international accounting standards
81International Financial Reporting Standard for small and medium-sized entities — Der International Financial Reporting Standard for small and medium sized entities (IFRS for SMEs) ist ein Rechnungslegungstandard des IASB, der die Rechnungslegung für kleine und mittlere Unternehmen (KMU) regelt. Der Standard wurde am 9. Juli… …
82accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …
83Accounting analyst — Infobox Occupation name= PAGENAME caption= official names= PAGENAME type= profession activity sector= business competencies= management skills, sense of analysis formation= see professional requirements employment field= private corporations… …
84International Financial Reporting Standard 7 — Der International Financial Reporting Standard 7 Finanzinstrumente : Angaben (IFRS 7) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Zweck 3 Entwicklung, Anwendung und Anwendungsbereich des IFRS 7 …
85Accounting Interpretation — A statement clarifying how accounting standards should be applied. Accounting interpretations are issued by accounting standards groups, such as the Financial Accounting Standards Board (FASB), American Institute of CPAs (AICPA) or International… …
86Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …
87International Organization of Securities Commissions — The International Organization of Securities Commissions (IOSCO) is an international organization that brings together the regulators of the world’s securities and futures markets. It, along with its sister organizations, the Basel Committee on… …
88Accounting Standard — A principle that guides and standardizes accounting practices. The Generally Accepted Accounting Principles (GAAP) are a group of accounting standards that are widely accepted as appropriate to the field of accounting. Accounting standards are… …
89International Financial Reporting Standards (IFRS) — früher: IAS (International Accounting Standards), sind internationale Rechnungslegungsgrundsätze, die vom ⇡ International Accounting Standards Board (IASB) herausgegeben werden. Sie sind ab 2005 von kapitalmarktorientierten Mutterunternehmen in… …
90Standards Advisory Council — SAC A body of experts who advise the International Accounting Standards Board (IASB) on priorities in setting accounting standards. The members also inform the IASB of the implications of proposed standards for users and preparers of financial… …
