Vi har i … To find out more, see our Cookies Policy Terms & Conditions Articles. 69,00 € inkl. premises in Canary Wharf, London Produced 40 podcasts, webcasts and videos . IAS Mains Literature Hindi Paper 1 2018: Official, Free, No Login, Fast PDF Download Get top class preparation for IAS/Prelims CSAT-Paper-1-Hindi right from your home: fully solved questions with step-by-step explanation - practice your way to success. The specimen is intended for use by the staff of RSM Eastern Africa and its clients only. MwSt. International accounting standards for all students of the F pillar and all Case Studies . 0000007665 00000 n Quote from IAS 1 para 74: When an entity breaches a provision of a long-term loan arrangement on or before the end of the reporting period with the effect that the liability becomes payable on demand, it classifies the liability as current, even if the lender agreed, after the reporting period and before the authorisation of the Alle Formate und Ausgaben anzeigen Andere … makrosikring og dermed fortsat anvende IAS 39’s bestemmelser her-om også efter 1. januar 2018. The International Accounting Standards Board (Board) issued Definition of Material (Amendments to IAS 1 and IAS 8) in October 2018. 81 0 obj<>stream 4 The company-specific relative share of goodwill in Equity ranges from 1 % to 116 %. This edition is designed for companies with a year end of 31 December 2018. 0000003241 00000 n xref 13. The aim of the ED is to promote greater consistency in the application of IFRS Standards and reduce the burden on entities when they change an accounting policy as a result of an agenda decision issued by the IFRS Interpretations Committee (the 'IFRS IC'). Earlier application is permitted. Lee White joining as Executive Director Sought feedback from stakeholders on . Hello Friends, Refer to GENERAL STUDIES (GS) PAPER 1: UPSC Civil Services MAINS Examination- 2018 DOWNLOAD THE PDF Subscribe to IASbaba Enter your email address to subscribe to IASbaba and receive notifications of new posts by email. 0000001060 00000 n 0000008594 00000 n Menu PRESENTATION OFFINANCIAL STATEMENTS (IAS-1) Chapter-1 2) PRESENTATION OF FINANCIAL STATEMENTS (1AS-1) 1. <<488f4eb4a305fa43b7dabe0acd8cab49>]>> periods beginning on or after 1 January 2019. Juli 2018 akquirierte Post-Akut-Geschäft Deutschland 9 … The much awaited UNION PUBLIC SERVICE COMMISSION (UPSC) Prelims Exam 2018 will be held today. on IFRS in issue at 1 August 2018, and includes standards and interpretations that are effective at that date 1 (‘currently ... IFRS 10, IFRS 11, IAS 1, IAS 27, IAS 28 Complete set of financial statements – A complete set of financial statements comprises the following. In October 2018 the Board issued Definition of Material (Amendments to IAS 1 and IAS 8). UPSC Exam is all about proper strategy, dedication and consistent endeavor in the right direction with authentic and reliable study material.Government and renowned international reports form a very important source for grasping the conceptual clarity of contemporary national and international issues/topics.However, it is a daunting task to comprehend a report that runs through hundreds of … endstream endobj 80 0 obj<> endobj 82 0 obj<> endobj 83 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 84 0 obj<> endobj 85 0 obj<> endobj 86 0 obj<> endobj 87 0 obj<> endobj 88 0 obj<> endobj 89 0 obj<> endobj 90 0 obj<> endobj 91 0 obj<> endobj 92 0 obj<>stream The amendments refine the definition of material in IAS 1 Presentation of Financial Statements and align the definitions used across IFRS Standards and other publications. International Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set out in paragraphs 1–140 and the Appendix. 0000002885 00000 n Änderungsdokumentation: Der International Accounting Standard 1 Darstellung des Abschlusses (IAS 1) v. 3.11.2008 (ABl EU Nr. IAS Study Materials and UPSC Notes Download as PDF for Free! ��),�y����Pz��韀4[ �Ul To give a definitive indication of the areas students will need to be aware of in relation to IAS for future CIE examinations. It is based on IFRS in issue at 1 August 2018, and includes standards and interpretations that are . Email Address Subscribe x�b```f``����������x�b�@�q!&p����K�Z/l�ϒչ�4���O��F�^�����r���E'�wVN�Y>}���P������p�r�x���lc��v�nO�^Ne�D�$��e��D��(�bg�I0m01��D��.�X���fa��%Uz"@V+� FA�O�M����X�Q(b`6` ��00 �l >X\ ����AP �iTR K .P����1E�@,1a�a�){�8����� Versandkostenfrei* Bücherpaket Prüfungstraining für Bilanzbuchhalter (Aktuell noch keine Bewertungen) Broschiertes Buch. trailer It is based on IFRS in issue at 1 August 2018, and includes standards and interpretations that are . 0000002465 00000 n IFRS 1 bis 16, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe. Änderung der Definition von Wesentlichkeit Am 31. Exam Date: 3-06-2018. IAS 1 Presentation of Financial Statements This guidance accompanies, but is not part of, IAS 1. Definitions The This site uses cookies. 1 Source: Wirtschaftswoche 20/11 May 2018, p. 68-71 (69). IAS 8 sets out a hierarchy of authoritative guidance that management considers in the absence of an IFRS that specifically applies to an item. Presentation of financial statements – IAS 1 8 Accounting policies, accounting estimates and errors – IAS 8 10 Fair value – IFRS 13 11 Financial instruments 12 Foreign currencies – IAS 21, IAS 29 16 Insurance contracts – IFRS 4, IFRS 17 18 Revenue and construction contracts –IFRS 15 and IAS 20 19 Segment reporting – IFRS 8 23 Die Änderungen an IAS 1 “Darstellung des Abschlusses” und IAS 8 “Rechnungslegungsmethoden, Änderungen von rechnungslegungsbezogenen Januar 2018 geltende Änderungen . Der Renteneintritt findet mit Vollendung des 65. Filed under: UPSC Exams and last updated on July 30th, 2020, We IASSolution.com team is committed to provide quality education, guidance, and free IAS Study materials to encourage self-study for UPSC CSE. Der Rechnungszins (abgeleitet aus der Rendite aus erstrangigen festverzinslichen Industrieanlei- hen) beträgt 5% p.a. IFRS at a Glance includes all IFRSs in issue at 1 July 2018. On 27 March 2018, the IASB issued ED/2018/1 Accounting Policy Changes (the 'ED'). disclosure requirements in IAS 1 and ensured that entities are able to use judgement when applying those requirements. regnskabsmæssig sikring, indtil IASB har færdiggjort sit projekt vedr. This edition is designed for companies with a year end of 31 December 2018. Read IFRS 15 Revenue from Contracts with Customers amendments to IAS 1 (Appendix D) on or after 1 January 2018 and only available for three years after that date. die technisch zwingend notwendig sind, um den vollen Funktionsumfang unseres Datenbank-Angebotes sicherzustellen. Das Projekt zu Wesentlichkeit ist Ausfluss der 2012 gestarteten Angabeninitiative des IASB. 2. zulässig ; Änderungen an IFRS 2 „Anteilsbasierte Vergütung“ –Einstufung und Bewertung anteilsbasierter Vergütungen . Änderungen View IAS-1.pdf from ACCOUNTIG 46452 at Bahauddin Zakaria University, Multan. and IAS 1 Presentation of Financial Statements)—March 2018 The Committee received a request about the effect of the consequential amendment that IFRS 9 made to paragraph 82(a) of IAS 1. effective ... IFRS 10, IFRS 11, IAS 1, IAS 27, IAS 28 Complete set of financial statements – A complete set of financial statements comprises the following. ... -studynotes-june2015_0.pdf . Aufl. Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. Back to Course Next Lesson. 0 India's Africa Outreach India shares close, warm and friendly relations with Africa which are cemented The bound volume of Standards used to be called the ‘Red Book’. 0000001269 00000 n Download IAS 2018, 2017, 2014 - 2017 question papers with answer keys PDF, attempt previous year papers online and analyse your preparation for free (b) to present information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information. ja ; zulässig . параграфом 5.7.5 ifrs 9 (видети поглавље 6 ifrs 9). There is more to come. (ф) за одређене обавезе исказане по фер вредности кроз добитак или губитак, износ промене фер In addition, the amendments clarified the requirements in paragraph 82A of IAS 1. Quiz: IAS 1 Presentation of Financial Statements (Conceptual) Adeel July 19, 2016 July 15, 2016 No Comments on Quiz: IAS 1 Presentation of Financial Statements (Conceptual) The quiz tests your theoretical and conceptual understanding of accounting for Presentation of Financial Statements (International Accounting Standard 1) NWB Verlag. IAS IFRS-2018.pdf - International Accounting Standards(IAS... School Princess Sumaya University for Technology; Course Title ACCOUTING 34405; Uploaded By Dr.Yousef. Oktober 2018 Änderungen zu IAS 1 Darstellung des Abschlusses und IAS 8 Rechnungslegungsmethoden, Änderungen von rechnungslegungsbezogenen Schätzungen und Fehler hinsichtlich der Definition von wesentlich veröffentlich. Änderungen zu IAS 1 und IAS 8 Das IASB hat am 31. 11/11/2020 IAS 1 Presentation of Financial Statements 2/41 6 Similarly, entities that do not have equity as defined in IAS 32 Financial Instruments: Presentation (eg some mutual funds) and entities whose share capital is not equity (eg some co-operative entities) may need to adapt the financial statement presentation of members’ or unitholders’ interests. N I C 1 N o r m a I n t e r n a c i o n a l d e C o n t a b i l i d a d n ¼ 1 ( N I C 1 ) P r e s e n t a c i n d e e s t a d o s f i n a n c i e r o s %PDF-1.4 %���� In den Warenkorb. The amended definition of material states: A new Interpretation and eight amendments also take effect at the same time. IAS 16, IAS 36 From F1 IFRS 6 Exploration for and Evaluation of mineral ... or after 1 January 2018. 0000003717 00000 n 1274/2008 v. 17.12.2008 (ABl EU Nr. L 347 S. 32) ist zuletzt geändert worden durch Verordnung (EU) 2019/2104 der Kommission zur Änderung der Verordnung (EG) Nr. Illustrative financial statement structure IG1 IAS 1 sets out the components of financial statements and minimum requirements for disclosure in the statements of financial position, profit or loss and other comprehensive income and changes in equity. IAS 1 is updated to refer to the 2018 Conceptual Framework rather than the Framework for the Preparation and Presentation of Financial Statements when referring to materiality, definitions of elements and their recognition criteria and the objective of financial statements. This preview shows page 1 - 2 out of 3 pages. Exam Name: UPSC IAS Civil Services Prelims 2018. All the paragraphs have equal authority. IAS Mains Literature Malayalam Paper 1 2018: Official, Free, No Login, Fast PDF Download Glide to success with Doorsteptutor material for IAS : fully solved questions with step-by-step explanation - practice your way to success. Inhaltsverzeichnis; Rechtliche Grundlagen; IAS-Verordnung (EG) Nr. This document is designed to help centres in their delivery of International Accounting Standards (IAS) to students. News release issued by the IASB on 31 October 2018 announcing amendments to IAS 1 and IAS 8 to help make it easier for companies to make materiality judgements. To provided illustrative examples for students and tutors. (b) State which costs should be included when measuring the value of inventories Oktober 2018 veröffentlichte der IASB Änderungen der Definition von Wesentlichkeit. Lebensjahres statt. Check out the schedule for IAS 2018 Boston, MA, United States - See the full schedule of events happening Apr 27 - 29, 2018 and explore the directory of Speakers, Senior Advisors & Attendees. to help stakeholders engage with our work Strengthened our leadership team with . Prepare brief notes for a company board meeting to answer the following points for the directors: (a) Explain the term ‘inventories’ as defined by IAS 2, Inventories. 0000000676 00000 n Its aims are: 1. 79 19 IAS 1 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Asset Impairment 1 July 1, 1999 I.P. Individual 'IFRS at a Glance' files per standard, which are consolidated into the following single document, are available further down the page. H��WKs����W�q�2���7g��(�X.�9��9��P��@*����ߛ~ @RV�R�8 f�__���o�F=��?oo~�nce��pc�0�U�*���UQaE��>�D��fߢ8U�F�p���w��`���V�&�n��Xh����l�0ս�E���7ؽz�vtm�k�Wռp�&3����e�9�����Y��_�W�/��W���K6&4iU���bG�&�*�٢�w�����w8���q���N��������GT-�w����݇���$�_S�85Vq����¢��D�( ���qS���? 1 International Accounting Standards | Accounting Department, PSUT, 2018 International Accounting Standards (IAS) & International Financial Reporting Standards (IFRS) Source: IASPLUS – Deloitte, [email protected] International Accounting Standards # Name Issued IAS 1 Presentation of Financial Statements 2007* IAS 2 Inventories 2005* IAS 3 Consolidated Financial Statements Superseded in … Kapitalflussrechnung • Dient der Einschätzung der Liquiditäts- und Finanzlage des Unternehmens • Erfasst alle Zahlungsabflüsse und Zuflüsse eines Geschäftsjahres und gibt so Aufschluss über die Fähigkeit des Unternehmens, auch künftig seinen Zahlungsverpflichtungen nachzukommen (z. Conditional liabilities and conditional assets 1998 July 1, 1999 ISU 38 intangible assets 1998 July 1, 1999 IAS 39 Financial Instruments : Recognition and Measurement 1998 January 1, 2001 January 1, 2018 IFRS 9 IFRS 40 Investment Real Estate 2000 January 1, 2001 IFRS 41 Agriculture 2000 1 January 2003 IFRS 1 1 Entwurf einer DRSC Interpretation (IFRS) Nr. 1 (E-DRSC-Interpretation 1) Bilanzierung von ertragsteuerlichen Nebenleistungen nach IFRS Aufforderung zur Stellungnahme Alle interessierten Personen und Organisationen werden um Übermittlung einer Stellungnahme bis zum31.08.2018 an info@drsc.de gebeten. The UPSC Prelims examination 2018 Answer Key for Civil Services Examination will be available soon immediately. 2009 Nr. This is confirmed by IAS 10 which states that “an entity shall not prepare its financial statements on a going concern basis if management determines after the reporting period date either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so.”(IAS 10.14). - A statement of financial position. %%EOF März 2020. 1 January 2018. Juli 2018 an Fresenius Vamed transferierte Post-Akut-Geschäft Deutschland 8Adjustiert um das von Fresenius Helios zum 1. Sofort lieferbar. Virksomheder kan dog undlade at implementere be-stemmelserne i IFRS 9 vedr. Further along the horizon IFRS 17 Insurance Contracts, which was published this year, is effective from 1 January 2021. 0000003982 00000 n zulässig ; IFRS 15 „Erlöse aus Verträgen mit Kunden“ ja ; zulässig . Schäffer-Poeschel. Juli 2018 kommentiert werden kann. 0000008336 00000 n IFRS 15 Revenue from Contracts with Customers 2 Defined terms IFRS 15 defines the following terms that form an integral part of this IFRS. Transfers of Investment Property (Amendments to IAS 40) The amendments to IAS 40 ‘Investment Property’: Amends paragraph 57 to state that an entity shall transfer a property to, or from, 0000003769 00000 n 1. januar 2018. It also provides a way to compare the financial statements with financial statements of other companies and organization of the same nature. 3. Contract – An agreement between two or more parties that creates enforceable rights and obligations. IAS 1: Darstellung des Abschlusses www.boeckler.de – August 2014 8/9 IV. As a result of the issue of IFRS 15, IAS 1 is amended to refer to IFRS 15 rather than IAS 18 in respect of the measurement of revenue. IFRS 10 Consolidated financial IAS 1 allows entities to presen t reclassific ation adjus tmen ts for the components of OCI in the statement of comprehensiv e income or in the notes to financia l stat e- ments. IFRS 9 „Finanzinstrumente“ ja . Quiz: IAS 1 Presentation of Financial Statements (Conceptual) Adeel July 19, 2016 July 15, 2016 No Comments on Quiz: ... December 2018; November 2018; October 2018; July 2018; February 2018; January 2018; December 2017; November 2017; October 2017; September 2017; August 2017; July 2017; June 2017; May 2017; April 2017 ; January 2017; December 2016; November 2016; October 2016; … The main objective of the IAS 1 is to describe the main purpose of presentation of financial statements to compare the performance of the previous periods. Pages 3. From 1 January 2019, IFRS 16 Leases will apply along with a new Interpretation on uncertain tax positions. Insights Mains 2018 Exclusive (International Relations) www.insightsonindia.com Page 4 www.insightsias.com India [s Relations with Other Countries 1. IAS/IFRS, pentru exerci țiile care încep dup ă1.01.2005 (prin excep ție, se poate amîna pentru 1.01.2007 pentru unele entit ăți); – op țiunea statelor de a permite sau de a obliga la aplicarea IAS/IFRS și în contabilit ățile individuale sau în situa țiile financiare consolidate ale entit ăților necotate; The issued Standards are published annually. Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; effective at that date 1 (‘currently effective requirements’) and significant amendments that are effective in later periods (‘forthcoming requirements’). IPSASB Meeting (June 2018) Agenda Item 13.3.2 Prepared by: João Fonseca (May 2018) Page 1 of 16 IPSAS–IFRS Alignment Dashboard Table 1 – IPSAS and Equivalent IFRS—Summary* IPSAS IFRS Status IPSAS IFRS Status IPSAS IFRS Status 1, Presentation of Financial Statements IAS 1 17, Property, Plant, and Equipment IAS 16 30, Financial Instruments: Disclosures IFRS 7 Year: 2018. Test Booklet Series: A. Click Here to Download Full GS (Paper -1) English Medium in PDF Format Click Here to Download Full GS (Paper -1) Hindi Medium in PDF Format The specimen is not an interpretation of IFRS, and where necessary, reference should be made to the specific standards IAS/IFRS Texte 2018/2019. 2 IFRS Viewpoint 10: July 2018 1 Refers to a programming style that does not include any shortcuts to improve performance, but instead relies on sheer computing power to try all possibilities until the solution to a problem is found. startxref 0000000016 00000 n Das International Accounting Standards Board (IASB) hat am 27. 14 IAS 36 Impairment of Assets 77 15 IAS 37 Provisions, Contingent Liabilities and Contingent Assets 81 16 IAS 17 Leases 87 17 IAS 23 Borrowing Costs 95 18 IAS 12 Income Taxes 97 19 IAS 7 (Revised): Statements of Cash Flows 103 20 Interpretation of Accounts – Ratio Analysis 113 21 IAS 33 Earnings Per Share 119 22 Theoretical matters 127 Ab 1. 2 Findings of the current study: Deutsche Bank Research, The goodwill barometer of 19 July 2018. Read the amendment; 7. Hierin verpflichtet sich die IFRS-AG, nach der Pensionierung für den Zeitraum von 25 Jahren je- weils 10% des Gehalts (derzeit 40.000 € pro Jahr) als Jahresrente zu zahlen. It is designed to be used by preparers, users and auditors of IFRS financial statements. IAS Prelims 2018 Question Paper PDF. 10 February 2015 IASB publishes proposals to clarify the way in which liabilities are classified März 2018 den Entwurf „Änderungen von Rechnungslegungsmethoden“ zu IAS 8 Rechnungslegungsmethoden, Änderungen von rechnungslegungsbezogenen Schätzungen und Fehler (ED/2018/1) veröffentlicht, der bis zum 27. ED /2018/1 Accounting Policy Changes (Proposed amendments to IAS 8) – EFRAG’s Feedback statement 3 Page 3 of 10 Comments received from constituents EFRAG received thirteen comment letters from constituents. Medium: English. Subject: General Studies (GS) Paper -1. Aufl. 0000007916 00000 n AMENDMENTS TO IAS 1 AND IAS 8 – DEFINITION OF MATERIAL INTERNATIONAL FINANCIAL REPORTING BULLETIN 2018/08 Summary In October 2018, the IASB issued amendments to IAS 1 Financial Statement Presentation and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to clarify the definition of ‘material’ in the context of applying IFRS. IAS 1 Dar­stel­lung des Ab­schlus­ses enthält die all­ge­mei­nen Vor­schrif­ten für Ab­schlüs­se ein­schließ­lich Struk­tur, Min­dest­an­for­de­run­gen be­züg­lich des Inhalts und über­grei­fen­der kon­zep­te wie Annahme der Un­ter­neh­mens­fort­füh­rung, pe­ri­oden­ge­rech­te Abe­gren­zung und Un­ter­schei­dung zwi­schen lang- … Therefore there is an expectation, as explained above, that disclosures within the 2018 annual reports will sufficiently explain the expected impact of IFRS 16, particularly given that 2018 annual reports will be released during 2019, after IFRS 16 has been adopted. • A description of which transition IAS 2 Questions 1. 6Q2 / 19 und H1/19 adjustiert um IFRS 16-Effekt 7Adjustiert um das zum 1. Am 31.10.2018 hat der International Accounting Standards Board (IASB) Änderungen an IAS 1 und IAS 8 – Definition of Material – herausgegeben. 0000001140 00000 n 20462-0002. 1606/2002; International Accounting Standards; IAS 1 Darstellung des Abschlusses; IAS 2 Vorräte; IAS 7 Kapitalflussrechnungen; IAS 8 Rechnungslegungsmethoden, Änderungen von rechnungslegungsbezogenen Schätzungen und Fehler; IAS 10 Ereignisse nach dem Abschlussstichtag ; IAS 12 Ertragsteuern; IAS … 79 0 obj<> endobj Endorsed for use in the EU. Weitere Cookies, insbesondere für Werbezwecke oder zur Profilerstellung, werden nicht eingesetzt. Änderungen an IFRS 15 „Erlöse aus Verträgen mit Kunden“ - Klarstellungen ; ja . IAS 12 Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. IAS 1 sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. Effective for annual periods beginning on or after 1 January 2018. und vom Verlag festgesetzt. to IAS 1/IAS 8, IAS 19 and IFRS 3 Relocated to new . März 2018 von Wolf-Dieter Hoffmann (Herausgeber), Norbert Lüdenbach (Herausgeber), Jens Freiberg (Herausgeber) & 4,1 von 5 Sternen 28 Sternebewertungen. IASB issues Definition of Material (Amendments to IAS 1 and IAS 8) Issue 2018 - 04 Background The amendments are a response to findings that some companies experienced difficulties using the previous definition when judging whether information was material for inclusion in the financial statements. 10., überarb. 0000003482 00000 n IAS 1-120(a): refers to International Accounting Standard 1, paragraph 120(a) ... 2015 for accounting periods beginning 1st January 2018. These comment letters are available on the EFRAG website. Objectives International Accounting Standards 1. April 2017. Welcome to the letsstudytogether.co. 3 Source: Own calculations based on data in: WirtschaftsWoche 20/11 May 2018, p. 68-71 (70). IAS 8 Rechnungslegungsmethoden, Änderungen von rechnungslegungsbezogenen Schätzungen und Fehler, IAS 10 Ereignisse nach dem Abschlussstichtag, IAS 20 Bilanzierung und Darstellung von Zuwendungen der öffentlichen Hand, IAS 21 Auswirkungen von Wechselkursänderungen, IAS 24 Angaben über Beziehungen zu nahe stehenden Unternehmen und Personen, IAS 26 Bilanzierung und Berichterstattung von Altersversorgungsplänen, IAS 28 Anteile an assoziierten Unternehmen und Gemeinschaftsunternehmen, IAS 29 Rechnungslegung in Hochinflationsländern, IAS 37 Rückstellungen, Eventualverbindlichkeiten und Eventualforderungen, IAS 39 Finanzinstrumente: Ansatz und Bewertung, IAS 40 Als Finanzinvestition gehaltene Immobilien, IFRS 1 Erstmalige Anwendung der International Financial Reporting Standards, IFRS 5 Zur Veräußerung gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche, IFRS 6 Exploration und Evaluierung von Bodenschätzen, IFRS 12 Angaben zu Anteilen an anderen Unternehmen, IFRS 13 Bemessung des beizulegenden Zeitwerts, SIC-10 Beihilfen der öffentlichen Hand – Kein spezifischer Zusammenhang mit betrieblichen Tätigkeiten, SIC-15 Operating-Leasingverhältnisse – Anreize, SIC-25 Ertragsteuern – Änderungen im Steuerstatus eines Unternehmens oder seiner Eigentümer, SIC-27 Beurteilung des wirtschaftlichen Gehalts von Transaktionen in der rechtlichen Form von Leasingverhältnissen, SIC-29 Dienstleistungskonzessionsvereinbarungen: Angaben, SIC-32 Immaterielle Vermögenswerte – Kosten von Internetseiten, IFRIC-1 Änderungen bestehender Rückstellungen für Entsorgungs-, Wiederherstellungs- und ähnliche Verpflichtungen (IFRIC 1), IFRIC-2 Geschäftsanteile an Genossenschaften und ähnliche Instrumente, IFRIC-4 Feststellung, ob eine Vereinbarung ein Leasingverhältnis enthält, IFRIC-5 Rechte auf Anteile an Fonds für Entsorgung, Rekultivierung und Umweltsanierung, IFRIC-6 Verbindlichkeiten, die sich aus einer Teilnahme an einem spezifischen Markt ergeben – Elektro- und Elektronik-Altgeräte, IFRIC-7 Anwendung des Anpassungsansatzes unter IAS 29 Rechnungslegung in Hochinflationsländern, IFRIC-10 Zwischenberichterstattung und Wertminderung (IFRIC 10), IFRIC-12 Dienstleistungskonzessionsvereinbarungen, IFRIC-14 IAS 19 – Die Begrenzung eines leistungsorientierten Vermögenswertes, Mindestdotierungsverpflichtungen und ihre Wechselwirkung, IFRIC-16 Absicherung einer Nettoinvestition in einen ausländischen Geschäftsbetrieb, IFRIC-19 Tilgung finanzieller Verbindlichkeiten durch Eigenkapitalinstrumente, IFRIC-20 Abraumkosten in der Produktionsphase eines Tagebaubergwerks, International Financial Reporting Standards. 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