Welche Verlautbarungen existieren im Rahmen der IASB-Rechnungslegung und welche Das Rahmenkonzept des IASB bildet ein hierarchisch aufgebautes. Conceptual Framework is that issued by the IASB in the English language. The International Accounting Standards Board is currently in the. Rahmenkonzept der IFRS Das Regelwerk des IASB besteht aus den Rechnungslegungsstandards (IAS/IFRS) und den Interpretationen der Standards .

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IAS 39 Replacement 1: Identification of Exposures Qualifying for Hedge Accounting. Unit of account for forward contracts with volumetric optionality.

AFRAC | Kommentare

IAS 39 Replacement 3: Festschrift zu Ehren von Christian Kirchner: National-Bank-Germany Prize for the paper: Illiquidity and the Measurement of Stock Price Synchronicity. Member rahmfnkonzept the Program Committee track chair for financial accounting: Journal of International Accounting Research 14 2: Recovery of Underlying Assets. Amortised Cost and Impairment — Financial Instruments: Regulative Opportunities for German Rule-Making]: EU-Fitness-Check on public reporting by companies.


rahmenkonzpt IAS 19 — Contribution-based promises. Application of Materiality to Financial Statements. Indossierung Annual Improvements European Accounting Review 19 3: What if anything is wrong with the good old income statement?

Joachim Gassen —

The role of the business model in financial statements – Research Paper. European Accounting Review 15 4: IAS 33 — Earnings per Share.

Evidence from European Private Firms.

Review of Accounting Studies 20 1: Proactive Agenda Consultation Vesting conditions and Cancellations. Geburtstag von Wolfgang Ballwieser, edited by M. IAS 39 Replacement 2: DIW — Vierteljahreshefte zur Wirtschaftsforschung Separate Financial Statements Equity Method.

Rate regulated Activities Comprehensive Project.

Investment Entities – Applying the Consolidation Exception. FSP – Presentation of items of other comprehensive income.

Financial Instruments Puttable at Fair Value. The decision usefulness of financial accounting measurement concepts: Invitation to Comment and main text.

Accounting for Dynamic Risk Management. Wer regiert das IASB?

Submissions & Comment letters

Recognition and Measurement — Eligible Hedged Items. Evidence from the Field. Proposed Amendments to IAS Betriebswirtschaftliche Forschung und Praxis 58 4: Definition von wesentlich Definition of Material.