International Financial Reporting Standards (IFRS) 2014 : deutsch-englische Textausgabe der von der EU gebilligten Standards und Interpretationen

This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.

SUMMARY Paragraphs Objective 1—2 Scope 3—5 Classes of financial
instruments and level of disclosure 6 Significance of financial instruments for
financial position and performance 7—30 Statement of financial position 8—19
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