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Haufe IFRS-Kommentar, 12. Auflage, Haufe, Dr. Norbert Lüdenbach, u.a. - IFRS-Kommentar Online
ZUORDNUNG DER STANDARDS ZU DEN PARAGRAFEN
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IFRS Nr. |
Titel | finden Sie in § … des Kommentars erläutert |
1 | First-Time Adoption of
IFRSs | |
2 | Share-based Payment
| |
3 | Business Combinations
| |
4 | Insurance Contracts
| |
5 | Non-current Assets Held for Sale
and Discontinued Operations | |
6 | Exploration for and Evaluation of
Mineral Resources | |
7 | Financial Instruments:
Disclosure | |
8 | Operating Segments
| |
9 | Financial Instruments
| |
10 | Consolidated Financial
Statements | |
11 | Joint Arrangements
| |
12 | Disclosures of Interests in Other
Entities | |
13 | Fair Value Measurement
| |
14 | Regulatory Deferral
Accounts |
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IAS Nr. |
Titel | finden Sie in § … des Kommentars erläutert |
Framework
| ||
1 | Presentation of Financial
Statements | |
2 | Inventories
| |
7 | Statement of Cash Flows
| |
8 | Accounting Policies, Changes in
Accounting Estimates and Errors | |
10 | Events After the Reporting
Period | |
11 | Construction Contracts
| |
12 | Income Taxes
| |
16 | Property; Plant and
Equipment | |
17 | Leases
| |
18 | Revenue
| |
19 | Employe... |