International Financial Reporting Standards (IFRS) 2014
The Official Standards Approved by the European Union. With a Forew. and Primer by Henning Zülch and Matthias Hendler
(Sprache: Englisch)
This handy reference lists all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the European Union and is therefore mandatory for companies operating in capital markets.
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This handy reference lists all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the European Union and is therefore mandatory for companies operating in capital markets.
Klappentext zu „International Financial Reporting Standards (IFRS) 2014 “
The globalisation of capital markets has led to a sharp increase in the importance of International Financial Reporting Standards (IFRS) of the International Accounting Standards Board (IASB). The breakthrough of IFRS in the European Union (EU) occurred with the approval of the so-called IAS Regulation by the European Parliament and the Council of the European Union.In one fell swoop, 7,000 companies were thus obliged to apply the standards of the IASB.
This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the European Union and thus mandatory for companies operating in capital markets.
A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS.
Can only be sold within the EU.
Inhaltsverzeichnis zu „International Financial Reporting Standards (IFRS) 2014 “
Foreword VThe IASB Financial Reporting Pronouncements IX
Framework for the Preparation and Presentation of Financial Statements 3
International Accounting Standards
IAS 1 Presentation of Financial Statements 17
IAS 2 Inventories 35
IAS 7 Statements of Cash Flows 41
IAS 8 Accounting policies, changes in accounting estimates and errors 49
IAS 10 Events after the Reporting Period 57
IAS 11 Construction contracts 61
IAS 12 Income taxes 67
IAS 16 Property, plant and equipment 87
IAS 17 Leases 97
IAS 18 Revenue 107
IAS 19 Employee Benefits 113
IAS 20 Accounting for government grants and disclosure of government assistance 137
IAS 21 The effects of changes in foreign exchange rates 143
IAS 23 Borrowing Costs 151
IAS 24 Related Party Disclosures 155
IAS 26 Accounting and reporting by retirement benefit plans 161
IAS 27 Separate Financial Statements 167
IAS 28 Investments in Associates and Joint Ventures 171
IAS 29 Financial reporting in hyperinflationary economies 177
IAS 32 Financial instruments: presentation 181
IAS 33 Earnings per share 201
IAS 34 Interim financial reporting 213
IAS 36 Impairment of assets 221
IAS 37 Provisions, contingent liabilities and contingent assets 245
IAS 38 Intangible assets 255
IAS 39 Financial instruments: recognition and measurement 271
IAS 40 Investment property 317
IAS 41 Agriculture 327
International Financial Reporting Standards
IFRS 1 First-time adoption of international financial reporting standards 333
IFRS 2 Share-based payment 349
IFRS 3 Business combinations 369
IFRS 4 Insurance contracts 393
IFRS 5 Non-current assets held for sale and discontinued operations 407
IFRS 6 Exploration for and evaluation of mineral resources 415
IFRS 7 Financial instruments: disclosures 419
IFRS 8 Operating segments 439
IFRS 10 Consolidated Financial Statements 447
IFRS 11 Joint Arrangements 475
IFRS 12 Disclosure of
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Interests in Other Entities 489
IFRS 13 Fair Value Measurement 501
IFRIC Interpretations
IFRIC 1 Changes in existing decommissioning, restoration and similar liabilities 523
IFRIC 2 Members' shares in cooperative entities and similar instruments 525
IFRIC 4 Determining whether an arrangement contains a lease 530
IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds 532
IFRIC 6 Liabilities arising from participating in a specific market - waste electrical and electronic equipment 534
IFRIC 7 Applying the restatement approach under IAS 29 Financial reporting in hyperinflationary economies 536
IFRIC 9 Reassessment of embedded derivatives 537
IFRIC 10 Interim financial reporting and impairment 538
IFRIC 12 Sevice Concession Arrangements 539
IFRIC 13 Customer Loyalty Programmes 544
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 546
IFRIC 15 Agreements for the Construction of Real Estate 549
IFRIC 16 Hedges of a Net Investment in a Foreign Operation 551
IFRIC 17 Distributions of Non-cash Assets to Owners 557
IFRIC 18 Transfers of Assets from Customers 559
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 562
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 563
Standing Interpretations Committee Interpretations
SIC-7 Introduction of the euro 567
SIC-10 Government assistance - no specific relation to operating activities 568
SIC-15 Operating leases - incentives 569
SIC-25 Income taxes - changes in the tax status of an entity or its shareholders 570
SIC-27 Evaluating the substance of transactions involving the legal form of a lease 571
SIC-29 Service Concession Arrangements: Disclosures 573
SIC-31 Revenue - barter transactions involving advertising services 575
SIC-32 Intangible assets - website costs 576
Index 579
IFRS 13 Fair Value Measurement 501
IFRIC Interpretations
IFRIC 1 Changes in existing decommissioning, restoration and similar liabilities 523
IFRIC 2 Members' shares in cooperative entities and similar instruments 525
IFRIC 4 Determining whether an arrangement contains a lease 530
IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds 532
IFRIC 6 Liabilities arising from participating in a specific market - waste electrical and electronic equipment 534
IFRIC 7 Applying the restatement approach under IAS 29 Financial reporting in hyperinflationary economies 536
IFRIC 9 Reassessment of embedded derivatives 537
IFRIC 10 Interim financial reporting and impairment 538
IFRIC 12 Sevice Concession Arrangements 539
IFRIC 13 Customer Loyalty Programmes 544
IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 546
IFRIC 15 Agreements for the Construction of Real Estate 549
IFRIC 16 Hedges of a Net Investment in a Foreign Operation 551
IFRIC 17 Distributions of Non-cash Assets to Owners 557
IFRIC 18 Transfers of Assets from Customers 559
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 562
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 563
Standing Interpretations Committee Interpretations
SIC-7 Introduction of the euro 567
SIC-10 Government assistance - no specific relation to operating activities 568
SIC-15 Operating leases - incentives 569
SIC-25 Income taxes - changes in the tax status of an entity or its shareholders 570
SIC-27 Evaluating the substance of transactions involving the legal form of a lease 571
SIC-29 Service Concession Arrangements: Disclosures 573
SIC-31 Revenue - barter transactions involving advertising services 575
SIC-32 Intangible assets - website costs 576
Index 579
... weniger
Bibliographische Angaben
- Autor: Wiley-VCH
- 2014, 2nd Ed., 600 Seiten, Maße: 17 x 24,6 cm, Kartoniert (TB), Englisch
- Verlag: Wiley-VCH
- ISBN-10: 3527507396
- ISBN-13: 9783527507399
- Erscheinungsdatum: 08.04.2014
Sprache:
Englisch
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