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
IAS 19
— Employee Benefits  Leistungen an Arbeitnehmer
26
IAS 20
— Accounting for Government Grants and Disclosure of Government Assistance  Bilanzierung und Darstellung von Zuwendungen der öffentlichen Hand
27
IAS 21
— The Effects of Changes in Foreign Exchange Rates  Auswirkungen von Wechselkursänderungen
28
IAS 23
— Borrowing Costs  Fremdkapitalkosten
29
IAS 24
— Related Party Disclosures  Angaben zu Nahestehenden
30
IAS 26
— Accounting and Reporting by Retirement Benefit Plans  (nicht im IFRS Visuell drinnen)
31
IAS 27
— Separate Financial Statements  Einzelabschlüsse
32
IAS 28
— Investments in Associates and Joint Ventures  Anteile an assozierten Unternehmen und Gemeinschaftsunternehmen
33
IAS 29
— Financial Reporting in Hyperinflationary Economies  Rechnungslegung in Hochinflationsländern
34
IAS 32
— Financial Instruments: Presentation  Finanzinstrumente: Darstellung
35
IAS 33
— Earnings per Share  Ergebnis je Aktie
36
IAS 34
— Interim Financial Reporting  Zwischenberichterstattung
37
IAS 36
— Impairment of Assets Wertminderung von Vermögenswerten
38
IAS 37
— Provisions, Contingent Liabilities and Contingent Assets  Rückstellungen, Eventualverbindlichkeiten und Eventualforderungen
39
IAS 38
— Intangible Assets  Immaterielle Vermögenswerte
40
IAS 39
— Financial Instruments: Recognition and Measurement  Finanzinstrumente: Ansatz und Bewertung
41
IAS 40
— Investment Property  Als Finanzinvestition gehaltene Immobilien
42
IAS 41
— Agriculture Landwirtschaft