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Audit DB > IFRS Names > Flashcards

IFRS Names Flashcards

1
Q

IFRS 1

A

— First-time Adoption of International Financial Reporting Standards

Erstmalige Anwendung der IFRS

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2
Q

IFRS 2

A

— Share-based Payment

Anteilsbasierte Vergütung

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3
Q

IFRS 3

A

— Business Combinations

Unternehmenszusammenschlüsse

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4
Q

IFRS 5

A

— Non-current Assets Held for Sale and Discontinued Operations

Zur Veräusserung gehaltene langfristige Vermögenswerte und aufgegebene Geschäftsbereiche

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5
Q

IFRS 6

A

— Exploration for and Evaluation of Mineral Resources

Exploration und Evaluierung von Bodenschätzen

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6
Q

IFRS 7

A

— Financial Instruments: Disclosures

Finanzinstrumente: Angaben

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7
Q

IFRS 8

A

— Operating Segments

Geschäftssegmente

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8
Q

IFRS 9

A

— Financial Instruments

Finanzinstrumente

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9
Q

IFRS 10

A

— Consolidated Financial Statements

Konzernabschlüsse

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10
Q

IFRS 11

A

— Joint Arrangements

Gemeinsame Vereinbarungen

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11
Q

IFRS 12

A

— Disclosure of Interests in Other Entities

Angaben zu Anteilen an anderen Unternehmen

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12
Q

IFRS 13

A

— Fair Value Measurement

Bemessung des beizulegenden Zeitwerts

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13
Q

IFRS 14

A

— Regulatory Deferral Accounts

Regulatorische Abgrenzungsposten

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14
Q

IFRS 15

A

— Revenue from Contracts with Customers

Erlöse aus Verträgen mit Kunden

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15
Q

IFRS 16

A

— Leases

Leasingverhältnisse

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16
Q

IFRS 17

A

— Insurance Contracts

Versicherungsverträge

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17
Q

IFRS 18

A

Darstellungen und Angaben im Abschluss

neuer Standard
wird IAS 1 ersetzen
noch nicht gültig

18
Q

IAS 1

A

— Presentation of Financial Statements

Darstellung des Abschlusses

19
Q

IAS 2

A

— Inventories
Vorräte

20
Q

IAS 7

A

— Statement of Cash Flows

Kapitalflussrechnung (Geldflussrechnung)

21
Q

IAS 8

A

— Accounting Policies, Changes in Accounting Estimates and Errors

Rechnungslegungsmethoden, Änderungen von rechnungslegungsbezogenen Schätzungen und Fehler

22
Q

IAS 10

A

— Events After the Reporting Period

Ereignisse nach dem Bilanzstichtag

23
Q

IAS 12

A

— Income Taxes

Ertragssteuern

24
Q

IAS 16

A

— Property, Plant and Equipment

Sachanlagen

25
Q

IAS 19

A

— Employee Benefits

Leistungen an Arbeitnehmer

26
Q

IAS 20

A

— Accounting for Government Grants and Disclosure of Government Assistance

Bilanzierung und Darstellung von Zuwendungen der öffentlichen Hand

27
Q

IAS 21

A

— The Effects of Changes in Foreign Exchange Rates

Auswirkungen von Wechselkursänderungen

28
Q

IAS 23

A

— Borrowing Costs

Fremdkapitalkosten

29
Q

IAS 24

A

— Related Party Disclosures

Angaben zu Nahestehenden

30
Q

IAS 26

A

— Accounting and Reporting by Retirement Benefit Plans

(nicht im IFRS Visuell drinnen)

31
Q

IAS 27

A

— Separate Financial Statements

Einzelabschlüsse

32
Q

IAS 28

A

— Investments in Associates and Joint Ventures

Anteile an assozierten Unternehmen und Gemeinschaftsunternehmen

33
Q

IAS 29

A

— Financial Reporting in Hyperinflationary Economies

Rechnungslegung in Hochinflationsländern

34
Q

IAS 32

A

— Financial Instruments: Presentation

Finanzinstrumente: Darstellung

35
Q

IAS 33

A

— Earnings per Share

Ergebnis je Aktie

36
Q

IAS 34

A

— Interim Financial Reporting

Zwischenberichterstattung

37
Q

IAS 36

A

— Impairment of Assets

Wertminderung von Vermögenswerten

38
Q

IAS 37

A

— Provisions, Contingent Liabilities and Contingent Assets

Rückstellungen, Eventualverbindlichkeiten und Eventualforderungen

39
Q

IAS 38

A

— Intangible Assets

Immaterielle Vermögenswerte

40
Q

IAS 39

A

— Financial Instruments: Recognition and Measurement

Finanzinstrumente: Ansatz und Bewertung

41
Q

IAS 40

A

— Investment Property

Als Finanzinvestition gehaltene Immobilien

42
Q

IAS 41

A

— Agriculture

Landwirtschaft

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