Ifrs 1 First Time Adoption Of Ifrs

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Ifrs 1

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Author : International Accounting Standards Committee Foundation
language : en
Publisher:
Release Date : 2003

Ifrs 1 written by International Accounting Standards Committee Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting categories.

Ifrs 1

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2003

Ifrs 1 written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting categories.

Ifrs 1 First Time Adoption Of Ifrs

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Author : Daniel Saak
language : de
Publisher: GRIN Verlag
Release Date : 2007

Ifrs 1 First Time Adoption Of Ifrs written by Daniel Saak and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Bielefeld, Veranstaltung: Seminar zur Konzernrechnungslegung, Sprache: Deutsch, Abstract: Am 19. Juni 2003 hat das International Accounting Standards Board (IASB) den International Financial Reporting Standard 1 (IFRS 1): First time Adoption of International Financial Reporting Standards veröffentlicht. Dieser Standard hat das Ziel Unternehmen mit ihren jeweiligen nationalen Rechnungslegungsvorschriften die erstmalige Anwendung sowie den Einstieg in die internationale IFRS - Rechnungslegung zu erleichtern und gleichzeitig den Bilanzadressaten qualitativ hochwertige Informationen bereitzustellen. Aufgrund der Verordnung der Europäischen Union sind alle kapitalmarktorientierten Unternehmen ab dem 01.01.2005 verpflichtet ihre Konzernabschlüsse nach der IFRS - Rechnungslegung zu erstellen. Bisher war die Regelung, um einen erstmaligen Konzernabschluss nach den International Accounting Standards (IAS) zu erstellen, in den Standing Interpretations Committee kurz SIC-8 enthalten. Einige Regelungen des SIC-8 sind im IFRS 1 übernommen worden, wie z.B. der Grundsatz der retrospektiven Anwendung sowie die Regelung, dass beim Übergang auf IAS entstehende Differenzen mit den Gewinnrücklagen in der Eröffnungsbilanz verrechnet werden. Regelungen des SIC-8 ließen jedoch auch eine Vielzahl von Interpretationsspielräumen zu, z.B. ist ein Abweichen von der grundsätzlich retrospektiven Anwendung möglich, wenn der Anpassungsbetrag aus früheren Perioden nicht mit einem vertretbaren Aufwand bestimmt werden kann. Mit den neuen Vorschriften des IFRS 1 soll sichergestellt werden, dass ein erstmaliger Abschluss folgende Ziele gewährleistet: 1. Die Abschlussadressaten sollen transparente und hochwertige über alle offen gelegten Perioden vergleichbare Informationen erhalten sowie die 2. Lieferung eines angemessenen Startpunktes der Rechnungslegung auf der Grundlage der IFRS und

Adopting Ifrs

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Author :
language : en
Publisher:
Release Date : 2004

Adopting Ifrs written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Financial statements categories.

Wg L S Analysis Of Ifrs 1 First Time Adoption

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Author :
language : en
Publisher:
Release Date : 2010

Wg L S Analysis Of Ifrs 1 First Time Adoption written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.

Ifrs 1 First Time Adoption Of International Financial Reporting Standards

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Author :
language : en
Publisher:
Release Date : 2008

Ifrs 1 First Time Adoption Of International Financial Reporting Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.

Ifrs 1 First Time Adoption Of International Financial Reporting Standards International Accounting Standards Board

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Author :
language : en
Publisher:
Release Date : 2008

Ifrs 1 First Time Adoption Of International Financial Reporting Standards International Accounting Standards Board written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.

Amendments To Ifrs 1 First Time Adoption Of International Financial Reporting Standards And Ias 27 Consolidated And Separate Financial Statements

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2008

Amendments To Ifrs 1 First Time Adoption Of International Financial Reporting Standards And Ias 27 Consolidated And Separate Financial Statements written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Consolidation and merger of corporations categories.

Ifrs 1 First Time Adoption Of International Financial Reporting Standards

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2008

Ifrs 1 First Time Adoption Of International Financial Reporting Standards written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.

Ifrs 1 First Time Adoption Pf International Financial Reporting Standards

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2008

Ifrs 1 First Time Adoption Pf International Financial Reporting Standards written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.