IAS-IFRS-stud.: International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung
Gespeichert in:
| Vorheriger Titel: | IAS-STUD |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Berlin
Schmidt
2006
|
| Ausgabe: | 3., neu bearb. und erw. Aufl. |
| Schriftenreihe: | Rechnungslegung der Unternehmung
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 549 S. graph. Darst |
| ISBN: | 3503090401 9783503090402 |
Internformat
MARC
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| 245 | 1 | 0 | |a IAS-IFRS-stud. |b International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung |c hrsg. von Rudolf Federmann und International Accounting Standards Committee Foundation (IASCF), London |
| 246 | 1 | 0 | |a SIC IFRIC Interpretationen |
| 250 | |a 3., neu bearb. und erw. Aufl. | ||
| 264 | 1 | |a Berlin |b Schmidt |c 2006 | |
| 300 | |a 549 S. |b graph. Darst | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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Datensatz im Suchindex
| DE-BY-863_location | 1000 |
|---|---|
| DE-BY-FWS_call_number | 1000/QP 820 F293 I1(3) |
| DE-BY-FWS_katkey | 262421 |
| DE-BY-FWS_media_number | 083100921221 |
| _version_ | 1824553551842508801 |
| adam_text | Inhaltsverzeichnis und Überblick
aller bisherigen Standards und Interpretationen
Vorwort zur 3. und 1. Auflage.......................................... 5
Einführung......................................................... 13
Übersicht der Regelungsbereiche der IAS/IFRS............................. 21
Rahmenkonzept für die Aufstellung und Darstellung von Abschlüssen
(IASC-Framework).................................................... 23
International Financial
IFRS 1 Erstmalige Anwendung der IFRS
(First-üme Adoption
IFRS 2 Anteilsbasierte Vergütungssysteme
(Share-based Payments)........................................
IFRS 3 Unternehmenszusammenschlüsse
(Business
IFRS 4 Versicherungsverträge
(Insurance
IFRS 5 Zur Veräußerung gehaltene langfristige Vermögenswerte und
aufgegebene Geschäftsbereiche
(Non-current Assets Held for Sale and Discontinued Operations)
IFRS
(Exploration for and Evaluation of Mineral Assets)
International Financial Reporting Interpretations Committee (IFRIC)
Interpretationen der
IFRIC
Wiederherstellungs- und ähnliche Verpflichtungen
(Changes in Existing Decommissioning, Restoration
and similar Liabilities)
IFRIC
(Members Shares in Co-operative Entities and Similar Instruments)
IFRIC
(Emission Rights)
IFRIC
(Determing
IFRIC 5 Rechte auf Anteile an Fonds zur Entsorgung, Wiederherstellung
und Umweltsanierung
(Rights to Interests Arising from Decommissioning, Restoration
and Environmental Rehabilitation Funds)
Inhaltsverzeichnis
IFRIC 6 Schulden aus der Teilnahme in spezifischen Märkten -
Entsorgung von elektrischen und elektronischen Geräten
(Liabilities arising from Participating in a Specific Market
Waste Electrical and Electronic Equipment)
[Übersetzung z.Z. noch nicht erschienen]
International Accounting Standards (IAS)
IAS
(Presentation of Financial Statements)
IAS
(Inventories)
IAS
(Consolidated Financial Statements)
IAS
(Depreciation Accounting)
IAS
(Information to be Disclosed ¡n Financial Statements)
IAS
(Accounting Responses to Changing Prices)
IAS
(Cash Flow Statements)
IAS
von Schätzungen und Fehler
(Accounting Policies, Changes in Accounting Estimates and Errors)
IAS
(Research and Development Costs)
IAS
(Events After
IAS 11 Fertigungsaufträge
(Construction Contracts)......................................
IAS
(Income Taxes)
IAS
(Presentation of Current Assets and Current Liabilities)
IAS
(Segment Reporting)
IAS
(Information
IAS
(Property Plant Equipment)
IAS
(Leases)
IAS
(Revenue)
IAS
(Employee Benefits)
Inhaltsverzeichnis
IAS
der öffentlichen Hand
(Accounting for
of Government)
IAS
(The Effects of Changes in Foreign Exchange Rates)
IAS
(Business Combinations)
IAS
(Borrowing Costs)
IAS
und Personen
(Related
IAS
(Accounting for
IAS 26 Bilanzierung und Berichterstattung von Altersvorsorgeplänen
(Accounting and Reporting by Retirement Benefit Plans)
IAS
(Consolidated and Separate Financial Statements)
IAS
(Investments in Associates)
IAS
(Financial Reporting in Hyperinflationary Economies)
IAS
(Disclosures in the
Institutions)................................................. 355
IAS 31 Anteile an Joint
(Interests in
IAS 32 Finanzinstrumente: Angaben und Darstellung
(Financial Instruments:
IAS 33 Ergebnis je Aktie
(Earnings per Share)
IAS 34 Zwischenberichterstattung
(Interim Financial
IAS 35 Einstellung von von Geschäftsbereichen
(Discontinuing Operations)
IAS 36 Wertminderung von Vermögenswerten
(Impairment of Assets)
IAS 37 Rückstellung, Eventualschulden und Eventualforderungen
(Provisions, Contingent Liabilities and Contingent Assets)
IAS
(Intangible Assets)
IAS
(Financial Instruments:
IAS 40 Als Finanzinvestition gehaltene Immobilien
(Investment
Inhaltsverzeichnis
IAS
(Agriculture)
Standing
Interpretationen der International
SIC
und Herstellungskosten von Vorräten
(Consistency - different cost formulas for inventories)
SIC
(Consistency
SIC
aktionen mit assoziierten Unternehmen
(Elimination of unrealised profits and losses on transactions with
associates)
SIC
(Classification of Financial Instruments
SIC
barungen
(Classification of Financial Instruments
Provisions)
SIC
(Costs of modifying existing software)
SIC
(Introduction of the euro)
SIC
legung
(First-time application of lASs as the primary basis of accounting)
SIC
oder Interessenzusammenführungen
(Business
of interests)
SIC
mit betrieblichen Tätigkeiten
(Government
SIC
abwertungen
(Foreign exchange - capitalisation of losses resulting from severe
currency devaluations)
SIC
(Consolidation
SIC
durch Partneruntemehmen
(Jointly controlled entities
by venturers)
SIC
(Property, plant and equipment - compensation for the impairment
or loss of items)
10
Inhaltsverzeichnis
SIC
(Operating leases
SIC
(Share
SIC
(Equity - Costs of an Equity Transaction)
SIC
(Consistency
SIC
(Reporting currency - measurement and presentation of financial
statements under IAS
SIC
(Equity accounting method
SIC
planmäßig abzuschreibenden Vermögenswerten
(Income taxes - recovery of revalued non-depreciable assets)
SIC
ursprünglich erfassten beizulegenden Zeitwerte und des Geschäfts¬
oder Firmenwertes
(Business
and goodwill initially reported)
SIC
holungen
(Property,
SIC
Aktien erfüllt werden können
(Earnings per share - financial instruments and other contracts that
may be settled in shares)
SIC
oder seiner Anteilseigner
(Income taxes - changes in the tax status of an enterprise
or it s shareholders)
SIC
(Property,
SIC
rechtlichen Form von Leasingverhältnissen
(Evaluating the substance of transactions involving the legal form
of a lease)
SIC
Zeitwert von Eigenkapitalinstrumenten
(Business
instruments)
SIC
(Disclosure
SIC
währung
(Reporting currency - translation from measurement currency to presen¬
tation currency)
SIC
(Revenue
11
Inhaltsverzeichnis
SIC
(Intangible
SIC
die Ermittlung von Beteiligungsquoten
(Consolidation and equity method - potential voting rights and alloca¬
tion of ownership interests)
SIC
(Financial Instruments - Instruments
by the Holder)
Stichwortverzeichnis................................................. 533
12
|
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| building | Verbundindex |
| bvnumber | BV020817836 |
| classification_rvk | QP 820 QP 822 |
| classification_tum | WIR 650f |
| ctrlnum | (OCoLC)254849514 (DE-599)BVBBV020817836 |
| dewey-full | 340 346.43063 657.3 |
| dewey-hundreds | 300 - Social sciences 600 - Technology (Applied sciences) |
| dewey-ones | 340 - Law 346 - Private law 657 - Accounting |
| dewey-raw | 340 346.43063 657.3 |
| dewey-search | 340 346.43063 657.3 |
| dewey-sort | 3340 |
| dewey-tens | 340 - Law 650 - Management and auxiliary services |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 3., neu bearb. und erw. Aufl. |
| format | Book |
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| id | DE-604.BV020817836 |
| illustrated | Illustrated |
| indexdate | 2025-02-20T06:37:41Z |
| institution | BVB |
| institution_GND | (DE-588)10037869-9 |
| isbn | 3503090401 9783503090402 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-013523248 |
| oclc_num | 254849514 |
| open_access_boolean | |
| owner | DE-898 DE-BY-UBR DE-703 DE-473 DE-BY-UBG DE-1049 DE-1047 DE-573 DE-Aug4 DE-1102 DE-863 DE-BY-FWS DE-1028 DE-91 DE-BY-TUM DE-945 DE-706 DE-739 DE-M382 DE-1051 DE-521 DE-19 DE-BY-UBM DE-526 DE-634 DE-83 DE-11 DE-2070s |
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| physical | 549 S. graph. Darst |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Schmidt |
| record_format | marc |
| series2 | Rechnungslegung der Unternehmung |
| spellingShingle | IAS-IFRS-stud. International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung International Accounting Standards International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4367663-7 (DE-588)4699643-6 |
| title | IAS-IFRS-stud. International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung |
| title_alt | SIC IFRIC Interpretationen |
| title_auth | IAS-IFRS-stud. International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung |
| title_exact_search | IAS-IFRS-stud. International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung |
| title_full | IAS-IFRS-stud. International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung hrsg. von Rudolf Federmann und International Accounting Standards Committee Foundation (IASCF), London |
| title_fullStr | IAS-IFRS-stud. International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung hrsg. von Rudolf Federmann und International Accounting Standards Committee Foundation (IASCF), London |
| title_full_unstemmed | IAS-IFRS-stud. International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung hrsg. von Rudolf Federmann und International Accounting Standards Committee Foundation (IASCF), London |
| title_old | IAS-STUD |
| title_short | IAS-IFRS-stud. |
| title_sort | ias ifrs stud international accounting standards international financial reporting standards mit sic ifric interpretationen fur studienzwecke gekurzte deutsche originalfassung |
| title_sub | International Accounting Standards, International Financial Reporting Standards mit SIC/IFRIC-Interpretationen ; für Studienzwecke gekürzte deutsche Originalfassung |
| topic | International Accounting Standards International Accounting Standards (DE-588)4367663-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Accounting Standards International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013523248&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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Inhaltsverzeichnis
THWS Würzburg Zentralbibliothek Lesesaal
| Signatur: |
1000 QP 820 F293 I1(3) |
|---|---|
| Exemplar 1 | ausleihbar Verfügbar Bestellen |