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Home > Business and Economics > Finance and accounting > Vergleich von HGB, Full IFRS und IFRS for SMEs: Eine Synoptische Gegenüberstellung
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Vergleich von HGB, Full IFRS und IFRS for SMEs: Eine Synoptische Gegenüberstellung

Vergleich von HGB, Full IFRS und IFRS for SMEs: Eine Synoptische Gegenüberstellung

          
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About the Book

Am 8. Juli 2009 beschloss das IASB den Standard IFRS for SMEs (small and medium sized entitities). Mit diesem Standard schlägt das IASB ein neues Kapitel in seiner Entwicklung auf und weitet seine Rolle als globaler Standardsetter auf kleine und mittelgroße Unternehmen aus. Grundlegende Kenntnisse des IFRS for Small and Medium-sized Entities sind sowohl für die Geschäftsführung und die Leiter des Finanz- und Rechnungswesens kleiner und mittelgroßer Unternehmen als auch für deren Berater unerlässlich.

Table of Contents:
Abkrzungsverzeichnis 7 Vorwort 9 A. Bilanzierungs- und Bewertungsgrundstze 11 A. 1 Zielsetzung von Abschlssen 12 A. 2 Abschlussgrundstze 14 A. 3 Abschlussposten (»the elements of financial statements«) 24 A. 4 Grundstze des Bilanzansatzes 28 A. 5 Grundstze der Bewertung 32 A. 6 Methodenwechsel, nderungen von Schtzungen und Fehler 44 A. 7 Erstanwendungsvorschriften 46 B. Ansatz und Bewertung (inkl. Anhangangaben) 59 B. 1 Immaterielle Vermçgenswerte mit Ausnahme des Geschfts- oder Firmenwerts 60 B. 2 Sachanlagen 76 B. 3 Leasing 88 B. 4 Investment Property 110 B. 5 Vorrte 120 B. 6 Fremdkapitalkosten 132 B. 7 Wertminderungen 134 B. 8 Zuwendungen der çffentlichen Hand 156 B. 9 Einfache Finanzinstrumente 162 B. 10 Komplexe Finanzinstrumente 172 B. 11 Schulden und Eigenkapital 184 B. 12 Anteilsbasierte Vergtung 196 B. 13 Leistungen an Arbeitnehmer 202 B. 14 Rckstellungen und Eventualposten (Eventualverbindlichkeiten, Eventualforderungen) 220 B. 15 Erlçse 232 B. 16 Ertragsteuern 244 C. Konsolidierung 255 C. 1 Aufstellung des Konzernabschlusses und Konsolidierungskreises 256 C. 2 Vollkonsolidierung: Unternehmenserwerb und Kapitalkonsolidierung 270 C. 3 Vollkonsolidierung: Weitere Konsolidierungsmaßnahmen 280 C. 4 Quotenkonsolidierung 284 C. 5 Equity Methode 286 C. 6 Whrungsumrechnung 290 C. 7 Steuerabgrenzung im Konzernabschluss 300 D. Berichtsinstrumente und weitere Angabepflichten 305 D. 1 Gliederungsgrundstze des Abschlusses 306 D. 2 Bilanz 310 D. 3 Gewinn- und Verlustrechnung bzw. Gesamtergebnisrechnung 314 D. 4 Eigenkapitalspiegel 318 D. 5 Kapitalflussrechnung 320 D. 6 Anhang 328 D. 7 Segmentberichterstattung 330 D. 8 Lagebericht 340 D. 9 Ergebnis je Aktie 344 D. 10 Angabe zu nahestehenden Parteien 348 D. 11 Ereignisse nach Ende der Berichtsperiode 352 Stichwortverzeichnis 361 ber die Autoren 363


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Product Details
  • ISBN-13: 9783527506507
  • Publisher: Wiley-VCH Verlag GmbH
  • Publisher Imprint: Blackwell Verlag GmbH
  • Height: 240 mm
  • No of Pages: 363
  • Spine Width: 170 mm
  • Weight: 709 gr
  • ISBN-10: 3527506500
  • Publisher Date: 07 Nov 2012
  • Binding: Hardback
  • Language: German
  • Returnable: Y
  • Sub Title: Eine Synoptische Gegenüberstellung
  • Width: 32 mm


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Vergleich von HGB, Full IFRS und IFRS for SMEs: Eine Synoptische Gegenüberstellung
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