Financial Accounting for Decision Makers

519
integral method of measurement of interim profits 
417–18, 
519
inter-company assets and claims 380–1
inter-company trading 390
interest
capitalisation 256–8
charges, leased assets 255
compound 265
cover ratio 301–2, 
519
net profit before 
see
operating profits
interim dividends 149
interim financial disclosures 418–19
interim financial statements 416–20
interim profits 417–18
internal audits 464–5, 467, 
519
internal control 448
internal reporting 45
internally-generated intangible assets 246–50
International Accounting Standards (IASs) 164, 166, 
519
IAS 1 
Presentation of Financial Statements
174–5, 176, 177, 390
IAS 7 
Statement of Cash Flows
180, 206, 210, 
222, 225, 255
IAS 8 
Accounting Policies, Changes in 
Accounting Estimates and Errors
185–6
IAS 10 
Events After the Reporting Period
186–8
IAS 16 
Property, Plant and Equipment
254
IAS 23 
Borrowing Costs
256–8
IAS 27 
Consolidated and Separate Financial 
Statements
349
IAS 28 
Investments in Associates
391
IAS 34 
Interim Financial Reporting
418
IAS 37 
Provisions, Contingent Liabilities and 
Contingent Assets
239–46
IAS 38 
Intangible Assets
246–50
see also
International Financial Reporting 
Standards
International Accounting Standards Board (IASB) 
164–7
conceptual framework 171–2
financial reporting and 408
leases 255–6
International Financial Reporting Standards (IFRSs) 
164, 166–7, 
519
adoption 165–7
IFRS 3 
Business Combinations
349, 383–7
IFRS 8 
Operating Segments
409, 411, 412
IFRS 16 
Leases
253, 255–6
see also
International Accounting Standards
Internet 19
interpretation of financial statements 
see
financial 
ratios
inventories 47, 48
average turnover periods 284, 323, 
514
bookkeeping entries 497–501, 502–3
costing methods 98–104
inflation and 336
valuation 64–5
investment analysts 2, 3
investment ratios 270, 314–22
investments 41
activities, cash flow from 209–10
in associated companies 391–4
short-term 47
in subsidiary companies 359–80
IPOs (initial public offerings) 141
issued share capital 134,