Download or read book IFRS 1 written by International Accounting Standards Board and published by . This book was released on 2003 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 written by International Accounting Standards Committee Foundation and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 First time Adoption of International Financial Reporting Standards International Accounting Standards Board written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 First time Adoption of International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 First time Adoption of International Financial Reporting Standards written by and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 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 published by . This book was released on 2008 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Adopting IFRS written by and published by . This book was released on 2004 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 First time Adoption Pf International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Financial Reporting Standards IFRS Workbook and Guide written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2010-05-27 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) Workbook and Guide is a one stop resource for understanding and applying current International Financial Reporting Standards (IFRS) and offers: Easy-to-understand explanations of all IFRSs/IASs and IFRICs/SICs issued by the IASB/IASC up to March 2006 Illustrative examples Practical insights Worked case studies Multiple-choice questions with solutions Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC). Forewords by: Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB) Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)
Download or read book Exposure Draft of Proposed Amendments to IFRS 1 First time Adoption of International Financial Reporting Standards written by International Accounting Standards Board and published by . This book was released on 2007 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 First time Adoption of International Financial Reporting Standards written by and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 First time adoption of international financial reporting standards written by International Accounting Standards Board and published by . This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 First time Adoption of IFRS written by Daniel Saak and published by GRIN Verlag. This book was released on 2007 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book International Financial Reporting Standard 1 Basis for conclusions IFRS 1 written by and published by . This book was released on 2008 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exposure Draft of Proposed 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 published by . This book was released on 2007 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS 1 written by International Accounting Standards Board and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Financial Reporting Standard 1 IFRS 1 written by and published by . This book was released on 2008 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
