Infos zum Thema ifrs
17 Webseiten
IFRS-Portal | Das Portal zu den IFRS/IAS | Startseite
Auf dem IFRS-Portal finden Sie Grundlagen-informationen zu den IFRS / IAShttp://www.iasifrs.de/
Textsammlung zu IAS/IFRS. Viele begleitende Texte und Hintergrundinformationen. Leider nicht mehr aktualisiert.IFRS-Portal | Das Portal zu den IFRS/IAS | Standards
Das Portal bietet die IFRS im engl. Original, sowie in deutscher ÜbersetzungEuropäische Kommission » Rechnungslegung » IAS/IFRS – Standards und Auslegungen
Donwload der in der EU-gültigen endorsed IFRS in der aktuellen Fassung.gaap-ifrs.com | News line | Accounting: IFRS 9 and what it means for year-end reporting
The confusion and delays around IFRS 9’s adoption wreak havoc on year-end reportingFailing standards - Accountancy Age
Smaller listed companies in the UK hope to be permitted to use IFRS for SME in the near future, when these replace UK-GAAP in the near future. Full IFRS were said to be to complex for smaller companies and do not offer any information benefits. On the other IFRS for SME are not intended to be used by listed companies. Time will tell which party gets the upper hand.6 Key Success Factors for IFRS Conversion [Survey] | Accounting-financial-tax.com
Round-up of an Accenture survey on the impact of IFRS implemention in US companies, also in the light of the FASBs and IASBs convergence project.AICPA | www.IFRS.com - International Financial Reporting Standards Resources
Great information source on IFRS and international financial reporting (US-GAAP). Trainings, blog, FAQs section for nearly all relevant topics.gaap-ifrs.com | EFRAG: Advice on compatibilty of the IFRS for SMEs and the EU Accounting Directives
A new initiative by regulators may call on firms to publish information about their social and environmental impacts. IFRSs are a controversial topic in the world of accounting. Especially some European countries do not like the "non-democratic" structure of the IASB and some of the decisions made by the international standardsetter (such as fair value accounting or the cancelation of extraordinary gains or losses). The author discusses why the comprehension of IFRS of SME in the 4th European Directive is not only a technical, but a much more important political decisions in the lights of the single nations losing on of their last sphere, as is the accounting standardsetting for SMEs.IFRS Outlook: Hurry Up and Wait - - CFO.com
Accounting convergence worries finance chiefs, but they aren't doing much about it yet, according to the latest Duke/CFO business outlook survey.IAS Plus International Accounting Standards: The Bruce Column
Deloitte's Robert Bruce defends the IFRS against often mentioned criticism regarding a too less prudence focus reporting and regulation approach.Tweedie Takes a Bow - CFO Magazine - January/February 2011 Issue - CFO.com
The only person to ever hold the chairman's seat at the IASB is four months from retirement. He talks candidly about IFRS, professional judgment, accounting education, and his successor.Training modules for the IFRS for SME
The Education Initiative is developing 35 stand-alone training modules—one for each section of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).gaap-ifrs.com | Mark-to-market accounting helps companies shift pension plan losses
Due to new international and American accounting standards, companies are permitted to present losses of changes in the accounting method for pensions schemes by restating former financial statements. From an accrual basis point of view this looks reasonable to me, but as to decision usefulness I would opt for carrying the losses forward, not backward, because the reception of changes to prior year statements is lower than those of future ones. So there is non reason to wonder, why company executives welcome the permitted treatment.
