Finanzmarktrecht: I
Saved in:
| Other Authors: | |
|---|---|
| Format: | Book |
| Language: | German |
| Published: |
Wien
LexisNexis ARD ORAC
2014
|
| Edition: | 25. Aufl., Stand: 1.10.2014 |
| Series: | Kodex des österreichischen Rechts
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 1715 S. |
| ISBN: | 9783700759539 |
Staff View
MARC
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Record in the Search Index
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|---|---|
| adam_text |
Titel: Bd. 2. Insights into IFRS. 2014/15
Autor:
Jahr: 2014
OVERVIEW OF CONTENTS
About this publication
Abbreviations
Acknowledgements
1. Background
1.1 Introduction
1.2 Conceptual Framework
2. General issues
2.1 Form and components of financial statements
2.2 Changes in equity
2.3 Statement of cash flows
2.4 Fair value measurement
2.5 Consolidation
2.6 Business combinations
2.7 Foreign currency translation
2.8 Accounting policies, errors and estimates
2.9 Events after the reporting date
2.10 Hyperinflation
3. Statement of financial position
3.1 General
3.2 Property, plant and equipment
3.3 Intangible assets and goodwill
3.4 Investment property
3.5 Associates and the equity method
3.6 Joint arrangements
3.7 [Not used]
3.8 Inventories
3.9 Biological assets
3.10 Impairment of non-financial assets
3.11 [Not used]
3.12 Provisions, contingent assets and liabilities
3.13 Income taxes
4. Statement of profit or loss and OCI
4.1 General
4.2 Revenue
4.2A Revenue: IFRS 15
4.3 Government grants
iv
viii
ix
3
3
15
25
25
39
45
59
139
243
329
365
379
389
407
407
415
447
471
499
551
591
615
623
687
747
861
861
877
941
973
987
4.4 Employee benefits
4.5 Share-based payments 1065
4.6 Borrowing costs
5. Special topics
5.1 Leases 1193
5.2 Operating segments 1249
5.3 Earnings per share !275
5.4 Non-current assets held for sale and discontinued operations 1319
5.5 Related party disclosures 1339
5.6 Investment entities 1357
5.7 Non-monetary transactions 1379
5.8 Accompanying financial and non-financial information 1389
5.9 Interim financial reporting 1397
5.10 [Not used]
5.11 Extractive activities 1419
5.12 Service concession arrangements 1439
5.13 Common control transactions and Newco formations 1473
6. First-time adoption of IFRS 1515
6.1 First-time adoption of IFRS 1515
6.2A Regulatory deferral accounts and first-time adoption of IFRS 1601
7. Financial instruments 1617
7.1 Scope and definitions 1617
7.2 Derivatives and embedded derivatives 1641
7.3 Equity and financial liabilities 1669
7.4 Classification of financial assets and financial liabilities 1729
7.5 Recognition and derecognition 1753
7.6 Measurement and gains and losses 1801
7.7 Hedge accounting 1857
7.8 Presentation and disclosures 1959
7A Financial instruments: IFRS 9 (2013) 2003
8. Insurance 2121
8.1 Insurance contracts 2121
Reproduced chapter (Volume 2 only) 2139
2.4 Fair value measurement R59
Appendices and index A1
Appendix I: Currently effective requirements and forthcoming requirements A3
Appendix II: Table of concordance A13
Appendix III: List of examples A15
Index A45 |
| any_adam_object | 1 |
| author2 | Leixner, Iris |
| author2_role | edt |
| author2_variant | i l il |
| author_facet | Leixner, Iris |
| building | Verbundindex |
| bvnumber | BV042204178 |
| classification_rvk | PU 2365.600 |
| ctrlnum | (DE-599)BVBBV042204178 |
| discipline | Rechtswissenschaft |
| edition | 25. Aufl., Stand: 1.10.2014 |
| format | Book |
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| id | DE-604.BV042204178 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T11:48:14Z |
| institution | BVB |
| isbn | 9783700759539 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027642996 |
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| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
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| series2 | Kodex des österreichischen Rechts |
| spelling | Finanzmarktrecht I bearb. von Iris Leixner 25. Aufl., Stand: 1.10.2014 Wien LexisNexis ARD ORAC 2014 1715 S. txt rdacontent n rdamedia nc rdacarrier Kodex des österreichischen Rechts Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht (DE-588)4048737-4 gnd rswk-swf Kreditmarkt (DE-588)4073788-3 gnd rswk-swf Kapitalmarktrecht (DE-588)7573652-4 gnd rswk-swf Bankrecht (DE-588)4004473-7 gnd rswk-swf Österreich (DE-588)4043271-3 gnd rswk-swf (DE-588)4135952-5 Quelle gnd-content Österreich (DE-588)4043271-3 g Kreditmarkt (DE-588)4073788-3 s Recht (DE-588)4048737-4 s Europäische Union (DE-588)5098525-5 b DE-604 Kapitalmarktrecht (DE-588)7573652-4 s Bankrecht (DE-588)4004473-7 s Leixner, Iris edt (DE-604)BV042204169 1 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027642996&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Finanzmarktrecht Europäische Union (DE-588)5098525-5 gnd Recht (DE-588)4048737-4 gnd Kreditmarkt (DE-588)4073788-3 gnd Kapitalmarktrecht (DE-588)7573652-4 gnd Bankrecht (DE-588)4004473-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4048737-4 (DE-588)4073788-3 (DE-588)7573652-4 (DE-588)4004473-7 (DE-588)4043271-3 (DE-588)4135952-5 |
| title | Finanzmarktrecht |
| title_auth | Finanzmarktrecht |
| title_exact_search | Finanzmarktrecht |
| title_full | Finanzmarktrecht I bearb. von Iris Leixner |
| title_fullStr | Finanzmarktrecht I bearb. von Iris Leixner |
| title_full_unstemmed | Finanzmarktrecht I bearb. von Iris Leixner |
| title_short | Finanzmarktrecht |
| title_sort | finanzmarktrecht |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht (DE-588)4048737-4 gnd Kreditmarkt (DE-588)4073788-3 gnd Kapitalmarktrecht (DE-588)7573652-4 gnd Bankrecht (DE-588)4004473-7 gnd |
| topic_facet | Europäische Union Recht Kreditmarkt Kapitalmarktrecht Bankrecht Österreich Quelle |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027642996&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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