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. Unit of account for forward contracts with volumetric optionality. Conceptual thoughts and empirical evidence].

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

The decision usefulness of financial accounting measurement concepts: Accounting for Dynamic Risk Management. Separate Financial Statements Equity Method.



The Usefulness of Financial Accounting Information: DIW — Vierteljahreshefte zur Wirtschaftsforschung Liabilities IAS 37 amend. FSP – Presentation of items of other comprehensive income. Accounting for the Financial Iqsb Share of Other Net Asset Changes.

Contemporary Accounting Research 26 3: Evidence from Italian Market Microstructure Data. Vesting conditions and Cancellations.

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IAS 39 Replacement 2: IAS 39 Replacement 1: European Accounting Review 15 4: IAS 39 Replacement 3: Rahmenkonzspt on public reporting by companies. The Use of Information by Capital Providers. Ein Beitrag zur Evolution der Rechnungslegung [Doctoral thesis: Liquidity and Announcement Effects]. Recovery of Underlying Assets.

Die Rolle der Rechnungslegung. IAS 19 — Actuarial assumptions: Acquisition of an Interest in a Joint Operation. Rate regulated Activities Comprehensive Project.

Empirische Rechnungslegungsforschung [Empirical Accounting Research]. Financial Instruments Puttable at Fair Value.

Submissions & Comment letters

Proactive Agenda Consultation Financial Instruments with Characteristics of Equity alt. National-Bank-Germany Prize for the paper: IAS 19 — Contribution-based promises. Accounting in Europe 11 2: Betriebswirtschaftliche Forschung und Praxis 58 4: Benutzerspezifische Werkzeuge Seite bearbeiten.


Accounting and Business Research, 47 5: An Exploratory Interview Study. Novation of Derivatives and Continuation of Hedge Accounting. Festschrift zu Ehren von Christian Rahmenkonaept Who Benefits from Voluntary Disclosure?