Results 261 to 270 of about 81,939 (297)

International Accounting Standards

1999
Der IASC ist eine privatrechtliche Vereinigung, gegrundet 1973 mit Sitz in London. Derzeit gehoren ihm 119 Mitglieder aus 86 Landern an. Die Geschafte werden von einem Board gefuhrt, in dem 29 der 39 Stimmberechtigten aus den USA und Grosbritannien oder Landern, in denen die angelsachsische Rechnungslegung praktiziert wird, kommen42.
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International Accounting Standards

2013
Abstract This chapter notes how International accounting standards play a vital role for any internationally operating public company. It elaborates on the broad recognition of the standards of the International Accounting Standards Board (IASB) on a global level.
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International Accounting Standards

2011
Ziel des vorliegenden Standards ist die Regelung der Bilanzierung und der Angabepflichten fur Leistungen an Arbeitnehmer.
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International Accounting Standards for SMEs

Piccola Impresa / Small Business, 2007
This study analyses the financial reporting problems of small and medium-sized enterprises (SMEs) located in two European countries – Croatia and Italy, reflecting different institutional and economic environments of a transitional economy and developed economy in stagnation.
Baldarelli, Maria Gabriella, Demartini, Paola, Mošnja-Škare, Lorena   +2 more
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The International Accounting Standards Board

New Political Economy, 2007
The International Accounting Standards Board (IASB) is a private organisation of professional accountants that sets International Accounting Standards (IAS) and newer accounting rules known as Inte...
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SEC proposes international accounting standards

Journal of Corporate Accounting & Finance, 2000
The authors detail the SEC's latest important proposal on international accounting standards. ©2000 John Wiley & Sons, Inc.
Alan Reinstein, Thomas R. Weirich, Joseph H. Goodwin   +2 more
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International Accounting Standardization Process

2013
Standardization is the process of developing and agreeing upon technical standards. The standard is a document that establishes uniform engineering or technical specifications, criteria, methods, processes, or practices. Some standards are mandatory while others are voluntary. Voluntary standards are available if one chooses to use them.
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Anhänge – International Accounting Standards

2013
Anhang 1: Vorrate sind Roh-, Hilfs-, und Betriebsstoffe, die gelagert werden, um zu einem spateren Zeitpunkt in der Produktion eingesetzt zu werden. Ein weiterer wesentlicher Bestandteil der Vorrate sind unfertige sowie fertige Erzeugnisse. Vorrate und Sachanlagen sind die beiden wesentlichen Bilanzpositionen des operativen Betriebes eines ...
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From Accounting Directives to International Accounting Standards

2004
Abstract An insider perspective is presented on the historical development of EU (European Union) accounting regulation. The author explains why the EU moved away from the idea of European harmonization through the EU Accounting Directives to the adoption of International Accounting Standards (IAS) for all listed EU companies, and ...
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Die International Accounting Standards (IAS)

1996
Als Rahmenkonzept fur die Gestaltung und Anwendung der IAS gilt das 1989 vom IASC verabschiedete Framework for the Preparation and Presentation of Financial Statements. In diesem werden die masgeblichen Ziele, Grundsatze und Methoden der IAS-Rechnungslegung beschrieben.
Martin Glaum, Udo Mandler
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