Exposure draft of proposed improvements to international financial reporting standards: first annual improvement project ; comments to be received by 11 January 2008
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
London
International Accounting Standards Board
2007
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 170 S. |
| ISBN: | 9781905590438 1905590431 |
Staff View
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Record in the Search Index
| _version_ | 1804141019317403648 |
|---|---|
| adam_text | Annual Improvements to IFRSs—Exposure Draft October 2007
DRAFT IMPROVEMENTS TO
INTERNATIONAL FINANCIAL REPORTING STANDARDS pages
INTRODUCTION TO EXPOSURE DRAFT 4
APPROVAL OF EXPOSURE DRAFT BY THE BOARD 8
IFRS 1 First-time Adoption of International Financial Reporting Standards 9
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 45
IFRS 7 Financial Instruments: Disclosures 50
IAS 1 Presentation of Financial Statements 55
IAS 2 Inventories 63
IAS 7 Statement of Cash Flows 65
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 67
IAS 10 Events after the Reporting Period 71
IAS 16 Property, Plant and Equipment 74
IAS 17 Leases 80
IAS 18 Revenue 85
IAS 19 Employee Benefits 88
IAS 20 Accounting for Government Grants and Disclosure of Government
Assistance 98
IAS 23 Borrowing Costs 106
IAS 27 Consolidated and Separate Financial Statements 109
IAS 28 Investments in Associates 113
IAS 29 Financial Reporting in Hyperinflationary Economies 120
I AS 31 Interests in Joint Ventures 125
IAS 32 Financial Instruments: Presentation 128
IAS 34 Interim Financial Reporting 130
IAS 36 Impairment of Assets 133
IAS 38 Intangible Assets 138
IAS 39 Financial Instruments: Recognition and Measurement 145
IAS 40 Investment Property 156
IAS 41 Agriculture 163
© Copyright IASCF
|
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| physical | 170 S. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | International Accounting Standards Board |
| record_format | marc |
| spelling | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 International Accounting Standards Board Improvements to international financial reporting standards First annual improvements project First annual improvements project: Exposure draft of proposed improvements to international financial reporting standards London International Accounting Standards Board 2007 170 S. txt rdacontent n rdamedia nc rdacarrier Financial statements / Standards Disclosure in accounting Corporations / Accounting / Standards Accounting / Standards International Accounting Standards Board Sonstige (DE-588)3050910-5 oth International Accounting Standards Committee Foundation Sonstige (DE-588)10037869-9 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018885975&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 Financial statements / Standards Disclosure in accounting Corporations / Accounting / Standards Accounting / Standards |
| title | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 |
| title_alt | Improvements to international financial reporting standards First annual improvements project First annual improvements project: Exposure draft of proposed improvements to international financial reporting standards |
| title_auth | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 |
| title_exact_search | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 |
| title_full | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 International Accounting Standards Board |
| title_fullStr | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 International Accounting Standards Board |
| title_full_unstemmed | Exposure draft of proposed improvements to international financial reporting standards first annual improvement project ; comments to be received by 11 January 2008 International Accounting Standards Board |
| title_short | Exposure draft of proposed improvements to international financial reporting standards |
| title_sort | exposure draft of proposed improvements to international financial reporting standards first annual improvement project comments to be received by 11 january 2008 |
| title_sub | first annual improvement project ; comments to be received by 11 January 2008 |
| topic | Financial statements / Standards Disclosure in accounting Corporations / Accounting / Standards Accounting / Standards |
| topic_facet | Financial statements / Standards Disclosure in accounting Corporations / Accounting / Standards Accounting / Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018885975&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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