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| Datum: 07.02.2012 | > Login > Registrierung |
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Here you find an overview which IFRS statements are currently issued: * IFRS 1 First time Adoption of International Financial Reporting Standards * IFRS 2 Share-based Payment * IFRS 3 Business Combinations * IFRS 4 Insurance Contracts * IFRS 5 Non-current Assets Held for Sale and Discontinued Operations * IFRS 6 Exploration for and Evaluation of Mineral Resources * IFRS 7 Financial Instruments: Disclosures * IFRS 8 Operating Segments * IAS 1: Presentation of Financial Statements * IAS 2: Inventories * IAS 7: Cash Flow Statements * IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors * IAS 10: Events After the Balance Sheet Date * IAS 11: Construction Contracts * IAS 12: Income Taxes * IAS 14: Segment Reporting* * IAS 16: Property, Plant and Equipment * IAS 17: Leases * IAS 18: Revenue * IAS 19: Employee Benefits * IAS 20: Accounting for Government Grants and Disclosure of Government Assistance * IAS 21: The Effects of Changes in Foreign Exchange Rates * IAS 23: Borrowing Costs * IAS 24: Related Party Disclosures * IAS 26: Accounting and Reporting by Retirement Benefit Plans * IAS 27: Consolidated Financial Statements * IAS 28: Investments in Associates * IAS 29: Financial Reporting in Hyperinflationary Economies * IAS 31: Interests in Joint Ventures * IAS 32: Financial Instruments: Presentation** * IAS 33: Earnings Per Share * IAS 34: Interim Financial Reporting * IAS 36: Impairment of Assets * IAS 37: Provisions, Contingent Liabilities and Contingent Assets * IAS 38: Intangible Assets * IAS 39: Financial Instruments: Recognition and Measurement * IAS 40: Investment Property * IAS 41: Agriculture * superseded by IFRS 8 on January 1, 2008 ** Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32 The following interpretations are currently issued: * Preface to International Financial Reporting Interpretations (Updated to January 2006) * IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006) * IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006) * IFRIC 8 Scope of IFRS 2 (Issued February 2006) * IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006) * IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006) * IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006) * IFRIC 12 Service Concession Arrangements (Issued November 2006) * SIC 7 Introduction of the Euro (Updated to January 2006) * SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006) * SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006) * SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006) * SIC 15 Operating Leases-Incentives (Updated to January 2006) * SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006) * SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006) * SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006) * SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006) * SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006) * SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006) |
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