International Financial Reporting Standards (IFRS) 2024: Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU
Saved in:
| Other Authors: | , |
|---|---|
| Format: | Book |
| Language: | German English |
| Published: |
Weinheim
Wiley-VCH GmbH
2024
|
| Edition: | 18. Ausgabe |
| Series: | Wiley Text
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Auf Buchdeckel: Englisch - Deutsch, English - German |
| Physical Description: | XIX, 1661 Seiten |
| ISBN: | 9783527511891 |
Staff View
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Record in the Search Index
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| adam_text |
INHALT
GELEITWORT
DIE
VERLAUTBARUNGEN
DER
IASB-RECHNUNGSLEGUNG
RAHMENKONZEPT
FUER DIE
AUFSTELLUNG
UND
DARSTELLUNG VON
ABSCHLUESSEN
INTERNATIONAL
ACCOUNTING
STANDARDS
VI
XII
2
FOREWORD
THE IASB
FINANCIAL
REPORTING
PROT
FRAMEWORK
FOR THE
PREPARATION
A
INTERNATIONAL
ACCOUNTING
STANDAA
IAS 1
DARSTELLUNG
DES
ABSCHLUSSES
34
IAS
1
PRESENTATION OF
FINANCI;
IAS 2
VORRAETE
84
IAS
2
INVENTORIES
IAS
7
KAPITALFLUSSRECHNUNGEN
96
IAS 7
STATEMENTS
OF CASH
FLOI
IAS 8
RECHNUNGSLEGUNGSMETHODEN,
AENDERUNGEN
VON
RECHNUNGSLEGUNGSBEZOGENEN
SCHAETZUNGEN
UND
FEHLER
114
IAS
8
ACCOUNTING
POLICIES, CH
IAS 10
EREIGNISSE
NACH
DER
BERICHTSPERIODE
132
IAS
10
EVENTS ALTER
THE REPORT
IAS 12
ERTRAGSTEUERN
140
IAS 12
INCOME
TAXES
IAS 16
SACHANLAGEN
190
IAS 16
PROPERTY,
PLANT AND
EQU
IAS 19
LEISTUNGEN
AN
ARBEITNEHMER
216
IAS 19
EMPLOYEE
BENEFITS.
IAS
20
BILANZIERUNG
UND
DARSTELLUNG
VON
ZUWENDUNGEN
DER OEFFENTLICHEN
HAND
278
IAS
20
ACCOUNTING FOR
GOVERM
IAS
21
AUSWIRKUNGEN
VON
WECHSELKURSAENDERUNGEN
290
IAS
21
THE
EFFECTS OF
CHANGES I
IAS
23
FREMDKAPITALKOSTEN
310
IAS 23
BORROWING COSTS
IAS 24
ANGABEN
UEBER
BEZIEHUNGEN
ZU
NAHESTEHENDEN
UNTERNEHMEN
UND
PERSONEN
318
IAS 24
RELATED PARTY
DISCLOSUR
IAS
26
BILANZIERUNG
UND
BERICHTERSTATTUNG
VON
ALTERSVERSORGUNGSPLAENEN
330
IAS 26
ACCOUNTING
AND REPORTI
IAS 27
EINZELABSCHLUESSE
342
IAS
27
SEPARATE FINANCIAL
STAT(
IAS
28
ANTEILE AN
ASSOZIIERTEN
UNTERNEHMEN
UND
GEMEINSCHAFTSUNTERNEHMEN
350
IAS 28
INVESTMENTS
IN ASSOCIA
IAS 29
RECHNUNGSLEGUNG
IN
HOCHINFLATIONSLAENDERN
368
IAS 29
FINANCIAL
REPORTING
IN I
IAS
32
FINANZINSTRUMENTE:
DARSTELLUNG
378
IAS
32
FINANCIAL
INSTRUMENTS:
IAS 33
ERGEBNIS
JE AKTIE
426
IAS 33
EARNINGS
PER SHARE.
.
IAS 34
ZWISCHENBERICHTERSTATTUNG
452
IAS 34
INTERIM
FINANCIAL
REPOR
IAS 36
WERTMINDERUNG
VON
VERMOEGENSWERTEN
470
IAS 36
IMPAIRMENT
OF ASSETS
IAS
37
RUECKSTELLUNGEN,
EVENTUALVERBINDLICHKEITEN
UND
EVENTUALFORDERUNGEN
524
IAS 37
PROVISIONS,
CONTINGENT
IAS 38
IMMATERIELLE
VERMOEGENSWERTE
546
IAS 38
INTANGIBLE ASSETS
IAS 39
FINANZINSTRUMENTE:
ANSATZ
UND
BEWERTUNG
584
IAS 39
FINANCIAL
INSTRUMENTS:
IAS
40
ALS
FINANZINVESTITION
GEHALTENE
IMMOBILIEN
628
IAS
40
INVESTMENT
PROPERTY . .
IAS 41
LANDWIRTSCHAFT
654
IAS 41
AGRICULTURE
INTERNATIONAL
FINANCIAL
REPORTING
STANDARDS
INTERNATIONAL
FINANCIAL
REPORTIM
IFRS 1
ERSTMALIGE
ANWENDUNG
DER
INTERNATIONAL
FINANCIAL
REPORTING
STANDARDS
668
IFRS 1
FIRST-TIME
ADOPTION
OF
IFRS
2
ANTEILSBASIERTE
VERGUETUNG
712
IFRS
2
SHARE-BASED
PAYMENT
IFRS 3
UNTERNEHMENSZUSAMMENSCHLUESSE
760
IFRS
3
BUSINESS
COMBINATIONS
IFRS 5
ZUR
VERAEUSSERUNG
GEHALTENE
LANGFRISTIGE
VERMOEGENSWERTE
UND
AUFGEGEBENE
GESCHAEFTSBEREICHE
820
IFRS 5
NON-CURRENT
ASSETS
HEI
IFRS 6
EXPLORATION
UND EVALUIERUNG
VON
BODENSCHAETZEN
842
IFRS 6
EXPLORATION
FOR AND
EV
IFRS 7
FINANZINSTRUMENTE:
ANGABEN
850
IFRS
7
FINANCIAL
INSTRUMENTS:
IFRS 8
GESCHAEFTSSEGMENTE
912
IFRS 8
OPERATING
SEGMENTS.
.
IFRS 9
FINANZINSTRUMENTE
926
IFRS 9
FINANCIAL
INSTRUMENTS
IFRS 10
KONZERNABSCHLUESSE
1132
IFRS 10
CONSOLIDATED
FINANCIAL
IFRS 11
GEMEINSAME
VEREINBARUNGEN
1196
IFRS
11
JOINT
ARRANGEMENTS.
IFRS
12
ANGABEN ZU
ANTEILEN AN
ANDEREN
UNTERNEHMEN
1228
IFRS 12
DISCLOSURE
OF INTERESTS
IFRS 13
BEMESSUNG
DES
BEIZULEGENDEN
ZEITWERTS
1254
IFRS 13
FAIR VALUE
MEASUREME
IFRS 15
ERLOESE
AUS VERTRAEGEN
MIT
KUNDEN
1308
IFRS
15
REVENUE
FROM
CONTRAC
IFRS
16
LEASINGVERHAELTNISSE
1376
IFRS 16
LEASES
IFRS
17
VERSICHERUNGSVERTRAEGE
1432
IFRS 17
INSURANCE
CONTRACTS .
VIII
.
VI
.
XII
CONTENTS
FOREWORD
THE IASB FINANCIAL REPORTING PRONOUNCEMENTS
VII
XIII
2
FRAMEWORK
FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS
3
INTERNATIONAL ACCOUNTING STANDARDS
.
34
IAS
1
PRESENTATION OF FINANCIAL STATEMENTS 35
.
84
IAS 2
INVENTORIES 85
.
96
IAS 7
STATEMENTS OF CASH FLOWS 97
IAS 8
ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS 115
.
114
.
132
IAS 10
EVENTS AFTER THE REPORTING PERIOD
133
.
140
IAS 12
INCOME TAXES 141
190
IAS 16
PROPERTY, PLANT AND EQUIPMENT 191
216
IAS 19
EMPLOYEE BENEFITS
217
. 278
IAS 20
ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE
279
. 290
IAS 21
THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 291
310
IAS 23
BORROWING COSTS
311
.
318
IAS 24
RELATED PARTY DISCLOSURES 319
. 330
IAS 26
ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS 331
342
IAS 27
SEPARATE FINANCIAL STATEMENTS 343
350
IAS 28
INVESTMENTS IN ASSOCIATES AND JOINT VENTURES
351
. 368
IAS 29
FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES 369
. 378
IAS 32
FINANCIAL INSTRUMENTS: PRESENTATION
379
. X26
IAS 33
EARNINGS PER SHARE
427
. 452
IAS 34
INTERIM FINANCIAL REPORTING 453
. 470
IAS 36
IMPAIRMENT OF ASSETS
471
. 524
IAS 37
PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS 525
. 546
IAS 38
INTANGIBLE ASSETS
547
. 584
IAS 39
FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT 585
628
IAS 40
INVESTMENT PROPERTY 629
654
IAS 41
AGRICULTURE 655
INTERNATIONAL FINANCIAL REPORTING STANDARDS
668
IFRS 1
FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS 669
712
IFRS
2
SHARE-BASED PAYMENT 713
760
IFRS 3
BUSINESS COMBINATIONS
761
820
IFRS 5
NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
821
842
IFRS 6
EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES 843
850
IFRS 7
FINANCIAL INSTRUMENTS: DISCLOSURES
851
912
IFRS 8
OPERATING SEGMENTS
913
926
IFRS 9
FINANCIAL INSTRUMENTS
927
1132
IFRS 10
CONSOLIDATED FINANCIAL STATEMENTS 1133
1196
IFRS 11
JOINT ARRANGEMENTS
1197
1228
IFRS 12
DISCLOSURE OF INTERESTS IN OTHER ENTITIES 1229
1254
IFRS 13
FAIR VALUE MEASUREMENT 1255
1308
IFRS 15
REVENUE FROM
CONTRACTS WITH CUSTOMERS 1309
1376
IFRS 16
LEASES
1377
1432
IFRS 17
INSURANCE
CONTRACTS
1433
IX |
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| edition | 18. Ausgabe |
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| id | DE-604.BV049592241 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T23:33:32Z |
| indexdate | 2025-05-06T04:00:38Z |
| institution | BVB |
| isbn | 9783527511891 |
| language | German English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034936877 |
| oclc_num | 1430760166 |
| open_access_boolean | |
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| physical | XIX, 1661 Seiten |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Wiley-VCH GmbH |
| record_format | marc |
| series2 | Wiley Text |
| spellingShingle | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd Englisch (DE-588)4014777-0 gnd Deutsch (DE-588)4113292-0 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4367663-7 (DE-588)4014777-0 (DE-588)4113292-0 |
| title | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU |
| title_auth | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU |
| title_exact_search | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU |
| title_exact_search_txtP | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU |
| title_full | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU mit einem Geleitwort und einer Einstiegshilfe von Prof. Dr. Henning Zülch und Prof. Dr. Matthias Hendler |
| title_fullStr | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU mit einem Geleitwort und einer Einstiegshilfe von Prof. Dr. Henning Zülch und Prof. Dr. Matthias Hendler |
| title_full_unstemmed | International Financial Reporting Standards (IFRS) 2024 Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU mit einem Geleitwort und einer Einstiegshilfe von Prof. Dr. Henning Zülch und Prof. Dr. Matthias Hendler |
| title_short | International Financial Reporting Standards (IFRS) 2024 |
| title_sort | international financial reporting standards ifrs 2024 deutsch englische textausgabe der von der eu gebilligten standards und interpretationen english german edition of the official standards and interpretations approved by the eu |
| title_sub | Deutsch-Englische Textausgabe der von der EU gebilligten Standards und Interpretationen : English & German edition of the official standards and interpretations approved by the EU |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd Englisch (DE-588)4014777-0 gnd Deutsch (DE-588)4113292-0 gnd |
| topic_facet | International Financial Reporting Standards International Accounting Standards Englisch Deutsch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034936877&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT zulchhenning internationalfinancialreportingstandardsifrs2024deutschenglischetextausgabedervondereugebilligtenstandardsundinterpretationenenglishgermaneditionoftheofficialstandardsandinterpretationsapprovedbytheeu AT hendlermatthias internationalfinancialreportingstandardsifrs2024deutschenglischetextausgabedervondereugebilligtenstandardsundinterpretationenenglishgermaneditionoftheofficialstandardsandinterpretationsapprovedbytheeu |
Indexes
THWS Würzburg Zentralbibliothek Lesesaal
| Call Number: |
1000 QP 820 I61 D4 |
|---|---|
| Copy 1 | ausleihbar Available Place a Hold |