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RIC Initiativen / RIC Pair

  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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