International Accounting Standards Board (IASB):
chronology of, §16.A
due process, §16.7(d)
IFRIC, §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)
International Accounting Standards Committee
(IASC):
achievements of, §16.5
core standards, §16.5(b)
due process, §16.5(h)
Framework for Preparation and Presentation of
Financial Statements, §16.5(g)
IAS adoption around world, §16.5(d)
IAS development, §16.5(d)
implementation guidance, §16.5(j)
interpretations, §16.5(i)
IOSCO Agreement, §16.5(b)
pressure for global standards, §16.5(c)
principle-based IAS approach, §16.5(f)
chronology of, §16.A
formation of, §16.4
and globalization of financial markets,
§§14.5(d)(iii), 14.5(d)(iv)
restructuring, into IASB, §16.7
shortcomings of, §16.6
structure of, §16.5(a)
International Auditing Standards, §16.15
International cash management:
barriers to effectiveness in, §5.4(d)
effective deployment of funds, §5.4(c)
goals of, §5.4(a)
mechanics of, §5.4(b)
International diversification:
exchange risk effect on, §11.6
expectations of return from, §11.7
historical characteristics of international portfolios,
§11.8
historic returns from, §11.5
management models for, §11.9
market value of equities/debt worldwide, §11.2
return on foreign investments, §11.3
risk of foreign securities, §11.4
International Financial Reporting Interpretations
Committee (IFRIC), §16.7(g)
International Financial Reporting Standards (IFRSs),
§§16.16, 17.3(e)
International Fisher Effect (IFE), §6.3
International Forum on Accountancy Development
(IFAD), §16.13
annual IAS-national GAAP comparisons, §16.13(b)
endorsement of IASs, §16.13(a)
International Organization of Securities Commission
(IOSCO),§§14.5(d), 16.5(b)
International treasury management:
foreign exchange management
front-office/back-office division, §5.5(b)
performance measurement, §5.5(c)
position monitoring, §5.5(c)
risk management guidelines for, §5.5(a)
international cash management
barriers to effectiveness in, §5.4(d)
effective deployment of funds, §5.4(c)
goals of, §5.4(a)
mechanics of, §5.4(b)
three-step approach to, §5.3
treasury management basics, §5.2
Internet:
financial disclosure via, §13.10
for auto companies, §13.10(c)
regulatory initiatives, §13.10(a)
XBRL, §13.10(b)
investing via, §16.2(d)
and IT external information flows, §28.5(a)(iv)
Intracompany transfer pricing,§29.7(c)
Inventory:
costing, §4.4(a)(ii)
differences in accounting for, §12.6(c)
inflation and valuation, §20.5(i)
Investment(s):
legal forms of, §18.3(b)
in subsidiaries, consolidated financial statements
for, §18.5(c)(ii)
taxation of income from, §30.7(a)(i)
treasury management, §5.2(b)(iii)
in working capital, §9.3(b)(ii)
Investment management services, §2.3(a)(x)
Investment research, §2.3(a)(vi)
IOSCO,seeInternational Organization of Securities
Commission
IRB models, seeInternal ratings-based models
Ireland,§10.16
IT, seeInformation technology
Italy, §10.10
Japan:
business failure classification models in, §10.2
consolidated financial statements for subsidiaries,
§18.5(c)(v)
Japanese GAAP, §21.9(b)
securitization in, §21.9(b)
Jingoism,§29.15(c)
Korea,§10.17
Leases:
differences in accounting for, §12.6(d)
noncapitalization of, §4.4(c)(ii)
Legal liability (of auditors), §15.5(b)
Lending,§2.3(a)(i)
Liability, deferred taxes as, §4.4(b)(ii)
Licensing (auditors), §15.3(b)
Life-cycle business analysis, §29.13
Liquidity, financial disclosure and, §13.3
Loans, taxation of, §30.5(a)
Malaysia,§10.18
Management:
of audit relationships
establishing expectations, §31.2
qualifications of auditors, §31.3
terms of reference/deliverables, §31.4
hyperinflation and reporting framework for, §27.2
inflation, implications of, §20.5
for capital expenditure evaluations, §20.5(e)
for dividend policy, §20.5(j)
for financial projections, §20.5(b)INDEX• 9