Filter: Andere Arbeitsgruppen BMJ DRSC DSR EFRAG EU HGB-FA IASB IFRIC IFRS-FA PAAinE Public Meetings RIC TEG -- Gremium -- -- Projekt -- Agenda Consultation 2011 AH 2009/02 - Bilanzierungsfragen Finanzmarktkrise (IFRS) Amendments to IFRIC 14 Analoge Anwendung von IFRIC 6 auf Gebühren i.w.S. Annual Improvements 2008-2010 Annual Improvements 2009-2011 Annual Improvements 2010-2012 Überarbeitung EU-Richtlinien: 4. und 7. RL und TransparenzRL Bilanzierung von ATZ nach IAS 19 (2011) Business Combinations under Common Control Conceptual Framework - Phase A: Objectives and Qualitative Characteristics Conceptual Framework - Phase B: Elements and Recognition Conceptual Framework - Phase C: Measurement Conceptual Framework - Phase D: Reporting Entity Considering The Effects of Accounting Standards Consolidation - Investment Entities Consolidation - Replacement of IAS 27 and Disclosures Credit Risk in Liability Measurement Derecognition Disclosure Framework DRÄS 5 Lageberichterstattung DRS 17 Berichterstattung über die Vergütung der Organmitglieder DRS 18 Latente Steuern DRS 19 Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises Emissions Trading Schemes Extractive Activities Fair Value Measurement Financial Instruments with Characteristics of Equity FSP - Discontinued Operations FSP - Presentation of items of other comprehensive income FSP - Replacement of IAS 1 and IAS 7 IAS 16 und IAS 38 – Bedingte Gegenleistung IAS 27 / IAS 39 – Put Options written over Non-Controlling Interests IAS 32 Offsetting IAS 39 Replacement (1): Classification and Measurement IAS 39 Replacement (2): Impairment IAS 39 Replacement (3): Hedge Accounting IAS 39 Replacement (4): Macro Hedge Accounting IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine IFRS 2 Share-based Payment - Classification of Vesting Conditions Income Taxes Insurance Contracts Joint Ventures Lagebericht Leases Liabilities (IAS 37 amend) Management Commentary Pensions Performance Reporting Post Implementation Review Process (PIR) Post-employment Benefits PRC Corporate Income Tax (Financial Reporting for Corporate Income Taxes) Rate-regulated Activities Revenue Recognition RIC 3 – Eigenkapital Personenhandelsgesellschaften (IFRS) Termination Benefits (IAS 19 amend)
