Welche Verlautbarungen existieren im Rahmen der IASB-Rechnungslegung und welche Das Rahmenkonzept des IASB bildet ein hierarchisch aufgebautes. Conceptual Framework is that issued by the IASB in the English language. The International Accounting Standards Board is currently in the. Rahmenkonzept der IFRS Das Regelwerk des IASB besteht aus den Rechnungslegungsstandards (IAS/IFRS) und den Interpretationen der Standards .

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The decision usefulness of financial accounting measurement concepts: Can it be omproved? Definition von wesentlich Definition of Material.

Accounting and Business Research, 47 5: Proposed Amendments to IAS European Accounting Review 15 4: Financial Instruments Puttable at Fair Value. An Exploratory Interview Study.

Issues for the Review. Share of Other Net Asset Changes. Separate Financial Statements Equity Method.


Humboldt-Universität zu Berlin –

Who Benefits from Voluntary Disclosure? Member of the Program Committee track chair for financial accounting: Application of Materiality to Financial Statements.

IAS 39 Replacement 2: Unit of account for forward contracts with volumetric optionality. Accounting in Europe 11 2: IAS 19 — Contribution-based promises. European Accounting Review 19 3: The role of the business model in financial statements – Research Paper.

Ein Beitrag zur Evolution der Rechnungslegung [Doctoral thesis: Expected Cash Flow Approach.


Evidence from Capital Providers. The Objective of Financial Reporting, and Chapter 2: Regulative Opportunities for German Rule-Making]: Wer regiert das IASB? Financial Instruments with Characteristics of Equity alt. Indossierung Annual Improvements Amortised Cost and Impairment — Financial Instruments: Starting from the right place? National-Bank-Germany Iasv for the paper: The Usefulness of Financial Accounting Information: Do Creditors Prefer Smooth Earnings?

Evidence from an online survey of professional investors and their advisors. Investment Entities – Iash the Consolidation Exception.


Journal of International Accounting Research 14 2: Evidence from the Field. Accounting for Dynamic Risk Management.