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Professional Judgement > FER Namen > Flashcards

FER Namen Flashcards

1
Q

FER 1

A

Grundlagen

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2
Q

FER 2

A

Bewertung

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3
Q

FER 3

A

Darstellung und Gliederung

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4
Q

FER 4

A

Geldflussrechnung

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5
Q

FER 5

A

Ausserbilanzgeschäfte

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6
Q

FER 6

A

Anhang

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7
Q

FER 10

A

Imaterielle Werte

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8
Q

FER 11

A

Ertragssteuern

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9
Q

FER 13

A

Leasinggeschäfte

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9
Q

FER 15

A

Transaktionen mit nahe stehenden Personen

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10
Q

Fer 16

A

Vorsorgeverpflichtungen

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11
Q

FER 17

A

Vorräte

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12
Q

FER 18

A

Sachanlagen

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13
Q

FER 20

A

Wertbeeinträchtigungen

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14
Q

FER 21

A

Rechnungslegung für gemeinnützige Nonprofit- Organisationen

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15
Q

FER 22

A

Langfristige Aufträge

16
Q

FER 23

A

Rückstellungen

17
Q

FER 24

A

Eigenkapital und Transaktionen mit Aktionären

18
Q

FER 26

A

Rechnungslegung von Vorsorgeeinrichtungen

19
Q

FER 27

A

Derivative Finanzinstrumente

20
Q

FER 28

A

Zuwendungen der öffentlichen Hand

21
Q

FER 30

A

Konzernrechnung

22
Q

FER 31

A

Ergänzende Fachempfehlungen für kotierte Unternehmen

23
Q

FER 40

A

Rechnungslegung für Versicherungsunternehmen

24
Q

FER 41

A

Rechnungslegung für Gebäudeversicherungen und Krankenversicherer

Professional Judgement (1 decks)

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