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(Click for frequent words.) 56 Chartered Accountants CICA 54 CICA Handbook Section 54 Handbook Section 53 CICA Section 53 CICA Handbook 51 CICA Handbook Sections 51 CICA Handbook section 51 Hedging Relationships 50 Accounting Guideline AcG 50 Accounting Guideline 50 Handbook Sections 50 Capital Disclosures 49 IFRSs 49 Chartered Accountants CICA Handbook 49 CICA Accounting Guideline 49 Asset Retirement Obligations 49 AcG 49 CICA issued 48 AcSB 48 Hedging Relationships AcG 48 CICA handbook 47 Financial Instruments Disclosures 47 Accounting Policies 47 Exposure Draft 47 IASB 47 CICMA 46 Board AcSB 46 Chartered Accountants Handbook 45 IFAC 45 ASC X# 44 BAFT 44 Business Combinations 44 IAASB 44 Position EITF #-#-# 44 CPAB 44 adopting IFRS 44 IFRS 44 Auditing Practices Board 44 FSP FAS #-# 44 CLHIA 43 Accounting Standards Board 43 adopted Accounting Guideline 43 SYSC 43 FSP EITF #-#-# [001] 43 RTAs FTAs 43 ACORD 43 HKAS 43 Chartered Accountants 43 INTOSAI 42 Captive Insurance Companies 42 Financial Institutions AAOIFI 42 applied prospectively 42 Position SOP #-# 42 adopted CICA Handbook 42 Counterparty Criteria 42 SFAS No.# 42 COP MOP 42 IAS IFRS 42 IAS# [002] 41 Comprehensive Income 41 Ministerial Declaration 41 Accounting Standards 41 NAIC 41 BCDR AAA 41 AFEP MEDEF 41 SFAS# R 41 Fair Value Measurements 41 ICFM 41 CHANGES IN ACCOUNTING POLICIES 41 FRSSE 41 IVSC 41 AAOIFI 41 Financial Instruments 41 No. #R 41 condensed consolidated interim 41 FSP APB #-# 41 Life Insurers ACLI 41 CICA Accounting Standards 41 ASC Topic #-# 41 EFRAG 41 Petroleum CIM 41 Customer Loyalty Programmes 41 ACCA 41 INIF 41 IFRS2 41 Securities Administrators CSA 41 HFWG 40 Wider Trintech Group 40 GNAIE 40 AASB 40 Based Compensation 40 Kevin Dancey 40 Insurance Supervisors IAIS 40 Auditing Organisation 40 IFRIC 40 GAID 40 Standardized Distributable Cash 40 ASC Topic 40 Expert Advisory Panel 40 IRFS 40 Outcome Document 40 NAASP 40 IFSB 40 FASB Emerging 40 Accounting Standards IAS 40 CIECA 40 OSCRE 40 SFAS# 40 IASB FASB 40 SORP 40 FSP EITF #-#-# [002] 40 Chartered Accountants Accounting Guideline 40 SSAP 40 FIN #R Consolidation 40 QFC Regulatory Authority 40 accounting pronouncements 40 AIFRS 40 Task Force EITF 40 applied retrospectively 40 EAEC 40 EMEA Subsidiaries 40 GRI Guidelines 40 ADMM + 40 CAREC 40 Incoterms ® 40 A.M. Best 40 Accounting Standards Board AcSB 39 Intangible Assets 39 MCEV 39 FSP #-# 39 IPSAS 39 DAC offsets 39 AIRMIC 39 Accountants SAFA 39 Continuous Disclosure Policy 39 CFATF 39 IPFA 39 Priority Sectors 39 FAS# R 39 SPECA 39 ADMM Plus 39 #R Share Based 39 Summit EAS 39 EurAsEC Interstate Council 39 CRD3 39 IPEEC 39 ACMECS 39 Biketawa Declaration 39 CSTO 39 AcSB confirmed 39 Continuous Disclosure 39 Codification 39 Sanya Declaration 39 Generally Accepted 39 Recent Accounting Pronouncements 39 Och Ziff Operating 39 Actuarial Profession 39 APEC 39 GIABA 39 Money Laundering Regulations 39 Busan Roadmap 39 G-#/China 39 FAS #-# 39 ICAB 39 Certified Chartered Accountants 39 Makkah Declaration 39 AELM 39 Corporate Governance Statement 39 News Agencies OANA 39 ECOFIN Council 39 Solvency II Directive 39 CIM Mineral Exploration 38 MMOG LE 38 CGAAP 38 SFAS No.#R 38 standardized distributable cash 38 Saarc Summit 38 COMCEC 38 SFAS#R 38 JORC code 38 FSCO 38 retroactive restatement 38 policyholder dividends 38 Specification PAS 38 Petroleum Producers CAPP 38 ASX Corporate Governance 38 ASC Subtopic #-# 38 PIDX 38 IPCRe 38 Cedaw 38 #R Share 38 financialstatements 38 BRICS Leaders 38 EUROCHAMBRES 38 Broadcasting Development AIBD 38 interregional cooperation 38 RosettaNet 38 Plenary Meeting 38 IOSCO Code 38 Termination Benefits 38 NACD Directorship 38 CP#/# 38 ASC X9 38 DDEX 38 -triseries 38 TeleManagement Forum TMF 38 Accountants IFAC 38 adopted FASB Statement 38 IOSCO 38 Contributed Surplus 38 Stripping Costs Incurred 38 EITI 38 FASB #R 38 Conditional Asset 38 -Cedomir Jovanovic 38 Transparency Obligations Directive 37 AarhusKarlshamn AB 37 BSIA 37 Ambac Assurance Corporation 37 AML CTF 37 Groups Directive IGD 37 OSFI 37 adopted SFAS #R 37 Accounting Pronouncements 37 GUUAM 37 multistakeholder 37 ISITC 37 IFRS IAS 37 ASEM 37 ASC #-# 37 EIOPA 37 Concession Arrangements 37 Eurasec 37 Amending Directive 37 Committee ASC X# 37 Chartered Accountants CICA Accounting 37 Shari'a principles 37 Ministerial Meetings 37 applies prospectively 37 Solvency II 37 Corporate Governance Principles 37 QFMA 37 CPSS IOSCO 37 ISO IEC Guide 37 EITF Topic D 37 Awarding Bodies 37 Gleneagles Dialogue 37 Interdiction Principles 37 FASB Interpretation 37 COSO framework 37 ASC# 37 General Accepted Accounting 37 CSTD 37 APIP 37 RiskProNet 37 Pöyry PLC 37 COFCOR 37 FASB ASC #-# 37 Electronic Transactions 37 Vadim Gustov 37 Fareport Capital Inc. 37 LOMA 37 ACORD standards 37 Structured Finance Transactions 37 accompanying unaudited consolidated 37 Embedded Value 37 SIGNIFICANT ACCOUNTING POLICIES 37 Aberdeen SCOTS 37 No. #R Share 37 Reporting Standards IFRS 37 Auditing Standards 37 No. AUG AIR 37 Foreign Currency Translation 37 IAS 37 NESDA 37 RenaissanceRe 37 Reporting Standards 37 Dubai ChamberDubai Chamber 37 CIAB 37 Financial Reporting Interpretations 37 IASC Foundation 37 Foreign Ministers 37 Hedge Accounting 37 HROA 37 condensed consolidated 37 Draft Outcome Document 37 MFFO 37 BIMST EC 37 Validation Scheme CCEVS 37 IBSA Dialogue Forum 37 Statutory Audit 37 ILPA 37 Basel Accord 37 Board FASB promulgates 36 FAS# [001] 36 Professional Accountants 36 Recommended Practice 36 IAAO 36 SIFT Rules 36 CLRG 36 ASC #-#-# 36 APB Opinion No. 36 ICMAP 36 Michael Crooch 36 USGAAP 36 CLMV 36 NCOIL 36 EFRP 36 LAWASIA 36 ICFR 36 IADI 36 ACCOUNTING STANDARDS 36 IAIS 36 AIMA 36 relation thereto 36 Board IASB 36 Condensed consolidated 36 Airmic 36 Incoterms 36 WAIPA 36 FOCAC 36 FATF 36 FRSB 36 CMIM 36 unaudited consolidated balance sheets 36 BS #-#:# 36 Appendix 4E 36 MFDA 36 ATAF 36 actuarial profession 36 EITF #-#-# 36 Non Aligned Movement 36 SFAS 36 OTTI 36 BSEC 36 SEECP 36 IFRS IASB 36 BOAO Forum 36 Than Temporary Impairments 36 Carbon Sequestration Leadership 36 FCAG 36 OFRs 36 ASRB 36 Cooperation Dialogue ACD 36 SFAS #R Share 36 NPREIT 36 NFPA codes 36 Millennium Declaration 36 STOCK BASED COMPENSATION 36 inter sessional 36 GHTF 36 FASB Statement 36 AML CFT 36 Lamfalussy 36 Nations ASEAN 36 APEC Secretariat 36 CICPA 36 7th ASEM 36 Fortsum Business Solutions 36 GBP'# GBP'# 36 Embedded Derivatives 36 LONMARK International 36 FASB IASB 36 Organization SCO 36 Samadzade 36 GASB 36 GAAPs 36 Generally Accepted Principles 36 IORP directive 36 NAIC Model 36 IFRS IFRS 36 GHG Protocol 36 EVLI 36 Position APB #-# 36 TAPA 36 Actuarial Society 36 ASHRM 36 unaudited interim 36 Standards GIPS 36 Adjusted Operating Expenses 36 Paris EUROPLACE 36 Monterrey Consensus 36 FASB ASC Topic 36 FASB 36 UCTA 36 Financial Reporting Standards 36 EMEAP 36 CGPCS 36 ICASL 36 Casualty Actuarial Society 36 AEEMA 36 MMSEA 36 interim unaudited consolidated 36 NGER Act 36 SCLG 36 Chemical Distributors NACD 36 ICWAI 36 Parliamentary Forum APPF 36 interim condensed consolidated 36 Auditing ISAs 36 NZICA 35 EFQM 35 GRULAC 35 EurAsEc 35 Audited Annual 35 Condensed Consolidated Interim 35 QFCQFC 35 Board IFSB 35 CICTE 35 -experimentations 35 Rule #h 35 LXI Standard 35 Core Principles 35 Ecosoc 35 IFRS changeover 35 HKICPA 35 Visa indemnification 35 APEC Ministerial Meeting 35 Kereco 35 FpML 35 Board GASB 35 IEEE Standards 35 SCCE 35 Vicwest 35 Administrative Procedure 35 Economic Cooperation APEC 35 OICCI 35 Public Contracts Regulations 35 JETCO 35 Statement #R Share 35 prudential 35 nonGAAP 35 AS NZS #:# 35 BBBF 35 Transparency Directive 35 Banking Codes 35 riskpro ™ 35 SAFEcontractor 35 ASEM Summit 35 UNCED 35 Services IPBES 35 Asean Secretariat 35 Auditing Organization 35 OSCE MG 35 Accounting Principles 35 UITF 35 BIMST 35 LMGI 35 Mr. Mathas 35 Ministerial Roundtable 35 CDSB 35 GISCI 35 IBIs 35 CMMI DEV 35 Visa PABP 35 Europe Meeting ASEM 35 standard FRS# 35 MBTOC 35 ECCU 35 BS# [004] 35 LIDMA 35 CRITICAL ACCOUNTING ESTIMATES 35 Half Yearly Financial 35 NAPF 35 WEDI 35 Reviewed Reviewed 35 British Insurers ABI 35 amortizable 35 AM Best 35 www.garp.org 35 SORM 35 Implementing Regulations 35 R'# R'# 35 Accounting Principles GAAP 35 Kazakhstan Kyrgyzstan Tajikistan 35 FINANCIAL INSTRUMENTS 35 ICAEW 35 Defined Benefit Plans 35 Charted Accountants 35 Consultation Paper 35 actuarial liabilities 35 ADFIAP 35 GASB Statement No. 35 NACFB 35 ICMJE 35 GAAS 35 Anti Bribery Convention 35 unrealized derivative 35 IBSA 35 FAS #R Accounting 35 retrospectively adjusted 35 InterRent REIT 35 trilateral 35 PRCAI 35 Coroners Rules 35 Insurance Commissioners NAIC 35 Corporate Governance Code 35 Actuarial Standards 35 PrepCom 35 CAMICO 35 Institute ITGI 35 #/#/EEC [002] 35 Decree #/#/ND-CP [002] 35 SaskCentral 35 Estate Practitioners STEP 35 CGL specification 35 ALIC 35 NAIC Suitability 35 PhRMA Code 35 FPSB 35 flow hedges 35 SFAS No. 35 COSO 35 Non Aligned Movement NAM 35 Conference AHIC 35 AFBA 5Star Funds 35 Critical Accounting 35 Finance IIF 35 SIFT Tax 35 CLERP 9 35 de Larosière 35 Reinsurance Directive 35 CaoSys 35 DIFCA 35 Bogor Goals 35 ACCOUNTING POLICIES 35 BASDA 35 Statutory Accounting Principles 35 DFSADFSA 35 Kyoto strictures 35 itSMF UK 35 Variable Interest Entities 35 FASB ASC 35 SAMREC Code 35 Interim Filings 35 reclassed 35 G-#/CHINA 35 EU Transparency Directive 35 Torsten Jeworrek Munich Re 35 FASB Interpretation No. 35 EFAMA 35 FRS# 35 ASEAN Summit 35 Rating Methodology 34 Capital Adequacy 34 Sunil Talati 34 SAICM 34 ILMA 34 prudential regulations 34 ABTC 34 G3 Guidelines 34 attached unaudited condensed 34 Remuneration Code 34 -him.I 34 La.Code Crim.P. art 34 Standard #R Share 34 Internal Auditors IIA 34 EU acquis 34 CISX 34 NBCR risks 34 FAS#R 34 UNGASS 34 unrealized derivative gain 34 Ceiops 34 WIEF 34 prudential regulation 34 Certain comparative 34 Wassenaar Arrangement 34 Legislative Decree 34 AICHR 34 BASEL II 34 Asset Retirement Obligation 34 ISQua 34 Bo'ao Forum 34 #.# subdivision [004] 34 Audit Committees 34 NAM 34 HealthMetrix Research 34 Subtopic #-# 34 VIEs 34 QIS5 34 AMERISAFE 34 multilateral frameworks 34 ASEM summit 34 AFEP MEDEF recommendations 34 BBLF 34 Balance Sheet Cash Flow 34 EITF #-# [001] 34 Payment #R 34 Vozrozhdenie Bank 34 INSOL 34 Parent Entity 34 ITTA 34 Allomak Limited 34 Forum TPF 34 Statutory Auditors 34 IASCF 34 Hong Kong Ministerial Declaration 34 FASB Statement No. 34 ISO #-#:# 34 IMoSEB 34 Retirement Obligations 34 IORP Directive 34 Proxy Statements 34 XBRL Taxonomy 34 Eurogas Corporation 34 EaP 34 FAS 34 Occupational Pensions Supervisors 34 Decision #/#/EC 34 Agricultural Adaptation 34 Internal Capital Adequacy 34 PPDF 34 SEOM 34 ReCAAP 34 Chief Executives CCCE 34 -tiger muskies 34 Santiago Principles 34 TrainerBase 34 Compensation Disclosure 34 www.aegon.com 34 CICA Emerging 34 Member Economies 34 joint communiqu 34 IIF 34 MABIMS 34 Variable Interest Entities VIEs 34 EITF #-# [002] 34 ICOB 34 FlexFinance ® 34 ASEAN +3 summit 34 buildingSMART alliance 34 Lamfalussy process 34 NAM ministerial 34 ICAI 34 SAARC Summit 34 Standards Organization AMTSO 34 Stewardship Code 34 IAB evaluates 34 Catastrophic Loss Reduction 34 CISADA 34 Network ICGN 34 IIFM 34 Risk Professionals GARP 34 FAS #R Share 34 Restated Declaration 34 Gaz Métro inc 34 Regulation SX 34 Intergovernmental Preparatory 34 ICMA 34 SIPC Modernization 34 ACPC 34 Property Casualty Insurance 34 Embedded Value EEV 34 #.#.#R 34 AEC Blueprint 34 GSCT program 34 Half Yearly Report 34 FGDC 34 Non Aligned Countries 34 itSMF 34 AFS licensees 34 Chartered Secretaries 34 theGroup 34 UNGA 34 de Larosiere 34 No. #R FAS 34 Asean +3 34 UNEP CBD 34 Governmental Accounting 34 EMPLOYEE FUTURE BENEFITS 34 SAARC secretariat 34 IOR ARC 34 SSAE 34 FoDP 34 PRMIA 34 Estate Practitioners 34 Other Intangible Assets 34 BDO Kendalls 34 adopting FAS #R 34 NGER 34 UNCTAD XI 34 realizability 34 FSA Handbook 34 NPT Review 34 ASEM FMM 34 IEEE P# 34 WGIG 34 Policyholder 34 IFX Forum 34 explanatory memoranda 34 insurers reinsurers 34 CCGG 34 Asean Charter 34 CRJP 34 UPMIFA 34 EGBC 34 retroactively restated 34 Tweedie 34 actuarial valuations 34 CISI 34 Minimum Continuing 34 Dispute Settlement Body 34 Accountancy Profession 34 Certified Accountants 34 ITU T 34 GBPm GBPm 34 INJAZ Qatar 34 Reinsurance 34 Solvency II directive 34 Ansvar 34 Cebs 34 FINEOS 34 Chartered Accounts 34 IFRIC interpretations 34 Regional Forum ARF 34 intercountry adoptions 34 ASOCIO 34 ASPPA 34 IEEE SA 34 APEC Leaders 34 Consulting Actuaries 34 PPKB 34 Updates Hedging 34 ACAS Code 34 RUSSIAN FEDERATION 33 Generally Accepted Accounting 33 AgencyPortal 33 FASB Statement #R 33 Ordre des ingénieurs du 33 Aquaculture Stewardship Council 33 Comparative Figures 33 Wirajuda 33 substantively enacted 33 CIFSA 33 Inventory Valuation 33 Employee Benefit Plans 33 EurAsEC 33 IIAT 33 SFAS #R 33 Indigenous Peoples Caucus 33 Eurasian Economic 33 SCRS 33 Payment FAS #R 33 Organisation SCO 33 GFOA 33 CarbonNeutral Protocol 33 Bogor Declaration 33 EU acquis communautaire 33 AGIC 33 Standardized Approach 33 Stapling Proposal 33 Reporting Standards IFRSs 33 FINRA Rule 33 Doncaster Safeguarding Children 33 SAARC Summits 33 Deposit Guarantee Schemes 33 Auditing Standards SAS 33 CCAA Proceedings 33 Actuaries 33 website www.gasb.org 33 CrisisResponse 33 Uniform Standards 33 LAQCs 33 INSOL International 33 Scotland ICAS 33 Regulatory Enforcement 33 BAFT IFSA 33 David Gower P.Geo 33 Parties COP 33 ASEAN Framework Agreement 33 Performance Standards GIPS 33 GBPm GBPm GBPm 33 Audited Consolidated Financial 33 Summarised 33 Gauzès 33 Consumers Waterheater Operating 33 Crop Hail 33 Consolidated Entity 33 ACCT 33 CTLA 33 Emerging Issues 33 EIC 33 Amarjit Chopra 33 Canadian Generally Accepted 33 Affecto 33 IGEFI 33 Adjusted Pro Forma 33 IFCS 33 OCEG 33 Urgent Issues 33 Bangladesh ICAB 33 PATA 33 Significant Accounting Policies 33 BasWare Corporation 33 condensed consolidated balance sheets 33 NYSE Rule #A.# 33 Successor Period 33 NGFA 33 External Auditors 33 #.#-# [005] 33 Cash Flow Statements 33 Restatement 33 DOCDATA NV 33 PLCopen 33 PCAOB 33 Algo Suite 33 CESR 33 UNESCAP 33 Extra Ordinary Items 33 Listing Rule #.#A 33 retranslation 33 SEBI Delisting 33 NCCCO 33 Annual Audited Consolidated 33 FSP APB# 1 33 FAS CAS pension 33 EIS Environmental Impact 33 APEGGA 33 PPPMB 33 MEPRA 33 AICC SCORM 33 HCIMA 33 Advocis 33 comparability purposes 33 AHIMA 33 APID 33 Enhancing Competitiveness 33 Majority Voting 33 AADB 33 CIRC 33 AHRI 33 adopting SFAS 33 unaudited condensed 33 Proha Plc 33 ASEAN Secretariat 33 CFDG 33 Dr Surin Pitsuwan 33 Azerdemiryolbank 33 IFHA 33 Shanghai Cooperation 33 FAS #R 33 Arif Masud Mirza 33 FCIS 33 Capital Requirements Directive 33 NBPCA 33 accountancy profession 33 Rm Rm 33 Remium AB 33 trilateral summit 33 NAESB 33 CPCU Society 33 OHADA 33 IASA 33 SAARC 33 NRSRO ratings 33 Citadel Diversified 33 ANTOR 33 Corporate Directors NACD 33 NAPHIA 33 Al Tomooh Finance 33 SAIW 33 Annuity Transactions Model 33 #th SAARC Summit 33 Carl Gustaf Bergström 33 Sino US Joint 33 ESME 33 IMFC 33 Accountancy Bodies 33 Somekh Chaikin 33 EURODAC 33 YEAR ENDED 33 Europlace 33 Multiple Deliverable Revenue 33 ERGEG 33 FATCA 33 Subparagraph 33 Task Force EITF Issue 33 PIFS 33 Intellect SEEC 33 Cooperation Dialogue 33 UKAS 33 Armanino McKenna 33 Administrators ICSA 33 Internet Governance WGIG 33 Competency Model 33 Business Continuity Management 33 ASEAN 33 Toyako Japan 33 Legal Profession Act 33 ACAMS 33 Shastri Indo 33 SGIP 33 FASB Codification 33 Financial Stability Forum 33 Apec economies 33 BRIC summits 33 BVQI 33 Leslie Seidman 33 Accounting 33 Mr. Vulimiri 33 IRPAC 33 Inter Sessional 33 BBA Libor 33 Based Payment SFAS 33 Metallurgy AusIMM 33 UCITS Directive 33 Proposed Regulations 33 Ms Diplock 33 Competent Adviser 33 Accountants MIA 33 NAM Ministerial Meeting 33 DeloitteDeloitte 33 NOPR 33 eSCM 33 PAJA 33 Not Men.Style.com 33 Legal #.# 33 Deloitte Touche LLP 33 GEROVA 33 Serebra 33 Princess Masna 33 Sovereign Wealth Funds 33 EDHEC Risk Institute 33 MSCM LLP 33 Insurance Legislators NCOIL 33 Rev. Proc 33 CAIF 33 adopting SFAS #R 33 eLN 33 prudential oversight 33 Mediation Directive 33 unaudited consolidated balance sheet 33 No. #R SFAS 33 Staff Position FSP 33 Principles GAAP 33 www.fasb.org 33 NETg acquisition 33 NICSA 33 Certified Practicing Accountants 33 SAARC summit 33 NSCP 33 NAVA 33 Currency fluctuation 33 TELMIN 33 NASDAQ DubaiNASDAQ Dubai 33 SOFAZ 33 Avenir Diversified Income 33 Europe Meeting Asem 33 Regulation SK 33 HQCA 33 MoReq2 33 MP Gudrat Hasanguliyev 33 FNMA preferred 33 Nonprofit Governance 33 AIPP 33 IFIs 33 Macro prudential 33 Banks BAB 33 Financial Statements 33 QSPEs 33 LPT Agreement 32 FINSIA 32 BIMSTEC FTA 32 Lombok Treaty 32 EnergySec 32 Competitiveness Forum 32 Currency Translation 32 GASB Issues 32 DTR #.#.# 32 SEDM 32 Eurocodes 32 CDM EB 32 ICAS 32 Explanatory Note 32 Forstmoser 32 Chairman Fujio Mitarai 32 R'# R'# R'# 32 CMDBf 32 Accounting Standard AASB 32 -Winchester Thurston 32 Securities Commissions IOSCO 32 Erie Indemnity Company 32 AAFM ® 32 FERNBACH 32 SignatureOne Ceremony Server 32 Cumulative Effects 32 NIRI Virtual Chapter 32 ASEAN +3 Summit 32 QFCRA 32 FASB Accounting Standards Codification 32 DbProtect ™ 32 Sakong 32 Assumed Reinsurance 32 ASEAN Ministerial Meeting 32 CMMI Capability Maturity Model 32 BICSI 32 Chartered Secretaries Australia 32 MCEG