Cookies help us deliver our services. By using our services, you agree to our use of cookies. More information

Difference between revisions of "International Accounting Standards IAS / IFRS"

From ControllingWiki

Jump to: navigation, search
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.
[pending revision][pending revision]
(minor updates)
 
(2 intermediate revisions by 2 users not shown)
Line 1: Line 1:
 
== IGC-DEFINITION (abbreviated) ==
 
== IGC-DEFINITION (abbreviated) ==
'''International Accounting Standards IAS / IFRS / [[:de:International Accounting Standards IAS/IFRS|International Accounting Standards IAS/IFRS]]'''<br>
+
'''International Accounting Standards IAS / IFRS'''<br>
 
International Accounting Standards are a set of rules that serve to standardize valuation rules, presentation of results and the contents of annual reports. Their purpose is to make balance sheets, income statements and notes of annual reports comparable internationally and they are revised and extended continuously. There is no law that enforces IAS-rules in reporting, but the requirements of investors, the media and banks regarding presentation of results are increasingly based on these rules.
 
International Accounting Standards are a set of rules that serve to standardize valuation rules, presentation of results and the contents of annual reports. Their purpose is to make balance sheets, income statements and notes of annual reports comparable internationally and they are revised and extended continuously. There is no law that enforces IAS-rules in reporting, but the requirements of investors, the media and banks regarding presentation of results are increasingly based on these rules.
  
Line 9: Line 9:
 
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
 
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
  
All of my questions stteeld-thanks!
+
 
 +
== Source ==
 +
 
 +
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
 +
 
 +
== The Relationship Between Gifts & Community ==
 +
 
 +
Wherever I go and ask people what is missing from their lives, the most common answer (if they are not impoverished or seriously ill) is "community." What happened to community, and why dont we have it any more? There are many reasons the layout of suburbia, the disappearance of public space, the automobile and the television, the high mobility of people and jobs and, if you trace the "whys" a few levels down, they all implicate the money system.
 +
 
 +
[[http://goodvillenews.com/The-Relationship-Between-Gifts-Community-zbK8gw.html The Relationship Between Gifts & Community]]
 +
 
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 
 +
== Use Your Talents Give More Receive More ==
 +
 
 +
When I stand before God at the end of my life, I would hope that I would not have a single bit of talent left, and could say, I used everything you gave me.Erma Bombeck
 +
 
 +
[[http://goodvillenews.com/Use-Your-Talents-Give-More-Receive-More-n807aT.html Use Your Talents Give More Receive More]]
 +
 
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 
 +
== Meeting Michael ==
 +
 
 +
I was sitting at my desk today, looking out the window. I saw an old homeless man crossing the street, carrying a suitcase. I remembered the many times I had looked on from afar, feeling sorry for the homeless but doing nothing. I do give money to homeless people when I walk by, but never really interact with them, beside a smile.
 +
 
 +
[[http://goodvillenews.com/Meeting-Michael-YCkylF.html Meeting Michael]]
 +
 
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 
 +
== Daughter Saves Father by Lifting Car Off Him ==
 +
 
 +
A fast acting 22-year-old has been hailed a hero after she lifted up a car weighing a ton and a half to save her father, who became crushed under his BMW 525i.
 +
 
 +
[[http://goodvillenews.com/Daughter-Saves-Father-by-Lifting-Car-Off-Him-Ytw5BL.html Daughter Saves Father by Lifting Car Off Him]]
 +
 
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 
 +
== Mother Robin: Delivering Hope & Babies ==
 +
 
 +
Theyve waited all night for a chance to see their newborn babies, whom the hospital is holding until the medical bills are paid in full. "Holding babies until payment is common in Indonesia," said Robin Lim, a midwife who founded birthing clinics in Aceh and the island of Bali. At this particular hospital in Bali, mothers who dont pay are allowed in twice a day to feed their baby and change their babys diaper.
 +
 
 +
[[http://goodvillenews.com/Mother-Robin-Delivering-Hope-Babies-pFv3vi.html Mother Robin: Delivering Hope & Babies]]
 +
 
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]

Latest revision as of 03:51, 10 August 2012

IGC-DEFINITION (abbreviated)

International Accounting Standards IAS / IFRS
International Accounting Standards are a set of rules that serve to standardize valuation rules, presentation of results and the contents of annual reports. Their purpose is to make balance sheets, income statements and notes of annual reports comparable internationally and they are revised and extended continuously. There is no law that enforces IAS-rules in reporting, but the requirements of investors, the media and banks regarding presentation of results are increasingly based on these rules.

Recently the IAS-rulework has been renamed to IFRS International Financial Reporting Standards.

The guiding principle of all IAS-rules is to show a true and fair view of the company’s situation during the period reported. Like US-GAAP, IAS-rules are not intended to replace managerial accounting as they are designed for the external reporting to stakeholders and not for the direct control of operations within the company and in the market.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)


Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

The Relationship Between Gifts & Community

Wherever I go and ask people what is missing from their lives, the most common answer (if they are not impoverished or seriously ill) is "community." What happened to community, and why dont we have it any more? There are many reasons the layout of suburbia, the disappearance of public space, the automobile and the television, the high mobility of people and jobs and, if you trace the "whys" a few levels down, they all implicate the money system.

[The Relationship Between Gifts & Community]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Use Your Talents Give More Receive More

When I stand before God at the end of my life, I would hope that I would not have a single bit of talent left, and could say, I used everything you gave me.Erma Bombeck

[Use Your Talents Give More Receive More]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Meeting Michael

I was sitting at my desk today, looking out the window. I saw an old homeless man crossing the street, carrying a suitcase. I remembered the many times I had looked on from afar, feeling sorry for the homeless but doing nothing. I do give money to homeless people when I walk by, but never really interact with them, beside a smile.

[Meeting Michael]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Daughter Saves Father by Lifting Car Off Him

A fast acting 22-year-old has been hailed a hero after she lifted up a car weighing a ton and a half to save her father, who became crushed under his BMW 525i.

[Daughter Saves Father by Lifting Car Off Him]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Mother Robin: Delivering Hope & Babies

Theyve waited all night for a chance to see their newborn babies, whom the hospital is holding until the medical bills are paid in full. "Holding babies until payment is common in Indonesia," said Robin Lim, a midwife who founded birthing clinics in Aceh and the island of Bali. At this particular hospital in Bali, mothers who dont pay are allowed in twice a day to feed their baby and change their babys diaper.

[Mother Robin: Delivering Hope & Babies]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Personal tools