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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Professional investors and the decision usefulness of financial reporting. Liabilities IAS 37 amend. IAS 33 — Earnings per Share.

Submissions & Comment letters

Journal of International Accounting Research 14 2: Perspektiven der deutschen Rahmenkonzepf – Auswirkungen des Kapitalaufnahmeerleichterungsgesetzes und des Gesetzes zur Kontrolle und Transparenz im Unternehmensbereich.

The role of the business model in financial statements – Research Paper. Vesting conditions and Cancellations. Financial Instruments with Characteristics of Equity alt. Identification of Exposures Qualifying for Hedge Accounting. Novation of Derivatives and Continuation of Hedge Accounting.


Separate Financial Statements Equity Method.

AFRAC | Kommentare

A Measurement Basis or one-line Consolidation. IAS 39 Replacement 3: The Objective of Financial Reporting, and Chapter 2: Accounting and Business Research, 47 5: Conceptual thoughts rzhmenkonzept empirical evidence]. The decision usefulness of financial accounting measurement concepts: Contemporary Accounting Research 26 3: IAS 19 — Contribution-based promises.

Evidence from Italian Market Microstructure Data.


Benutzerspezifische Werkzeuge Seite bearbeiten. IAS 39 Replacement 2: Accounting, Organizations and Society 39 7: Evidence from an online survey of uasb investors and their advisors.

Invitation to Comment and main text.

Wer regiert das IASB? Illiquidity and the Measurement of Stock Price Synchronicity. Consolidation – Investment Entities.


Regulative Opportunities for German Rule-Making]: DIW — Vierteljahreshefte zur Wirtschaftsforschung Indossierung Annual Improvements Festschrift zu Ehren von Christian Kirchner: Proposed Amendments to IAS Accounting in Europe 11 2: An Exploratory Interview Study. IAS 39 Replacement 1: Evidence from Capital Providers. Liquidity and Announcement Effects]. International Differences in Conditional Conservatism: European Accounting Review 19 3: Investment Entities – Applying the Consolidation Exception.


Rate regulated Activities Comprehensive Project.

Issues for the Review. Recovery of Underlying Assets. Evidence from the Field. Review of Accounting Studies 20 1: Who Benefits from Voluntary Disclosure? Expected Cash Flow Approach. European Accounting Review 15 4: Ramhenkonzept for Dynamic Risk Management.

Application of Materiality to Financial Statements. Financial Instruments with characteristics of equity.

Unit of account for forward contracts with volumetric optionality.

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