International Financial Reporting Standards (IFRS) 2011

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John Wiley & Sons, Jun 7, 2011 - Business & Economics - 1296 pages
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This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation.
A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS.
 

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Contents

International Accounting Standards
4
as published by the Commission of the European Communities
5
Underlying Assumptions 2223
13
Darstellung des Abschlusses
38
Framework for the Preparation and Presentation of Financial Statements 3
41
The Elements of Financial Statements 4781
49
Presentation of Financial Statements 39
79
Vorräte
80
Earnings per share
493
Zwischenberichterstattung
522
Interim financial reporting
523
Wertminderung von Vermçgenswerten 538
600
Impairment of assets 539
617
Immaterielle Vermçgenswerte 624
666
Provisions contingent liabilities and contingent assets 601
719
International Financial Reporting Standards IFRS 1 Erstmalige Anwendung der International Financial Reporting Standards
838

Inventories
81
Recognition of the Elements of Financial Statements 8298
82
Kapitalflussrechnungen 92
110
Statements of Cash Flows 93
111
Ereignisse nach der Berichtsperiode
128
Events after the Reporting Period
129
Fertigungsaufträge
136
Construction contracts
137
Ertragsteuern
150
Income taxes
151
Property plant and equipment 195
161
Sachanlagen
194
Leases 219
195
Umsatzerlçse
240
Revenue
241
Leistungen an Arbeitnehmer 252
334
Fremdkapitalkosten 354
362
Employee benefits 253
367
Accounting for government grants and disclosure of government assistance 323
373
Bilanzierung und Berichterstattung von Altersversorgungsplänen 374
386
Accounting and reporting by retirement benefit plans 375
387
Rechnungslegung in Hochinflationsländern
416
Financial reporting in hyperinflationary economies
417
Anteile an Gemeinschaftsunternehmen
426
Interests in joint ventures
427
presentation
443
Darstellung
444
Ergebnis je Aktie
492
Firsttime adoption of international financial reporting standards
839
Anteilsbasierte Vergütung 876
848
Versicherungsverträge 988
856
Exploration und Evaluierung von Bodenschätzen 1048
866
Members shares in cooperative entities and similar instruments 1119
867
¾nderungen bestehender Rückstellungen für Entsorgungs Wiederherstellungs und ähnliche Verpflichtungen 1112
872
Sharebased payment
877
Angaben 1058
926
Business combinations
927
Geschäftssegmente 1094
968
Operating segments 1095
969
Geschäftsanteile an Genossenschaften und ähnliche Instrumente 1118
972
Rechte auf Anteile an Fonds für Entsorgung Rekultivierung und Umweltsanierung 1140
980
Rights to interests arising from decommissioning restoration and environmental
981
Neubeurteilung eingebetteter Derivate 1154
986
Reassessment of embedded derivatives 1155
987
Zwischenberichterstattung und Wertminderung 1158
990
Dienstleistungskonzessionsvereinbarungen 1162
994
Sevice Concession Arrangements 1163
995
Verträge über die Errichtung von Immobilien 1190
1006
Standing Interpretations Committee Interpretationen SIC7 Einführung des Euro 1228
1010
Standing Interpretations Committee Interpretations
1011
SIC15 OperatingLeasingverhältnisse Anreize 1242
1012
SIC21 Ertragsteuern Realisierung von neubewerteten nicht planmäßig abzuschreibenden Vermçgenswerten 1244
1014
Stichwortverzeichnis 1266
1016
Index 1267
1017
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