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ACA > 5: Ausgewählte Themen Der Rechnungslegung > Flashcards

5: Ausgewählte Themen Der Rechnungslegung Flashcards

1
Q

Leasing - 2 Arten

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2
Q

IFRS 16 statt IAS 17

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3
Q

Vorgehen: Finance Leasing

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4
Q

Impairment

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5
Q

Definition: Impairment-Only-Prinzip

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6
Q

Merke: Impairment - Wertzuschreibung

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7
Q

Merke: Impairment-Only & Goodwill

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8
Q

2 Arten von Altersvorsorge

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9
Q

Merke: Leistungsorientierte Vorsorgeverpflichtungen

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10
Q

Definition: Finanzinstrumente

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11
Q

Merke: Bilanzansatz von Finanzinstrumenten

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12
Q

Steuern

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13
Q

Definition: Latente Steuern

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14
Q

Merke: Aktive & Passive latente Steuern

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ACA (6 decks)

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