Haufe, Norbert Lüdenbach, Wolf-Dieter Hoffmann, Jens Freiberg
IFRS-Kommentar
17. Aufl. 2019
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Haufe, Dr. Norbert Lüdenbach, Prof. Dr. Wolf-Dieter Hoffmann, 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
▪ | ▪6 |
2 | Share-based Payment
▪ | ▪23 |
3 | Business Combinations
▪ | ▪31 |
4 | Insurance Contracts
▪ | |
5 | Non-current Assets Held for Sale
and Discontinued Operations ▪ | ▪29 |
6 | Exploration for and Evaluation of
Mineral Resources ▪ | ▪42 |
7 | Financial Instruments: Disclosure
▪ | |
8 | Operating Segments
▪ | ▪36 |
9 | Financial Instruments
▪ | |
10 | Consolidated Financial Statements
▪ | ▪32 |
11 | Joint Arrangements
▪ | ▪34 |
12 | Disclosures of Interests in Other
Entities ▪ | |
13 | Fair Value Measurement
▪ | ▪8a |
14 | Regulatory Deferral Accounts
▪ | |
15 | Revenue from Contracts with
Customers ▪ | ▪25 |
16 | Leases
▪ | ▪15a |
17 | Insurance Contracts
▪ | ▪39a |
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IAS
Nr. | Titel
▪ | finden Sie in §
… des Kommentars erläutert |
Conceptual Framework
▪ | ▪1 | |
1 | Presentation of Financial
Statements ▪ | |
2 | Inventories
▪ | ▪17 |
7 | Statement of Cash Flows
▪ | ▪3 |
8 | Accounting Policies, Changes in
Accounting Estimates and Errors ▪ | ▪24 |
10 | Events After the Reporting Period
▪ | ▪4 |
11 | Construction Contracts
(dur... |