DRSC Jahresbericht
2007

DRSC Jahresbericht 2007

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DRSC Quartalsbericht
II 2008

DRSC Quartalsbericht II 2008

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Projektanzeige: aktive   abgeschlossene   alle  
IASB-Projekte
 DSR EU
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 B: Elements and Recognition                      
Conceptual Framework - Phase D: Reporting Entity  ED/2010/2  16.07.10  05/08 03/10     SN-ED (ED/2010/Juli)       
Financial crisis related projects
Consolidation - Investment Entities  ED/2011/4  05.01.12    08/11     SN-ED (ED/2011/4)       
Consolidation - Replacement of IAS 27 and Disclosures  IFRS           01.01.13 SN-ED (ED/2009/03)       
Fair Value Measurement  IFRS 13     11/06 06/10 05/11 01.01.13 SN-ED (ED/2010/7)       
IAS 32 Offsetting  IAS 32 amend     03/08 01/11 12/11 01.01.14 SN-ED (ED/2011/1)       
IAS 39 Replacement (1): Classification and Measurement  IFRS 9 amend     03/08 08/11 12/11 01.01.15 SN-ED (ED/2011/3)       
IAS 39 Replacement (2): Impairment  Suppl. zum ED/2009/12     03/08 Q2/12     SN-SD (Suppl. zum ED/2009/12)       
IAS 39 Replacement (3): Hedge Accounting  ED/2010/13     03/08 Q1/12 Q2/12   SN-ED (ED/2010/13)       
IAS 39 Replacement (4): Macro Hedge Accounting       03/08 Q3/12            
Memorandum of Understanding projects
FSP - Discontinued Operations  ED/2008/Okt  23.01.09    H2/12     SN-ED (ED/2008/Okt)       
FSP - Presentation of items of other comprehensive income  IFRS/2011/06  30.09.10  10/08 05/10 Q2/11 01.07.12 SN-ED (ED/2010/Sep)       
FSP - Replacement of IAS 1 and IAS 7  SD/2010/Jul       H2/12     SN-DP (DP/2008/Okt)       
Income Taxes  IFRS/2010/12       11/10 12/10 01.01.12 SN-ED (ED/2010/11)       
Joint Ventures  IFRS             CL-ED (ED/2007/Sept)       
Leases  ED/2010/9  15.12.10  03/09 08/10 H2/12   SN-DP (DP/2009/1)       
Post-employment Benefits  ED/2010/3  06.09.10  03/08 04/10 06/11 01.01.13 SN-ED (ED/2010/3)       
Revenue Recognition  Re-ED/2011/11  13.03.12  12/08 06/10 H2/12   SN-ED (ED/2010/6)       
other IASB projects
Agenda Consultation 2011  Request for Views  30.11.11          DSR SN 30.11.11       
Annual Improvements 2009-2011  ED/2011/2  21.10.11    06/11   01.01.13        
Annual Improvements 2010-2012         Q1/12            
Emissions Trading Schemes         Q1/12            
Insurance Contracts  ED/2010//8  30.11.10  05/07 07/10 H2/11   SN-DP (DP/2007/Mai)       
Liabilities (IAS 37 amend)  ED/2010/1  19.05.10          SN-ED (ED/2005/Juni)       
Post Implementation Review Process (PIR)                      
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 06/11 01.01.13 SN-ED (ED/2005/Jun)       
Research and other projects
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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