Infocenter | Projektübersicht

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Projekt Letzte
Veröff.		 Kom.-
Frist		 Erwartete Veröffentlichung anzuw.
ab		 nächste Disk.
im DSR		 Veröffentlichung EFRAG Empfehlung Übernahme anzuw.
ab
DP ED IFRS      
Conceptual Framework
Conceptual Framework - Phase A: Objectives and Qualitative Characteristics  ED/2008/Mai  29.09.08  07/06 05/08 Q2/10   SN-ED (ED/2008/Mai)       
Conceptual Framework - Phase B: Elements and Recognition       Q4/10 Q2/11            
Conceptual Framework - Phase C: Measurement  DP/2006/Nov  19.05.06  Q4/10 06/11     SN-DP (DP/2006/Nov)       
Conceptual Framework - Phase D: Reporting Entity  ED/2010/2  16.07.10  05/08 03/10 Q4/10   SN-ED (ED/2010/Juli)       
Financial crisis related projects
Consolidation  ED/2009/10  20.03.09    Q4/10 Q4/10   SN-ED (ED/2009/Okt)       
Derecognition  ED/2009/3  31.07.09    03/09 Q3/10   SN-ED (ED/2009/3)       
Fair Value Measurement Guidance  ED/2010/7  29.06.10  11/06 06/10 Q1/11   SN-ED (ED/2009/5)       
IAS 39 Replacement (1): Classification and Measurement  IFRS  16.07.10  03/08 05/10 11/09 01.01.13 SN-ED (ED/2010/4)       
IAS 39 Replacement (2): Impairment  ED/2009/12  30.06.10  03/08 11/09 Q2/11 01.01.13 SN-ED (ED/2009/12)       
IAS 39 Replacement (3): Hedge Accounting  DP/2008/Mrz  19.09.08  03/08 Q3/10 Q2/11   SN-DP (DP/2008/Mrz)       
Memorandum of Understanding projects
Financial Instruments with Characteristics of Equity  DP/2008/Feb  05.09.08  02/08       SN-DP (DP/2008/Feb)       
FSP - Discontinued Operations  ED/2008/Okt  23.01.09    Q2/10 H2/10   SN-ED (ED/2008/Okt)       
FSP - Presentation of items of other comprehensive income  ED/2010/5  30.09.10  10/08 05/10 H2/10   SN-DP (DP/2008/Okt)       
FSP - Replacement of IAS 1 and IAS 7  DP/2008/Okt  14.04.09    H2/10 H2/11   SN-DP (DP/2008/Okt)       
Income Taxes  ED/2009/2  31.07.09    12/10 06/11   SN-ED (ED/2009/2)       
Joint Ventures  ED/2007/Sept  11.01.08    09/07 Q3/10   CL-ED (ED/2007/Sept)       
Leases  ED/2010/9  15.12.10  03/09 08/10 H1/11   SN-DP (DP/2009/1)       
Post-employment Benefits  ED/2010/Apr  06.09.10  03/08   H1/11   SN-DP (DP/2008/Mrz)       
Revenue Recognition  ED/2010/6  22.10.10  12/08 Q2/10 Q2/11   SN-DP (DP/2008/Dez)       
other IASB projects
Amendments to IFRIC 14  IFRS       05/09 11/09 01.01.11 SN-ED (ED/2009/4)  29.01.10 07/10 01.01.11
Annual Improvements 2008-2010  IFRS             SN-ED (ED/2009/11)  Q4/10    
Annual Improvements 2009-2011         Q4/10            
Emissions Trading Schemes         Q4/10            
Insurance Contracts  ED/2010//8  30.11.10  05/07 07/10 06/11   SN-DP (DP/2007/Mai)       
Liabilities (IAS 37 amend)  ED/2010/1  19.05.10    01/10 H2/10   SN-ED (ED/2005/Juni)       
Management Commentary  ED/2009/6  01.03.10  11/05 06/09 H2/10   SN-ED (ED/2009/6)       
Rate-regulated Activities  ED/2009/8  20.11.09    07/09 H2/11          
Termination Benefits (IAS 19 amend)  ED/2005/Jun  28.10.05    06/05 Q3/10   SN-ED (ED/2005/Jun)       
Research and other projects
Credit Risk in Liability Measurement  DP/2009/2  01.09.09  06/09       SN-DP (DP/2009/2)       
Extractive Activities  DP/2010/1  30.07.10                 
Abkürzungsverzeichnis
AH Anwendungshinweis E-DRÄS Entwurf eines Deutschen Rechnungslegungs Änderungsstandards
AV Arbeitsversion E-RIC Entwurf einer Rechnungslegungs Interpretation (RIC)
DP Discussion Paper IFRS International Financial Reporting Standard
DRS Deutscher Rechnungslegungs Standard PAAinE Pro-active Accounting in Europe
DRÄS Deutscher Rechnungslegungs Änderungsstandard PRC Planning and Resources Committee
ED Exposure Draft SN Stellungnahme
E-DRS Entwurf eines Deutschen Rechnungslegungs Standards ÖD Öffentliche Diskussion

 
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