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Home > Business and Economics > Finance and accounting > Accounting > Financial reporting, financial statements > International Financial Reporting Standards (IFRS): Deutsch-Englische Textausgabe Der Von Der EU Gebilligten Standards
International Financial Reporting Standards (IFRS): Deutsch-Englische Textausgabe Der Von Der EU Gebilligten Standards

International Financial Reporting Standards (IFRS): Deutsch-Englische Textausgabe Der Von Der EU Gebilligten Standards


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About the Book

Diese kompakte Textausgabe enthalt alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS), die von der EU gebilligt und so fur kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenubergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermoglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthalt ein Vorwort und eine Einfuhrung von Professor Dr. Henning Zulch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, FH Oldenburg/Ostfriesland/Wilhelmshaven.

Table of Contents:
Geleitwort.Die Verlautbarungen der IASB-Rechnungslegung.International Accounting Standards.IAS 1 Darstellung des Abschlusses.IAS 2 Vorrate.IAS 7 Kapitalflussrechnungen.IAS 8 Bilanzierungs- und Bewertungsmethoden, Anderungen von Schatzungen und Fehler.IAS 10 Ereignisse nach dem Bilanzstichtag.IAS 11 Fertigungsauftrage.IAS 12 Ertragsteuern.IAS 14 Segmentberichterstattung.IAS 16 Sachanlagen.IAS 17 Leasingverhaltnisse.IAS 18 Ertrage.IAS 19 Leistungen an Arbeitnehmer.IAS 20 Bilanzierung und Darstellung von Zuwendungen der offentlichen Hand.IAS 21 Auswirkungen von Anderungen der Wechselkurse.IAS 23 Fremdkapitalkosten.IAS 24 Angaben uber Beziehungen zu nahe stehenden Unternehmen und Personen.IAS 26 Bilanzierung und Berichterstattung von Altersversorgungsplanen.IAS 27 Konzern- und separate Einzelabschlusse nach IFRS.IAS 28 Anteile an assoziierten Unternehmen.IAS 29 Rechnungslegung in Hochinflationslandern.IAS 31 Anteile an Joint Ventures.IAS 32 Finanzinstrumente: Darstellung.IAS 33 Ergebnis je Aktie.IAS 34 Zwischenberichterstattung.IAS 36 Wertminderung von Vermogenswerten.IAS 37 Ruckstellungen, Eventualschulden und Eventualforderungen.IAS 38 Immaterielle Vermogenswerte.IAS 39 Finanzinstrumente: Ansatz und Bewertung.IAS 40 Als Finanzinvestition gehaltene Immobilien.IAS 41 Landwirtschaft.International Financial Reporting Standards.IFRS 1 Erstmalige Anwendung der International Financial Reporting Standards.IFRS 2 Aktienbasierte Vergutung.IFRS 3 Unternehmenszusammenschlusse.IFRS 4 Versicherungsvertrage.IFRS 5 Zur Verauserung gehaltene langfristige Vermogenswerte und aufgegebene Geschaftsbereiche.IFRS 6 Exploration und Evaluierung von mineralischen Ressourcen.IFRS 7 Finanzinstrumente: Angaben.Standing Interpretations Committee Interpretationen.SIC-7 Einfuhrung des Euro.SIC-10 Beihilfen der offentlichen Hand - kein spezifischer Zusammenhang mit betrieblichen Tatigkeiten.SIC-12 Konsolidierung - Zweckgesellschaften.SIC-13 Gemeinschaftlich gefuhrte Einheiten - Nicht monetare Einlagen durch Partnerunternehmen.SIC-15 Operating-Leasingverhaltnisse - Anreizvereinbarungen.SIC-21 Ertragsteuern - Realisierung von neubewerteten, nicht planmasig abzuschreibenden Vermogenswerten.SIC-25 Ertragsteuern - Anderungen im Steuerstatus eines Unternehmens oder seiner Anteilseigner.SIC-27 Beurteilung des wirtschaftlichen Gehalts von Transaktionen in der rechtlichen Form von Leasingverhaltnissen.SIC-29 Angabe - Vereinbarungen von Dienstleistungslizenzen.SIC-31 Ertrage - Tausch von Werbeleistungen.SIC-32 Immaterielle Vermogenswerte - Websitekosten.Foreword.The IASB Financial Reporting Pronouncements.International Accounting StandardsIAS 1 Presentation of Financial Statements.IAS 2 Inventories.IAS 7 Cash flow statements.IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.IAS 10 Events after the Balance Sheet Date.IAS 11 Construction Contracts.IAS 12 Income taxes.IAS 14 Segment reporting.IAS 16 Property, Plant and Equipment.IAS 17 Leases.IAS 18 Revenue.IAS 19 Employee Benefits.IAS 20 Accounting for government grants and disclosure of government assistance.IAS 21 The Effects of Changes in Foreign Exchange Rates.IAS 23 Borrowing costs.IAS 24 Related PartyDisclos ures.IAS 26 Accounting and reporting byretire ment benefit plans.IAS 27 Consolidated and Separate Financial Statements.IAS 28 Investments in Associates.IAS 29 Financial reporting in hyperinflationary economies.IAS 31 Interests in Joint Ventures.IAS 32 Financial Instruments: Presentation.IAS 33 Earnings per Share.IAS 34 Interim financial reporting.IAS 36 Impairment of assets.IAS 37 Provisions, contingent liabilities and contingent assets.IAS 38 Intangible assets.IAS 39 Financial Instruments: Recognition and Measurement.IAS 40 Investment Property.IAS 41 Agriculture.International Financial Reporting Standards.IFRS 1 First-time adoption of International Financial Reporting Standard.IFRS 2 Share-based Payment.IFRS 3 Business combinations.IFRS 4 Insurance contracts.IFRS 5 Non-current assets held for sale and discontinued operations.IFRS 6 Exploration for and evaluation of mineral resources.IFRS 7 Financial Instruments: Disclosures.Standing Interpretations Committee Interpretations.SIC-7 Introduction of the euro.SIC-10 Government assistance-no specific relation to operating activities.SIC-12 Consolidation-special purpose entities.SIC-13 Jointlycontrolle d entities-non-monetarycontr ibutions byventurers.SIC-15 Operating leases-incentives.SIC-21 Income taxes-recoveryof revalued non-depreciable assets.SIC-25 Income taxes-changes in the tax status of an enterprise or its shareholders.SIC-27 Evaluating the substance of transactions involving the legal form of a lease.SIC-29 Disclosure-service concession arrangements.SIC-31 Revenue-barter transactions involving advertising services.SIC-32 Intangible assets-web site costs.IFRIC Interpretationen.IFRIC-1 Anderungen bestehender Ruckstellungen fur Entsorgungs-, Wiederherstellungs- und ahnliche Verpflichtungen.IFRIC-2 Geschaftsanteile an Genossenschaften und ahnliche Instrumente.IFRIC-4 Feststellung, ob eine Vereinbarung ein Leasingverhaltnis enthalt.IFRIC-5 Rechte auf Anteile an Fonds fur Entsorgung, Wiederherstellung und Umweltsanierung.IFRIC-6 Verbindlichkeiten, die sich aus einer Teilnahme an einem spezifischen Markt ergeben - Elektround Elektronik-Altgerate.IFRIC-7 Anwendung des Anpassungsansatzes unter IAS 29.IFRIC-8 Anwendungsbereich von IFRS 2.IFRIC-9 Neubeurteilung eingebetteter Derivate.Stichwortverzeichnis.IFRIC Interpretations.IFRIC-1 Changes in Existing Decommissioning, Restoration and Similar Liabilities.IFRIC-2 Members' Shares in Cooperative Entities and Similar Instruments.IFRIC-4 Determining whether an arrangement contains a lease.IFRIC-5 Rights to Interests arising from decommissioning, restoration and environmental rehabilitation funds.IFRIC-6 Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment.IFRIC-7 Applying the Restatement Approach under IAS 29.IFRIC-8 Scope of IFRS 2.IFRIC-9 Reassessment of Embedded Derivatives.Index.

Review :
"IFRS und IAS fur Fortgeschrittene: Der 1196-Seiten-Textband enthalt alle Vorschriften fur kapitalmarktorientierte Unternehmen in der Europaischen Union. Die Standards wurden in englischer und deutscher Sprache synoptisch gegenubergestellt, wodurch ein Vergleich mit dem englischen Ursprungstext moglich ist-wichtig, da dieser in Auslegungsfragen herangezogen werden muss." (EURO am Sonntag, 20.05.2007) "Diese umfassende Textausgabe enthalt wirklich alles uber International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS), die von der EU gebilligt und so fur kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind.[...]" (Der Platow-Brief, 27.06.07)


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Product Details
  • ISBN-13: 9783527502431
  • Publisher: Wiley-VCH Verlag GmbH
  • Publisher Imprint: Wiley-VCH Verlag GmbH
  • Height: 240 mm
  • Sub Title: Deutsch-Englische Textausgabe Der Von Der EU Gebilligten Standards
  • Width: 170 mm
  • ISBN-10: 3527502432
  • Publisher Date: 20 Apr 2007
  • Binding: Paperback
  • Language: English
  • Weight: 1760 gr


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