Difference between revisions of "International Accounting Standards IAS / IFRS"
From ControllingWiki
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.| [unchecked revision] | [unchecked revision] |
(New page: == IGC-DEFINITION (abbreviated) == '''International Accounting Standards IAS / IFRS'''<br> International Accounting Standards are a set of rules that serve to standardize valuation rules, ...) |
|||
| Line 1: | Line 1: | ||
== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''International Accounting Standards IAS / IFRS'''<br> | + | '''International Accounting Standards IAS / IFRS / [[:de:International Accounting Standards IAS/IFRS|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 8: | Line 8: | ||
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.)] | ||
| − | |||
== Source == | == Source == | ||
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
Revision as of 15:39, 13 December 2010
IGC-DEFINITION (abbreviated)
International Accounting Standards IAS / IFRS / [[:de:International Accounting Standards IAS/IFRS|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.)
