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IFRS Accounting Policies Word Associations
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| A | B |
| first-time | application |
| accounting | policies |
| benchmark | treatment |
| historical | cost |
| fair | value |
| carrying | value |
| book | value |
| carrying | amount |
| comparative | amount |
| consolidation | principles |
| proportionate | consolidation |
| parent | company |
| associated | company |
| equity | method |
| acquired | company |
| purchase | method |
| acquisition | date |
| minority | interest |
| joint | venture |
| intragroup | transaction |
| reporting | currency |
| foreign | currency |
| local | currency |
| exchange | rate |
| exchange | difference |
| translation | difference |
| hedge | instrument |
| hedge | accounting |
| closing | rate |
| accumulated | depreciation |
| straight-line | basis |
| straight-line | depreciation |
| recoverable | amount |
| to write | down |
| present | value |
| discount | rate |
| amortised | cost |
| interest-bearing | securities |
| cash | accounting |
| bank | overdraft |
| trade | receivables |
| accounts | receivable |
| proceeds | received |
| preferred | shares |
| pension | plan |
| share | capital |
| share | premium |
| current | tax |
| deferred | tax |
| tax | rate |
| liability | method |
| temporary | difference |
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