Welche Verlautbarungen existieren im Rahmen der IASB-Rechnungslegung und welche Das Rahmenkonzept des IASB bildet ein hierarchisch aufgebautes. Conceptual Framework is that issued by the IASB in the English language. The International Accounting Standards Board is currently in the. Rahmenkonzept der IFRS Das Regelwerk des IASB besteht aus den Rechnungslegungsstandards (IAS/IFRS) und den Interpretationen der Standards .

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Perspektiven der deutschen Konzernrechnungslegung – Auswirkungen des Kapitalaufnahmeerleichterungsgesetzes und des Gesetzes zur Kontrolle und Transparenz im Unternehmensbereich.

Consolidation – Investment Entities. Wer regiert das IASB?

Submissions & Comment letters

National-Bank-Germany Prize for the paper: Evidence from the Field. Indossierung Annual Improvements Novation of Derivatives and Continuation of Hedge Accounting.

rahmenkonzeph Ein Beitrag zur Evolution der Rechnungslegung [Doctoral thesis: IAS 39 Replacement 1: Invitation to Comment and main text. Identification of Exposures Qualifying for Hedge Accounting. Liquidity and Announcement Effects].


Accounting and Business Research, 47 5: IAS 19 — Contribution-based promises. Application of Materiality to Financial Statements. Can it be omproved?

Joachim Gassen —

Contemporary Accounting Research 26 3: What if anything is wrong with the good old income statement? An Empirical Investigation] Kapitalmarktorientierte Rechnungslegung 1: Financial Instruments Puttable at Fair Value.

Journal of International Accounting Research 14 2: Rate regulated Activities Comprehensive Project. Accounting, Organizations and Society 39 7: Financial Instruments with characteristics of equity.

Definition von wesentlich Definition of Material.

Conceptual thoughts and empirical evidence]. EU-Fitness-Check on public reporting by companies. Geburtstag von Wolfgang Ballwieser, edited by M.

Amortised Cost and Impairment — Financial Instruments: Festschrift zu Ehren von Christian Kirchner: Illiquidity and the Measurement of Stock Price Synchronicity.

Review of Accounting Studies 20 1: Amortised Cost and Impairment. Evidence from European Private Firms.


Unit of account for forward contracts with volumetric optionality. An Exploratory Interview Study. IAS 39 Replacement 2: The decision usefulness of financial accounting measurement concepts: