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Stellungnahmen des RIC an das IFRIC

Datum Titel
2005-04-27 Consultative Document IFRIC - Review of Operations
Consultative Document IFRIC - Review of Operations
 
2003-04-30 IFRIC D1
IFRIC D1 - Emission Rights
 
2005-03-03 IFRIC D12
IFRIC D12 - Service Concession Arrangements - Determining the Accounting Model
 
2005-03-03 IFRIC D13
IFRIC D13 Service Concession Arrangements -The Financial Asset Model
 
2005-03-03 IFRIC D14
IFRIC D14Service Concession Arrangements - The Intangible Asset Model
 
2005-03-31 IFRIC D15
IFRIC D15 - Reassessment of Embedded Derivatives
 
2005-05-19 IFRIC D16
IFRIC D16 Scope of IFRS 2
 
2005-05-19 IFRIC D17
IFRIC D17 - IFRS 2 - Group and Treasury Share Transactions
 
2006-01-13 IFRIC D18
IFRIC D18 Interim Financial Reporting and Impairment
 
2006-08-25 IFRIC D19
IFRIC D19 IAS 19 - The Asset Ceiling: Avaliability of Economic Benefits and Minimum Funding Requirements
 
2006-09-07 IFRIC D20
IFRIC D20 Customer Loyalty Programmes
 
2007-07-05 IFRIC D21
IFRIC D21 Real Estate Sales
 
2007-07-19 IFRIC D22
IFRIC D22 Hedge of a Net Investment in a Foreign Operation
 
2008-01-17 IFRIC D23
IFRIC D23 Distributions of Non-cash Assets Owners
 
2008-01-17 IFRIC D24
IFRIC D24 Customer Contributions
 
2009-08-06 IFRIC D25
IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments
 
2004-01-19 IFRIC D3
IFRIC D3 - Determining whether an Arrangement contains a Lease
 
2004-01-09 IFRIC D4
IFRIC D4 - Decommissioning, Restoration and Environmental Rehabilitation Funds
 
2004-03-14 IFRIC D5
IFRIC D5 - Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time
 
2004-05-06 IFRIC D6
IFRIC D6 - Multi employer plans
 
2004-06-26 IFRIC D7
IFRIC D7 - Scope of SIC-12 Consolidation - Special Purpose Entities
 
2004-07-13 IFRIC D8
IFRIC D8 Members - Shares in Cooperative
 
2004-07-21 IFRIC D9
IFRIC D9 Employee Benefits Plans with a Promised Return on Contributions or Notional Contributions
 
2010-08-26 IFRIC DI/2010/1 Stripping Costs
IFRIC DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine
 
2010-06-15 IFRIC's Agenda Decision - IFRS 5
IFRIC's Agenda Decision - IFRS 5 - Reversal of disposal group impairment losses relating to goodwill
 
2009-11-13 IFRIC's Agenda Decision IAS 23
IFRIC's Agenda Decision IAS 23 Borrowing Costs - Meaning of general borrowings
 
2005-06-29 IFRIC's Agenda Decision IAS 39 Impairment of an Equity Security
IFRIC's Agenda Decision IAS 39 Impairment of an Equity Security
 
2008-07-15 IFRIC's Tentative Agenda Decision - IAS 32 - Transactions cost to be deducted from equity
IFRIC's Tentative Agenda Decision - IAS 32 - Transactions cost to be deducted from equity
 
2009-03-11 IFRIC's Tentative Agenda Decision - IAS 38 Intangible Assets - Accounting for sales costs
IFRIC's Tentative Agenda Decision - IAS 38 Intangible Assets - Accounting for sales costs
 
2007-05-15 IFRIC's Tentative Agenda Decision - IAS 39 - Scope of par 11A und IAS 39 - Par AG33(d)(iii)
IFRIC's Tentative Agenda Decision - IAS 39 - Scope of par 11A und IAS 39 - Par AG33(d)(iii)
 
2010-09-15 IFRIC's Tentative Agenda Decision - IFRS 2 Share-based payment awards settled net of tax withholding
IFRIC's Tentative Agenda Decision - IFRS 2 Share-based Payment - Share-based payment awards settled net of tax withholdings
 
2006-07-01 IFRIC's Tentative Agenda Decisions - Non-Interpretations
IFRIC's Tentative Agenda Decision - Non-Interpretations
 
2009-11-13 IFRIC's Tentative Agenda Decisions - IAS 27 Consolidated and Separate Financial Statements
IFRIC's Tentative Agenda Decisions - IAS 27 Consolidated and Separate Financial Statements - Combined financial statements and redefining the reporting entity, and Presentation of comparatives when applying...
 
2009-11-13 IFRIC's work in progress - IAS 39 Financial Instruments: Recognition and Measurement
IFRIC's work in progress - IAS 39 Financial Instruments: Recognition and Measurement u2013 Unit of account for forward contracts with volumetric optionality
 
2006-10-30 IFRIC X Service Concession Arrangements
Near final Draft IFRIC X Service Concession Arrangements
 

 

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