IASC: Übungsmaterial für die IFRS for SMEs Teil II
Die IASC Foundation hat den zweiten Teil von Übungsmaterialien für die IFRS for SMEs (IFRS für KMUs) veröffentlicht.
Es stehen die folgenden Module zum Download bereit:
- Small and Medium-sized Entities
- Financial Statement Presentation
- Statement of Financial Position
- Statement of Comprehensive Income and Income Statement
- Statement of Changes in Equity and Statement of Income and Retained Earnings]
- Notes to the Financial Statements]
- Accounting Policies, Estimates and Errors
- Inventories
- Investments in Associates
- Investments in Joint Ventures
- Investment Property
- Property, Plant and Equipment
- Provisions and Contingencies
- Revenue
- Government Grants
- Borrowing Costs
- Events after the End of the Reporting Period
Die Übungsmaterialien sind hier erhältlich: Übungsmaterial für die IFRS for SMEs Teil II. Die Presseerklärung des IASB gibt es hier. Quelle: IASB
| Small and Medium-sized Entities | PDF [220,KB] | |
| 3 | Financial Statement Presentation | PDF [247,KB] |
| 4 | Statement of Financial Position | PDF [240,KB] |
| 5 | Statement of Comprehensive Income and Income Statement | PDF [288,KB] |
| 6 | Statement of Changes in Equity and Statement of Income and Retained Earnings | PDF [221,KB ] |
| 8 | Notes to the Financial Statements | PDF [368,KB] |
| 10 | Accounting Policies, Estimates and Errors | PDF [263,KB] |
| 13 | Inventories | PDF [267,KB] |
| 14 | Investments in Associates | PDF [324,KB] |
| 15 | Investments in Joint Ventures | PDF [337,KB] |
| 16 | Investment Property | PDF [274,KB] |
| 17 | Property, Plant and Equipment | PDF [303,KB] |
| 21 | Provisions and Contingencies | PDF [393,KB] |
| 23 | Revenue | PDF [418,KB] |
| 24 | Government Grants | PDF [331,KB] |
| 25 | Borrowing Costs | PDF [192,KB] |
| 32 | Events after the End of the Reporting Period |