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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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Humboldt-Universität zu Berlin –

Ein Beitrag zur Evolution der Rechnungslegung [Doctoral thesis: Recovery of Underlying Assets. Accounting in Europe 11 2: EU-Fitness-Check on public reporting by companies. Consolidation – Investment Entities.

IAS 19 amend Employee Benefits. Accounting and Business Research, 47 5: Separate Financial Statements Equity Method.


Perspektiven der deutschen Konzernrechnungslegung – Auswirkungen des Kapitalaufnahmeerleichterungsgesetzes und des Gesetzes zur Kontrolle und Transparenz im Unternehmensbereich. Evidence from European Private Firms. Evidence from Italian Market Microstructure Data. Recognition and Measurement — Eligible Hedged Items.


DIW — Vierteljahreshefte zur Wirtschaftsforschung Amortised Cost and Impairment — Financial Instruments: IAS 33 — Earnings per Share. Novation of Derivatives and Continuation of Hedge Accounting.

Submissions & Comment letters

FSP – Presentation of items of other comprehensive income. Festschrift zu Ehren von Christian Kirchner: Evidence from the Field. The role of the business model in financial statements – Research Paper. IAS 39 Replacement 1: IAS 39 Replacement 2: Financial Instruments with Characteristics of Equity alt.

Conceptual thoughts and empirical evidence]. Illiquidity and the Measurement of Stock Price Synchronicity. The decision usefulness of financial accounting measurement concepts: Betriebswirtschaftliche Forschung und Praxis 58 4: Accounting for Dynamic Risk Management.

Member of the Program Committee track chair for financial accounting: An Exploratory Interview Study. Proposed Amendments to IAS International Differences in Conditional Conservatism: Accounting, Organizations and Society 39 7: Investment Entities – Applying the Consolidation Exception.

Vesting conditions and Cancellations. Benutzerspezifische Werkzeuge Seite bearbeiten. The Usefulness of Financial Accounting Information: National-Bank-Germany Prize for the paper: Acquisition of an Interest in a Joint Operation.


Rate regulated Activities Comprehensive Project. Starting from the right place?

A Measurement Basis or one-line Consolidation. Financial Instruments Puttable at Fair Value.