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 | 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...