Englische Terminologie IAS 1 Januar 2009

Im Rahmen der Änderungen zu IAS 1 Presentation of Financial Statements (zum 1. Januar 2009) wurden Anpassungen der englischen Terminologie vorgenommen:

• ‘on the face of’ is amended to ‘in’.
• ‘income statement’ is amended to ‘statement of comprehensive
income’.
• ‘balance sheet’ is amended to ‘statement of financial position’.
• ‘cash flow statement’ is amended to ‘statement of cash flows’.
• ‘balance sheet date’ is amended to ‘end of the reporting period’.
• ‘subsequent balance sheet date’ is amended to ‘end of the
subsequent reporting period’.
• ‘each balance sheet date’ is amended to ‘the end of each
reporting period’.
• ‘after the balance sheet date’ is amended to ‘after the
reporting period’.
• ‘reporting date’ is amended to ‘end of the reporting period’.
• ‘each reporting date’ is amended to ‘the end of each reporting
period’.
• ‘at annual reporting dates’ is amended to ‘at the end of
annual reporting periods’.
• ‘at interim reporting dates’ is amended to ‘at the end of
interim reporting periods’.
• ‘equity holders’ is amended to ‘owners’ (except in IAS 33 Earnings
per Share).
• ‘removed from equity and recognised in profit or loss’ and
‘removed from equity and included in profit or loss’ are amended
to ‘reclassified from equity to profit or loss as a reclassification
adjustment’.

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