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 7 (2007)

Index

  Source

-

COMMISSION REGULATION (EC) No 108/2006 of 11 January 2006 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.

  Content

-

IFRS 7: Financial Instruments: Disclosures

This IAS contains amendments resulting from the adoption of Commission Regulations (EC) No. 2238/2004 of 29 December 2004 , Nr. 2237/2004 of 29 December 2004, No. 2236/2004 of 29 December 2004 and No. 108/2006 of 11 January 2006.

Objective

1-2

Scope

3-5

Classes of financial instruments and level of disclosure

6

Significance of financial instruments for financial position and performance

7-30

Balance sheet

8-19

Categories of financial assets and financial liabilities

8

Financial assets or fanancial liabilities at fair value through profit or loss

9-11

Reclassification  

12

Derecognition

13

Collateral

14-15

Allowance account for credit losses

16

Compound financial instruments with multiple embedded derivatives

17

Defaults and breaches

18-19

Income statement and equity

20

Items of income, expense, gains or losses

20

Other disclosures

21-26

Accounting policies

21

Hedge Accounting

22-24

Fair value

25-30

Nature and extent of risks arising from financial instruments

31-42

Qualitative disclosures

33

Quantitative disclosures

34-42

Credit risik

36-38

Liquidity risk

39

Market risk

40-42

Effective date and transition

43-44

Withdrawal of IAS 30

45

Appendix A (defined terms)

A

Appendix B (Application guidance)

B1-B28

Appendix C (Content not shown)

Appendix D

D

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