Startseite Partner Suche Impressum Kontakt Diskussionsforum

-

-

Aktuelle Jobs

-

 

Jobbörse

 

-

Allgemein

-

 

Diskussionsforum

 

 

IFRS/IAS  

 

Newsletter  

Musterabschluss

Abschlüsse

-

Dienstleistungen

-

 

IFRS Anwendergruppe

 

 

Umstellungen auf IFRS  

Software/IFRS-Toolkit

-

Grundlagen

-

 

Was sind IFRS/IAS?

 

 

Was ist der IASB?  

 

Umstellungsprozess  

 

Endorsement  

Glossar

-

Mittelstand

-

 

IFRS für KMU  

-

Literatur

-

 

Presse

 

 

Aufsatzdatenbank  

 

Fachbücher  

Broschüren

-

Texte deutsch

-

 

Framework

 

 

Standards  

Interpretations

-

Texte englisch

-

 

Framework

 

 

Standards  

Interpretations

-

Sonstiges

-

 

Gästebuch

 

 

Archive  

 

Links  

 

Über uns  

Sitemap


-

INTERNATIONAL ACCOUNTING STANDARD 1 (2005)

Index

  Source

-

Commission Regulation (EC) No 2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33 

  Content

-

IAS 1: Presentation of Financial Statements

This IAS contains amendments resulting from the adoption of Commission Regulation (EC) No. 2236/2004 of 29 December 2004.

Objective
 

1

Scope
 

2-6

Purpose of Financial Statements
 

7

Components of Finanicial Statements
 

8-10

Definitions

11-12

Overall Considerations
 

13-41

Fair Presentation and Compliance with IFRSs

13-22

Going Concern
 

23-24

Accrual Basis of Accounting
 

25-26

Consistency of Presentation
 

27-28

Materiality and Aggregation
 

29-30

Offsetting
 

32-35

Comparative Information
 

36-41

Structure and Content
 

42-126

Introduction
 

42-43

Identification of the Financial Statements
 

44-48

Reporting Period
 

49-50

Balance Sheet
 

51-77

Current/Non-current Distinction

51-56

Current Assets

57-59

Current Liabilities

60-67

Information to be Presented on the Face of the Balance Sheet

68-73

Information to be Presented either on the Face of the Balance Sheet or in the Notes

74-77

Income Statement
 

78-95

Profit of Loss for the Period

78-80

Information to be Presented on the Face of the Income Statement

81-85

Information to be Presented either on the Face of the Income Statement or in the Notes

86-95

Statement of Changes in Equity
 

96-101

Cash Flow Statement
 

102

Notes
 

103-126

Structure

103-107

Disclosure of Accounting Policies

108-115

Key Sources of Estimation Uncertainty

116-124

Other Disclsorues

125-126

Effective Date
 

127

Withdrawal of IAS 1 (revised 1997)
 

128

Appendix

A1-A11

 

Index

 


 

Anzeige

Newsletter:

Name

E-Mail

-

Partner

-

RöverBrönner KG

-

Mediadaten

-

 

Zugriffszahlen

 

Onlinewerbung

-

Veranstalter

-

 

AvenDATA GmbH

 

 

Digitale Signatur

 

 

GDPdU Portal

 

 

Unternehmens-nachfolge

 

 

Verfahrens-dokumentation

 

 

AvenDATA GmbH. Kaiserin-Augusta-Allee 14 . D-10553 Berlin . Deutschland
  Tel +49 30 700 157 500 . Fax +49 30 700 157 599  . E-mail: webmaster@ifrs-portal.com