Schlagwort: IFRS


In November 2009, the IASB issued IFRIC 19 „Extinguishing Financial Liabilities with Equity Instruments“. The Interpretation has yet to be endorsed by the European Union and incorporated into European law. The Interpretation specifies that a borrower who issues equity instruments

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In June 2009, the IASB published its amendments to IFRS 2 „Share-based Payment“. The amendments were endorsed by the European Union in March 2010 and incorporated into European law. The amendments relate to the accounting of „group-settled share-based payment transactions“

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In November 2008 IFRIC issued IFRIC 17 „Distributions of Non-cash Assets to Owners“. IFRIC 17 was endorsed by the European Union and incorporated into European law in November 2009. This Interpretation relates to the recognition and measurement of liabilities from

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In the case of a business combination achieved in stages, the acquirer shall remeasure, at the date on which it obtains control, its previously held equity interest in the acquiree at its acquisition-date fair value. Where applicable, goodwill is the

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Notes (prior to IAS 1, Jan. 2009)

The cost of the acquisition is determined by the amount of cash or cash equivalents paid as well as the fair values of equity instruments issued and liabilities assumed at the transaction date, in addition to cost directly attributable to

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We pointed out that there were indeed differing opinions at an international level as to the risk associated with the fair value option. Moreover, the Paper was not aimed at imposing additional restrictions with regard to risk management or the

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Economic outlook

The recent economic upturn in Germany and Europe appears to have become more sustained. However, from a wider perspective the degree of recovery remains tenuous, and therefore the economy as a whole continues to be exposed to significant risk, particularly

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Earnings performance

EBIT before restructuring expense stood at €-4.1 million; including this expense item of €4.3 million, it totalled €-8.4 million, compared with €-2.6 million a year ago (this figure had included restructuring expense of €0.4 million). Net finance cost for the

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Economic downturn

As was the case in the first three months of the current financial year, industry performance as a whole remained anaemic during the reporting period. Irrespective of the seasonal downturn generally associated with the first calendar quarter, restrained demand and

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Economic performance

Germany continues to reap the rewards of a robust global economy. The International Monetary Fund has even predicted another slight improvement in world trade, taking growth to 4.9 per cent in 2006, compared with 4.8 per cent a year ago.

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