International accounting standards: IAS ; der Überblick
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | German |
| Published: |
Zürich
Verl. SKV
2000
|
| Edition: | 2. Aufl. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturverz. S. 168 - 170 |
| Physical Description: | 174 S. |
| ISBN: | 3286511420 |
Staff View
MARC
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Record in the Search Index
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|---|---|
| adam_text | Inhaltsverzeichnis
1 International Accounting Standards
der allgemeine Hintergrund 11
1.1 Einführung 12
1.2 Entstehung der IAS und die Bedeutung
für die Schweizer Wirtschaft 26
1.3 Der konzeptuelle Rahmen der IAS 30
2 Die Standards im Einzelnen 35
2.1 Einführung 36
2.2 Standards zur Erfassung und Bewertung
(Bilanz und Erfolgsrechnung) 37
2.3 Standard zur Geldflussrechnung 117
2.4 Standards zur Offenlegung 128
3 Interpretationen
des Standing Interpretations Committee 145
3.1 Einführung l46
3.2 Die SIC Interpretationen im Einzelnen 146
9
Inhaltsverzeichnis
4 US Vergleich und Zukunftsperspektiven 151
4.1 Einführung 152
4.2 Vergleich IAS gegenüber amerikanischen
Standards (US GAAP) 154
4.3 Zukunftsperspektiven der IAS 159
Anhang 163 |
j
Liste der definitiven Internationalen Accounting |
Standards IAS (Stand am 1.1. 2000) 164 =
Liste der definitiven SIC Interpretationen
(Stand am 1.1. 2000) 166
Literaturverzeichnis 168
Stichwortverzeichnis 171
10
|
| any_adam_object | 1 |
| author | Dangerfield, Alan 1946- Lampert, Bernhard 1966- |
| author_GND | (DE-588)118081349 (DE-588)118081373 |
| author_facet | Dangerfield, Alan 1946- Lampert, Bernhard 1966- |
| author_role | aut aut |
| author_sort | Dangerfield, Alan 1946- |
| author_variant | a d ad b l bl |
| building | Verbundindex |
| bvnumber | BV013290749 |
| classification_rvk | QP 820 QP 822 |
| ctrlnum | (OCoLC)76164059 (DE-599)BVBBV013290749 |
| discipline | Wirtschaftswissenschaften |
| edition | 2. Aufl. |
| format | Book |
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| geographic | Schweiz (DE-588)4053881-3 gnd |
| geographic_facet | Schweiz |
| id | DE-604.BV013290749 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:43:14Z |
| institution | BVB |
| isbn | 3286511420 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009061670 |
| oclc_num | 76164059 |
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| owner_facet | DE-355 DE-BY-UBR DE-703 |
| physical | 174 S. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | Verl. SKV |
| record_format | marc |
| spelling | Dangerfield, Alan 1946- Verfasser (DE-588)118081349 aut International accounting standards IAS ; der Überblick Alan Dangerfield ; Bernhard Lampert 2. Aufl. Zürich Verl. SKV 2000 174 S. txt rdacontent n rdamedia nc rdacarrier Literaturverz. S. 168 - 170 International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Konzern (DE-588)4032356-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Schweiz (DE-588)4053881-3 gnd rswk-swf Schweiz (DE-588)4053881-3 g Konzern (DE-588)4032356-0 s Rechnungslegung (DE-588)4128343-0 s International Accounting Standards (DE-588)4367663-7 s DE-604 Lampert, Bernhard 1966- Verfasser (DE-588)118081373 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009061670&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dangerfield, Alan 1946- Lampert, Bernhard 1966- International accounting standards IAS ; der Überblick International Accounting Standards (DE-588)4367663-7 gnd Konzern (DE-588)4032356-0 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4032356-0 (DE-588)4128343-0 (DE-588)4053881-3 |
| title | International accounting standards IAS ; der Überblick |
| title_auth | International accounting standards IAS ; der Überblick |
| title_exact_search | International accounting standards IAS ; der Überblick |
| title_full | International accounting standards IAS ; der Überblick Alan Dangerfield ; Bernhard Lampert |
| title_fullStr | International accounting standards IAS ; der Überblick Alan Dangerfield ; Bernhard Lampert |
| title_full_unstemmed | International accounting standards IAS ; der Überblick Alan Dangerfield ; Bernhard Lampert |
| title_short | International accounting standards |
| title_sort | international accounting standards ias der uberblick |
| title_sub | IAS ; der Überblick |
| topic | International Accounting Standards (DE-588)4367663-7 gnd Konzern (DE-588)4032356-0 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | International Accounting Standards Konzern Rechnungslegung Schweiz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009061670&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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