Related by context. Frequent words. (Click for all words.) 57 EITF #-# [001] 54 FSP APB #-# 54 Business Combinations 54 CICA Handbook Section 53 FASB Staff 53 ASC #-# 53 SFAS No. 52 SFAS 51 FASB Statement No. 50 FAS #R 50 VIEs 49 Accounting Standards 49 Financial Instruments 49 SFAS #R 49 items affecting comparability 49 EITF #-# [002] 48 theCompany 47 Reporting Standards 47 Financial Accounting Standards 47 option expensing 46 Based Compensation 46 Fully diluted earnings 46 accounting principles 46 Accounting Standards Board 45 -experimentations 45 Financial Reporting Standards 45 acquisitions dispositions 45 Emerging Issues 45 valuation allowances 45 Non GAAP diluted 45 acquisitions divestitures 44 IFRS 44 derivative instruments 44 reclassifications 44 GAAP 44 intangible assets 44 Diluted Earnings 44 FASB 44 NAREIT definition 44 diluted share 43 iii 43 Accounting Principles 43 xiii 43 Nortel restatements 43 amortization expense 43 Adjusted diluted 43 -livin la vida 43 inventory obsolescence 43 restatements 43 Intangible Assets 43 share assuming dilution 43 adopted SFAS 43 Currency translation 42 xii 42 iv 42 Generally Accepted Accounting Principles 42 xxi 42 valuation adjustments 42 valuation allowance 42 compensation expense 42 Certain reclassifications 42 debt extinguishment 42 impairment charges 42 restatement 42 Accretion expense 42 acquired intangible assets 42 Non GAAP net 41 antidilutive 41 * Potentially libelous 41 DEPS 41 AASB 41 Reporting Standards IFRS 41 Canadian Generally Accepted 41 remeasurement 41 condensed consolidated financial 41 Cumulative Effect 41 Diluted earnings 41 asset valuation allowance 41 derivative liabilities 41 applied retrospectively 41 dilutive securities 41 diluted EPS 41 favorably impacted 41 Excluding discontinued operations 41 5TH CIR 41 non recurring 41 regulatory 41 viii 41 Financial Statements 41 materially adversely affect 41 nonrecurring items 41 Non recurring 41 vii 41 Interest expense decreased 41 Diluted Earnings Per Share 41 ii 41 Accounting Principles GAAP 41 unrealized gains losses 41 Other Intangible Assets 41 Pro forma 40 goodwill impairments