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Haufe IFRS-Kommentar, 13. 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 | |
15 | Revenue from Contracts with
Customers |
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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 | Online-Version
§ 25 alte Fassung (Stand
1.1.2014) |
19 |