04 - Ansatznormen nach IFRS

Question 1

Zweitstufige Aktivierungskonzeption für assets

Answer 1

1. Erfüllung der Asset-Definition als notwendige Bedingung für den Bilanzansatz
   - an asset is a present economic resource controlled by the entity as the result of past events
   - an economic resource is a right that has the potential to produce economic benefits
2. Ansatzregeln (recognition criteria) als hinreichende Bedingung für den Bilanzansatz

An asset or liability is recognised only if recognition of that asset or liability and of any resulting income, expenses or changes in equity provides users of financial statements with information that is useful i.e.

a) relevant information about the asset or liability and about any resulting income, expenses or changes in equity
b) a faithful representation of the asset or liability and of any resulting income, expenses or changes in equity

Question 2

Zweistufige Aktiviierungskonzeption für liabilites

Answer 2

1. Erfüllung der liability-Definition als notwendige Bedingung für den Bilanzansatz
   - a liability is a present obligation of the entity to transfer an economic resource as a result of past events
   - for a liability to exist, three criteria must all be satisfied
   a) the entity has an obligation
   b) the obligation is to transfer an economic resource
   c) the obligation is a present obligation that exists as a result of past events

. Ansatzregeln (recognition criteria) als hinreichende Bedingung für den Bilanzansatz

An asset or liability is recognised only if recognition of that asset or liability and of any resulting income, expenses or changes in equity provides users of financial statements with information that is useful i.e.

a) relevant information about the asset or liability and about any resulting income, expenses or changes in equity
b) a faithful representation of the asset or liability and of any resulting income, expenses or changes in equity

Question 3

zu den assets gehören:

Answer 3

• der derivative GoF
• die aktivischen RAP
• die aktiv latenten Steuern

Question 4

zu den liabilities gehören insbesondere auch

Answer 4

• die passiveschen RAP

- die passiv latente Steuern