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Standard IFRS 1 zur erstmaligen Anwendung der IFRS: Darstellung anhand von Praxisbeispielen

Standard IFRS 1 zur erstmaligen Anwendung der IFRS: Darstellung anhand von Praxisbeispielen

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Christian-Albrechts-Universität Kiel (Rechnungslegung), Sprache: Deutsch, Abstract: Seit 2001 besteht der International Accounting Standards Board (IASB) als Nachfolger des International Accounting Standards Committee (IASC). Der IASB schafft Regelungen für internationale Rechnungslegungsstandards, die International Financial Reporting Standards (IFRS). Die IFRS lösten die International Accounting Standards (IAS) ebenfalls durch die Neustrukturierung im Jahr 2001 ab. Die bereits geschaffenen IAS bleiben jedoch bis auf Weiteres bestehen. So gibt es neben dem IFRS 1 einen IAS 1, welcher sich u.a. mit den Gliederungsvorschriften auseinandersetzt. Diese beiden Standards sind also nicht gleichzusetzen. Der seit 2004 geltende IFRS 1 dient zur Regelung des erstmaligen Übergangs von einem nationalen Rechnungslegungskonzept (z.B. HGB) auf das internationale Konzept IFRS. Der IFRS 1 ist eine Vorgabe für den ersten nach IFRS aufgestellten Abschluss eines Unternehmens.


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Product Details
  • ISBN-13: 9783656689379
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Darstellung anhand von Praxisbeispielen
  • Width: 148 mm
  • ISBN-10: 3656689377
  • Publisher Date: 04 Aug 2014
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Weight: 54 gr


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Standard IFRS 1 zur erstmaligen Anwendung der IFRS: Darstellung anhand von Praxisbeispielen
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