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EU/EFRAG Effect Studies

	Datum		Titel
	2013-01-24		Effect Study zu Investment Entities Effect Study zu Investment Entities (amend to IFRS 10, IFRS 12 and IAS 27)
	2012-08-16		Effect Study zu Transition Guidance Effect Study zu Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12
	2012-07-25		Effect Study zum Annual Improvements to IFRSs 2009-2011 Cycle Effect Study zum Annual Improvements to IFRSs 2009-2011 Cycle
	2012-05-08		Effect Study zum Amendments to IFRS 1 Government Loans Effect Study zum Amendments to IFRS 1 Government Loans
	2012-03-16		Effect Study zum Consolidation Package Effect Study zum Consolidation Package
	2012-02-21		Effect Study zu Amend IAS 32 and Amend IFRS 7 Effect Study zu Offsetting Financial Assets and Financial Liabilities - amend iAS 32 and Disclosures - Offsetting - amend IFRS 7
	2012-01-04		Effect Study zu Amendments to IFRS 1 Effect Study zu Amendments to IFRS 1 - Severe Hyperinflation and Removal of Fixed Dates for First-time adopters
	2011-12-13		Effect Study zu IFRS 13 Fair Value Measurement Effect Study zu IFRS 13 Fair Value Measurement
	2011-12-13		Effect Study zu Amend IAS 12 Deferred Tax: Recovery of Underlying Assets Effect Study zu Amend IAS 12 Deferred Tax: Recovery of Underlying Assets
	2011-12-08		Effect Study zu IFRIC 20 Effect Study zu IFRIC 20 Stripping costs in the production phase of a mine
	2011-10-05		Effect Study zu amend IAS 1 Presentation of Other Comprehensive Income Effect Study zu amend IAS 1 Presentation of Other Comprehensive Income
	2011-09-27		Effect Study zu amend IAS 19 Employee Benefits Effect Study zu amend IAS 19 Employee Benefits
	2010-06-15		Effect Study zu Improvements to IFRS - 2008-2010 Effect Study zu Improvements to IFRS - 2008-2010
	2010-01-20		Effect Study zu Amendments to IFRIC 14 Effect Study zu Amendments to IFRIC 14 Prepayments of a Minimum Funding Requirement
	2010-01-18		Effect Study zu IFRIC 19 Effect Study zu IFRIC 19 Extinguishing Financial Liablities with Equity Instruments
	2010-01-18		Effect Study zu IAS 24 revised Effect Study zu IAS 24 revised Related Party Disclosures
	2009-11-11		Effect Study zum IFRS 9 Effect Study zum IFRS 9 Financial Instruments
	2009-11-03		Effect Study zu Amendments to IAS 32 Effect Study zu Amendments to IAS 32 Classification of Rights Issues
	2009-10-07		Effect Study zu Amendments to IFRS 1 Effect Study zu Amendments to IFRS 1 Additional Exemptions for First-time Adopters
	2009-09-04		Effect Study zum Improvements Project (Project Cycle 2007-2009) Effect Study zum Improvements Project to International Financial Reporting Standards (Project Cycle 2007-2009)
	2009-08-28		Effect Study zu Amendments to IFRS 2 Effect Study zu Amendments to IFRS 2 Group Cash-settled Share-based Payment Transactions
	2009-05-15		Effect Study zu Amendments to IFRS 7 Effect Study zu Amendments to IFRS 7 Improving Disclosures about Financial Instruments
	2009-05-08		Effect Study zu amendment to IFRIC 9 and IAS 39 Embedded Derivatives Effect Study zu amendment to IFRIC 9 and IAS 39 Embedded Derivatives
	2009-05-06		Effect Study zu IFRIC 17 and IFRIC 18 Effect Study zu IFRIC 17 Dustributions of Non-Cash Assets to Owners and IFRIC 18 Transfers of Assets from Customers
	2009-02-13		Effect Study zu revised version of IFRS 1 Effect Study zu revised version of IFRS 1 First-time Adoption of International Financial Reporting Standards
	2008-10-23		Effect Study zu amendments to IAS 39 Financial Instruments: Eligible Hedged Items Effect Study zu amendments to IAS 39 Financial Instruments: Recognition and Measurement - Eligible Hedged Items
	2008-10-16		Effect Study zu IFRIC 16 Hedges of a net investment in a foreign operation Effect Study zu IFRIC 16 Hedges of a net investment in a foreign operation
	2008-09-10		Effect Study zu IFRIC 15 Agreements for the Construction of Real Estate Effect Study zu IFRIC 15 Agreements for the Construction of Real Estate
	2008-06-30		Effect Study zu Amendments to IFRS 1 and IAS 27 Effect Study zu Amendments to IFRS 1 and IAS 27 Cost of an investment in a subsidiary, jointly controlled entity or associate
	2008-06-24		Effect Study zu Improvements to International Financial Reporting Standards (Project Cycle 2006-2008 Effect Study zu Improvements to International Financial Reporting Standards (Project Cycle 2006-2008)
	2008-04-11		Effect Study zu Amendments IFRS 2 Share-based Payment: Vesting conditions and Cancellations Effect Study zu Amendments IFRS 2 Share-based Payment: Vesting conditions and Cancellations
	2008-04-10		Effect Study zu Costs and Benefits of IFRIC 13 - Customer Loyalty Programmes Effect Study zu Costs and Benefits of IFRIC 13 - Customer Loyalty Programmes

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