International Financial Reporting Standards (IFRSs) ...: 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
London
IASB
2008
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VII, 2719 S. |
| ISBN: | 9781905590544 1905590547 |
Staff View
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Record in the Search Index
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| adam_text | STANDARDS -CFFLRSSL 2(0X0) INCLUDING INTERNATIONAL ACCOUNTING STANDARDS
(IASS) AND INTERPRETATIONS AS APPROVED AT 1 JANUARY 2008 THE
CONSOLIDATED TEXT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS - AS
APPROVED AT 1 JANUARY 2008 INTERNATIONAL ACCOUNTING STANDARDS BOARD 30
CANNON STREET LONDON EC4M 6XH UNITED KINGDOM TELEPHONE: +44 (0)20 7246
6410 FAX: +44 (0)20 7246 6411 EMAIL: IASB@IASB.ORG PUBLICATIONS
TELEPHONE: +44 (0)20 7332 2730 PUBLICATIONS FAX: +44 (0)20 7332 2749
PUBLICATIONS EMAIL: PUBLICATIONS@IASB.ORG WEB: WWW.IASB.ORG CONTENTS
CHANGES IN THIS EDITION ^ - R . * 1 INTRODUCTION TO THIS EDITION ?*
! * * : - 3 IASC FOUNDATION CONSTITUTION ! WK I?I * 70 ^3
DUE PROCESS HANDBOOK FOR THE IASB * -* 25 DUE PROCESS HANDBOOK FOR THE
IFRIC ,51 PREFACE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ; 63
FRAMEWORK FOR THE PREPARATION AND PRESENTATION^ FINANCIAL;, 1 *;, L
STATEMENTS ... ,69 INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSS)
IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINARICIAT REPORTING - *
STANDARDS ; U ,R .*. -; :H;R I,J : ;C95 IFRS2 SHARE-BASED PAYMENT 1 . .
:./ . ; *:(,..* *.* * :...: ; * -K ;7 ^187 IFRS 3 BUSINESS
COMBINATIONS ; * . *******--.. { V 323 IFRS 4 INSURANCE CONTRACTS * ,
. 527 IFRS 5 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED
OPERATIONS 665 IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL
RESOURCES 717 IFRS 7 FINANCIAI INSTRIIMENTST DISCLOSURES . - . * .^^
IFRS 8 OPERATING SEGMENTS , ,.§ 15 INTERNATIONAL ACCOUNTING STANDARDS
(IASS) IAS 1 PRESENTATION OF FINANCIAL STATEMENTS ., -.,,879 IAS2
INVENTORIES .: ,, F - . - ,.*., ; * . , * * . 961 IAS 7 STATEMENT OF
CASH FLOWS . , : 981 IAS 8 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING
*ESTIMATES AND E R R O R S . ; ,, O . ** . J , - . ; , - ^ R: J ,- J -,
; .:-.,N/ ..**..- Y . - . R . - - ;** . , : * . - * A ; 1 0 0 3
IAS10 EVENTS AFTER THE REPORTING PERIOD^ T; ; . - ** 1035 IAS 11
CONSTRUCTION CONTRACTS - R - * 1049 IAS 12 INCOME TAXES - * * *
.*... -**!..--- I R *:I- - - 1065 IAS16 PROPERTY, PLANT AND EQUIPMENT-
1 : * :*,= : , . .. .: 1 1 2 3 I A S 4 7 L E A S E S
*-.;;-,-*:.***.* ** .-..*!:-* V . : . * - Y . * ** *- - - : I I 5
7 IAS^LS R E V E N U E ;.**,..-****-.::**** » ** : - * * * . H 8 5
IAS 1 9 E M P L O Y E E BENEFITS * , ;IR ,.. ..-, -. : 4 2 0 5 ,IASCF
IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT
ASSISTANCE 1327 IAS 21 THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
1337 IAS 23 BORROWING COSTS 1369 IAS 24 RELATED PARTY DISCLOSURES 1389
IAS 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFITPLANS -_ 1405 IAS
27 CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS ,.. , .1417 IAS 28
INVESTMENTS IN ASSOCIATES . 1461 IAS 29 FINANCIAL REPORTING IN
HYPERINFLATIONARY ECONOMIES 1483 IAS 31 INTERESTS IN JOINT VENTURES 1493
IAS 32 FINANCIAL INSTRUMENTS: PRESENTATION 1515 IAS 33 EARNINGS PER
SHARE 1587 IAS 34 INTERIM FINANCIAL REPORTING 1643 IAS 36 IMPAIRMENT
OF ASSETS . , 1669 IAS 37 PROVISIONS, CONTINGENT LIABILITIES AND
CONTINGENT ASSETS 1823 IAS 38 INTANGIBLE ASSETS 1857 IAS 39 FINANCIAL
INSTRUMENTS: RECOGNITION AND MEASUREMENT 1927 IAS 40 INVESTMENT PROPERTY
, 2233 IAS 41 AGRICULTURE : 2281 INTERPRETATIONS IFRIC 1 CHANGES IN
EXISTING DECOMMISSIONING, RESTORATION AND SIMILAR LIABILITIES 2323 IFRIC
2 MEMBERS SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS 2343
IFRIC 4 DETERMINING WHETHER AN ARRANGEMENT CONTAINS A LEASE 2361 IFRIC 5
RIGHTS TO INTERESTS ARISING FROM DECOMMISSIONING, RESTORATION AND
ENVIRONMENTAL REHABILITATION FUNDS 2383 IFRIC 6 LIABILITIES ARISING FROM
PARTICIPATING IN A SPECIFIC MARKET- WASTE ELECTRICAL AND ELECTRONIC
EQUIPMENT 2399 IFRIC 7 APPLYING THE RESTATEMENT APPROACH UNDER IAS 29
FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES * : 2407 IFRIC 8
SCOPE OF IFRS 2 ... ; 2425 IFRIC 9 REASSESSMENT OF EMBEDDED DERIVATIVES
. 2435 IFRIC 10 INTERIM FINANCIAL REPORTING AND IMPAIRMENT *: ; 2445
IFRIC 11 IFRS 2-GROUP AND TREASURY SHARE TRANSACTIONS . ; 2453 IFRIC
12 SERVICE CONCESSION ARRANGEMENTS -..-.* - : 2465 IFRIC 13 CUSTOMER
LOYALTY PROGRAMMES : -2507 VI IASCF IFRIC 14 IAS 19-THE LIMIT ON A
DEFINED BENEFIT ASSET, MINIMUM FUNDING REQUIREMENTS AND THEIR
INTERACTION 2523 SIC-7 INTRODUCTION OF THE EURO 2545 SIC-1O GOVERNMENT
ASSISTANCE*NO SPECIFIC RELATION TO OPERATING ACTIVITIES 2551 SIC-12
CONSOLIDATION-SPECIAL PURPOSE ENTITIES 2555 SIC-13 JOINTLY CONTROLLED
ENTITIES*NON-MONETARY CONTRIBUTIONS BY VENTURERS 2563 SIC-15 OPERATING
LEASES^INCENTIVES 2569 SIC-21 INCOME TAXES*RECOVERY OF REVALUED
NON-DEPRECIABLE ASSETS 2575 SIC-25 INCOME TAXES*CHANGES IN THE TAX
STATUS OF AN ENTITY OR ITS SHAREHOLDERS 2579 SIC-27 EVALUATING THE
SUBSTANCE OF TRANSACTIONS INVOLVING THE LEGAL FORM OF A LEASE 2585
SIC-29 SERVICE CONCESSION ARRANGEMENTS: DISCLOSURES 2595 SIC-31
REVENUE*BARTER TRANSACTIONS INVOLVING ADVERTISING SERVICES 2601 SIC-32
INTANGIBLE ASSETS-WEB SITE COSTS 2607 GLOSSARY OF TERMS 2617 INDEX IASCF
VII
|
| adam_txt |
STANDARDS -CFFLRSSL 2(0X0) INCLUDING INTERNATIONAL ACCOUNTING STANDARDS
(IASS) AND INTERPRETATIONS AS APPROVED AT 1 JANUARY 2008 ' THE
CONSOLIDATED TEXT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS - AS
APPROVED AT 1 JANUARY 2008 INTERNATIONAL ACCOUNTING STANDARDS BOARD 30
CANNON STREET LONDON EC4M 6XH UNITED KINGDOM TELEPHONE: +44 (0)20 7246
6410 FAX: +44 (0)20 7246 6411 EMAIL: IASB@IASB.ORG PUBLICATIONS
TELEPHONE: +44 (0)20 7332 2730 PUBLICATIONS FAX: +44 (0)20 7332 2749
PUBLICATIONS EMAIL: PUBLICATIONS@IASB.ORG WEB: WWW.IASB.ORG CONTENTS
CHANGES IN THIS EDITION ^ - R . * 1 INTRODUCTION TO THIS EDITION ' ' ?*
! '*"*" " : - '3 IASC FOUNDATION CONSTITUTION ! '" WK I?I ' ''""* 70 ^3
DUE PROCESS HANDBOOK FOR THE IASB * -* 25 DUE PROCESS HANDBOOK FOR THE
IFRIC ,51 PREFACE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ; 63
FRAMEWORK FOR THE PREPARATION AND PRESENTATION^ FINANCIAL;, 1 *;, L
STATEMENTS .' ,69 INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSS)
IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL FINARICIAT REPORTING - *
STANDARDS ; U ,R .*. -; :H;R I,J : ;C95 IFRS2 SHARE-BASED PAYMENT 1 . .
:./ . ; *:(,.* *.* * :.: ; * -K ;7 '"^187 IFRS 3 BUSINESS
COMBINATIONS ; * '. *******--. { V 323 IFRS 4 INSURANCE CONTRACTS * ,
. 527 IFRS 5 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED
OPERATIONS 665 IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL
RESOURCES 717 IFRS 7 FINANCIAI'INSTRIIMENTST DISCLOSURES . - . * .^^
IFRS 8 OPERATING SEGMENTS , ,.§ 15 INTERNATIONAL ACCOUNTING STANDARDS
(IASS) IAS 1 PRESENTATION OF FINANCIAL STATEMENTS ., -.,,879 IAS2
INVENTORIES .: ,, F - . - ,.*., ; * . , * * ' . 961 IAS 7 STATEMENT OF
CASH FLOWS . " , : 981 IAS 8 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING
*ESTIMATES AND E R R O R S . ; ,, O . ** . J , - . ; , - ^ R: J ,- J -,
; .:-.,N/' .**.-' Y . - . R . - - ;** .', : * ' . - * " A ; 1 0 0 3
IAS10 EVENTS AFTER THE REPORTING PERIOD^ " T; ' ; '. - ** 1035 IAS 11
CONSTRUCTION CONTRACTS ' - R - * 1049 IAS 12 INCOME TAXES -' * * *
.*.''-**!.--- I R *:I- - -' 1065 IAS16 PROPERTY, PLANT AND EQUIPMENT-
1 : * :*,= : , . . .: ' 1 1 2 3 I A S 4 7 L E A S E S
*-.;;-,-*:.***.*'** .-.*!:-* V . : . * - Y . *'**'*- -'-' : ' I I 5
7 IAS^LS R E V E N U E ;.**,.-****-.::**** » ** '': - *'* * '. H 8 5
IAS 1 9 E M P L O Y E E BENEFITS * , ;IR ,.'.-, -. ": 4 2 0 5 ,IASCF
IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT
ASSISTANCE 1327 IAS 21 THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
1337 IAS 23 BORROWING COSTS 1369 IAS 24 RELATED PARTY DISCLOSURES 1389
IAS 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFITPLANS -_ 1405 IAS
27 CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS ,. , .1417 IAS 28
INVESTMENTS IN ASSOCIATES . 1461 IAS 29 FINANCIAL REPORTING IN
HYPERINFLATIONARY ECONOMIES 1483 IAS 31 INTERESTS IN JOINT VENTURES 1493
IAS 32 FINANCIAL INSTRUMENTS: PRESENTATION 1515 IAS 33 EARNINGS PER
SHARE ' 1587 IAS 34 INTERIM FINANCIAL REPORTING 1643 IAS 36 IMPAIRMENT
OF ASSETS . , 1669 IAS 37 PROVISIONS, CONTINGENT LIABILITIES AND
CONTINGENT ASSETS 1823 IAS 38 INTANGIBLE ASSETS 1857 IAS 39 FINANCIAL
INSTRUMENTS: RECOGNITION AND MEASUREMENT 1927 IAS 40 INVESTMENT PROPERTY
, 2233 IAS 41 AGRICULTURE : 2281 INTERPRETATIONS IFRIC 1 CHANGES IN
EXISTING DECOMMISSIONING, RESTORATION AND SIMILAR LIABILITIES 2323 IFRIC
2 MEMBERS' SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS 2343
IFRIC 4 DETERMINING WHETHER AN ARRANGEMENT CONTAINS A LEASE 2361 IFRIC 5
RIGHTS TO INTERESTS ARISING FROM DECOMMISSIONING, RESTORATION AND
ENVIRONMENTAL REHABILITATION FUNDS 2383 IFRIC 6 LIABILITIES ARISING FROM
PARTICIPATING IN A SPECIFIC MARKET- WASTE ELECTRICAL AND ELECTRONIC
EQUIPMENT 2399 IFRIC 7 APPLYING THE RESTATEMENT APPROACH UNDER IAS 29
FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES \ * : 2407 IFRIC 8
SCOPE OF IFRS 2 . ; 2425 IFRIC 9 REASSESSMENT OF EMBEDDED DERIVATIVES
. 2435 IFRIC 10 INTERIM FINANCIAL REPORTING AND IMPAIRMENT *: ; 2445
IFRIC 11 IFRS 2-GROUP AND TREASURY SHARE TRANSACTIONS . ; 2453 IFRIC
12 SERVICE CONCESSION ARRANGEMENTS -.-.* - : 2465 IFRIC 13 CUSTOMER
LOYALTY PROGRAMMES : -2507 VI IASCF IFRIC 14 IAS 19-THE LIMIT ON A
DEFINED BENEFIT ASSET, MINIMUM FUNDING REQUIREMENTS AND THEIR
INTERACTION 2523 SIC-7 INTRODUCTION OF THE EURO 2545 SIC-1O GOVERNMENT
ASSISTANCE*NO SPECIFIC RELATION TO OPERATING ACTIVITIES 2551 SIC-12
CONSOLIDATION-SPECIAL PURPOSE ENTITIES 2555 SIC-13 JOINTLY CONTROLLED
ENTITIES*NON-MONETARY CONTRIBUTIONS BY VENTURERS 2563 SIC-15 OPERATING
LEASES^INCENTIVES 2569 SIC-21 INCOME TAXES*RECOVERY OF REVALUED
NON-DEPRECIABLE ASSETS 2575 SIC-25 INCOME TAXES*CHANGES IN THE TAX
STATUS OF AN ENTITY OR ITS SHAREHOLDERS 2579 SIC-27 EVALUATING THE
SUBSTANCE OF TRANSACTIONS INVOLVING THE LEGAL FORM OF A LEASE 2585
SIC-29 SERVICE CONCESSION ARRANGEMENTS: DISCLOSURES 2595 SIC-31
REVENUE*BARTER TRANSACTIONS INVOLVING ADVERTISING SERVICES 2601 SIC-32
INTANGIBLE ASSETS-WEB SITE COSTS 2607 GLOSSARY OF TERMS 2617 INDEX IASCF
VII |
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| index_date | 2024-07-02T20:02:26Z |
| indexdate | 2024-07-09T21:12:31Z |
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| language | English |
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| spelling | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 International Accounting Standards Boards London IASB 2008 VII, 2719 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Financiële verslaglegging gtt Standaardisatie gtt Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s DE-604 International Accounting Standards Board Sonstige (DE-588)3050910-5 oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016370456&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 Accountancy gtt Financiële verslaglegging gtt Standaardisatie gtt Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 |
| title_auth | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 |
| title_exact_search | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 |
| title_exact_search_txtP | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 |
| title_full | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 International Accounting Standards Boards |
| title_fullStr | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 International Accounting Standards Boards |
| title_full_unstemmed | International Financial Reporting Standards (IFRSs) ... 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 International Accounting Standards Boards |
| title_short | International Financial Reporting Standards (IFRSs) ... |
| title_sort | international financial reporting standards ifrss 2008 including international accounting standards iass and interpretations as approved at 1 january 2008 |
| title_sub | 2008 ; including International Accounting Standards (IASs) and interpretations as approved at 1 January 2008 |
| topic | Accountancy gtt Financiële verslaglegging gtt Standaardisatie gtt Financial statements Standards International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Accountancy Financiële verslaglegging Standaardisatie Financial statements Standards International Financial Reporting Standards |
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