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 FINANCIAL REPORTING STANDARD 5 (2005)

Index

  Source

-

Commission Regulation (EC) No 2236/2004 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 International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22, 28 and 32

  Content

-

IFRS 5: Non-current Assets Held for Sale and Discontinued Operations

Objective

1

Scope
 

2-5

Classification of non-current assets (or disposal groups) as held for sale
 

6-14

Non-current assets that are to be abandoned
 

13-14

Measurement of non-current assets (or disposal groups) classified as held for sale
 

15-29

Measurement of a non-current asset (or disposal group)
 

15-19

Recognition of impairment losses and reversals
 

20-25

Changes to a plan of sale
 

26-29

Presentation and disclosure
 

30-42

Presenting discontinued operations
 

31-36

Gains or losses relating to continuing operations

37

Presentation of a non-current asset or disposal group classified as held for sale

38-40

Additional disclosures

41-42

Transnational provisions
 

43

Effective date
 

44

Withdrawal of IAS 35
 

45

Appendix A

 

Defined terms
 

Appendix B

B1

Application supplement
 

 

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