
and legal forms of investment, §18.3(b)
pro rata (proportionate) consolidation, §18.4(b)
transactions between investor/investee, §18.3(c)
Consolidation(s):
differences in accounting for, §12.6(i)
of SPEs, §21.6(i)
holding securitization assets, §21.6(d)
proposed accounting for, §21.6(j)
transfer pricing information document requests for,
§29.21
Contractual cash flows, §6.4(d)
Controls, budget, seeBudgeting and control systems
Core standards (IASC), §16.5(b)
Corporate exchange risk, seeForeign exchange risk
management
Corporate financial disclosure, seeDisclosure
Corporate governance:
disclosures of, §13.9
in emerging markets
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)
Costs:
of capital, §4.2(c)
and corporate financial disclosure, §13.3
in discount rate estimation, §9.2(d)
of debt, calculating, §9.2(d)(i)
of funds, securitization and, §21.2(b)
historical, inflation and, §20.1
operating, §§4.4(b), 27.4, 29.18(a)
project cash outflows, §4.2(a)
of sales, hyperinflation and reporting of, §27.4
Cost allocation (assets):
amortization of goodwill, §4.4(a)(iii)
fixed asset depreciation, §4.4(a)(i)
inventory costing, §4.4(a)(ii)
revaluation, §4.4(a)(iv)
Cost/benefit considerations (segmental disclosure),
§22.6
Cost method (consolidated financial statements),
§18.4(d)
Council of Ministers (EU), §17.2(b)
Country risk premiums, §9.2(b)(iv)
estimating asset exposure to, §9.2(b)(vii)
measuring, §9.2(b)(v)
CPM,seeComparable profits method
Cross-border transactions, §§14.4(b), 14.5(c)(iii)
capital raising, §§16.2(a), 16.2(b)
investing via Internet, §16.2(d)
securities markets, §16.2(c)
Currency:
foreign currency debt, §6.7(c)
tax issues with, §30.6
translation of, §§12.6(g), 30.6(c)
Currency futures, §6.7(b)
Currency of denomination, §6.4(e)
Currency of determination, §6.4(e)
Currency options, §6.7(d)
Customers, disclosure of major, §22.3(e)INDEX• 3