| Datum | Titel | ||
|---|---|---|---|
|
2011-10-19 |
|
PAIR: Early Retirement Arrangements_ATZ
![]() PAIR: Early Retirement Arrangements_ATZ |
|
2011-09-16 |
|
PAIR: Earnings per share - IAS 33.14 (a)
![]() PAIR: Calculating basic earnings per share considering preference dividends on non-cumulative preference shares - IAS 33.14 (a) |
|
2010-08-20 |
|
PAIR: Contingent Considerations - IAS 16 and IAS 38
![]() PAIR: Contingent Considerations agreed for separate acquisitions of property, plant and equipment (IAS 16) or intangible assets (IAS 38), outside the scope of IFRS 3 |
|
2008-09-26 |
|
PAIR: Amend to IAS 32: Perpetual instruments classified as equity and putputtable instruments
![]() PAIR: Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Puttable FinancialInstruments and Obligations Arising on Liquidation - Perpetual instruments classified as equity and puttable instruments |
|
2008-05-26 |
|
PAIR: Application of IAS 32.37 and Application of IAS 32.
![]() PAIR: Application of IAS 32.37 - extent of transaction costs to be accounted for as a deduction from equity and Application of IAS 32.38 - allocation of transaction costs that relate jointly to more than one transaction |
|
2008-05-23 |
|
PAIR: Treatment of Compliance Costs in regards to REACH
![]() PAIR: Treatment of Compliance Costs in regards to REACH |
|
2007-06-06 |
|
IFRIC Submission on Onerous Contracts
![]() IFRIC Submission on Onerous Contracts Proposal for an amendment of IAS 37 in the course of the IASBu2019s Annual Improvements Project 2007 |
|
2006-10-11 |
|
IFRIC submission: Identification of cash generating unit
![]() IFRIC submission: Identification of cash generating units in the retail industry |
|
2006-07-26 |
|
IFRIC submission: Classification of capital instruments as equity or debt instruments in the account
![]() IFRIC submission: Classification of capital instruments as equity or debt instruments in the accounts of the investor |
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