by tarquin | Jan 27, 2015 | IFRS, Support
settlement (of employee benefit obligations) A transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set...
by stclairconsulting | Jan 19, 2012 | IFRS
Rückstellungen nach IAS IAS 37 Provisions, Contingent Liabilities and Contingent Assets Definition nach IAS: A provision is a liability of uncertain timing or amount. (Eine Rückstellung ist eine Schuld, die bezüglich ihrer Fälligkeit oder ihrer Höhe ungewiss ist.) A...
by stclairconsulting | Jan 24, 2011 | IFRS
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’. •...
by stclairconsulting | Oct 2, 2010 | IFRS
Bei der Stückaktie handelt es sich um eine (unechte) nennwertlose Aktie, die einen Anteil am Grundkapital verkörpert. Stückaktien besitzen keinen aufgedruckten Nennwert, jedoch einen “fiktiven” (bzw. rechnerischen) Nennbetrag. Dieser fiktive Nennbetrag...
by stclairconsulting | Sep 28, 2010 | IFRS
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today announced the completion of the first phase of their joint project to develop an improved conceptual framework for International Financial Reporting...
by stclairconsulting | Sep 28, 2010 | IFRS
The International Accounting Standards Board met in London on 24 September 2010. The topics discussed were as follows: Fair value option for financial liabilities The Board continued its redeliberations of the exposure draft Fair Value Option for Financial Liabilities...
