Esmaspäev, 12 Jaanuar 2009 17:18
Rahvusvahelised finansaruandluse standardid: IASB tööplaan
Rahvusvahelised finansaruandluse standardid: IASB tööplaan
Dmitri
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- Esmaspäev, 12 Jaanuar 2009 17:18
Viimastel aastatel on rahvusvahelisi finantsaruandluse standardeid koostavas ja väljaandvas organisatsioonis toimunud olulised muudatused. Uus põhikiri võeti vastu 2000. aasta mais ning see hakkas kehtima 2001. aasta jaanuarist.
Reede, 17 Aprill 2009 16:37
IFRS ja IAS inglise keeles
IFRS ja IAS inglise keeles
Dmitri
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- Reede, 17 Aprill 2009 16:37
Technical summaries as at 1 January 2013:
- Framework - Technical Summary
IFRSs:
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 2 Share-based Payment
- IFRS 3 Business Combinations
- IFRS 4 Insurance Contracts
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- IFRS 6 Exploration for and evaluation of Mineral Resources
- IFRS 7 Financial Instruments: Disclosures
- IFRS 8 Operating Segments
- IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements - IFRS 11 Joint Arrangements
- IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement
IASs:
- IAS 1 Presentation of Financial Statements
- IAS 2 Inventories
- IAS 7 Statement of Cash Flows
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 10 Events after the Reporting Period
- IAS 11 Construction Contracts
- IAS 12 Income Taxes
- IAS 16 Property, Plant and Equipment
- IAS 17 Leases
- IAS 18 Revenue
- IAS 19 Employee Benefits
- IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
- IAS 21 The Effects of Changes in Foreign Exchange Rates
- IAS 23 Borrowing Costs
- IAS 24 Related Party Disclosures
- IAS 26 Accounting and Reporting by Retirement Benefit Plans
- IAS 27 Consolidated and Separate Financial Statements
- IAS 28 Investments in Associates
- IAS 29 Financial Reporting in Hyperinflationary Economies
- IAS 32 Financial Instruments: Presentation
- IAS 33 Earnings per Share
- IAS 34 Interim Financial Reporting
- IAS 36 Impairment of Assets
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- IAS 38 Intangible Assets
- IAS 39 Financial Instruments: Recognition and Measurement
- IAS 40 Investment Property
- IAS 41 Agriculture
Kolmapäev, 18 Jaanuar 2012 11:25
RTJ 17 Teenuste kontsessioonikokkulepped (2011)
RTJ 17 Teenuste kontsessioonikokkulepped (2011)
Dmitri
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- Kolmapäev, 18 Jaanuar 2012 11:25
Kolmapäev, 18 Jaanuar 2012 11:23
RTJ 15 Lisades avalikustatav informatsioon (2011)
RTJ 15 Lisades avalikustatav informatsioon (2011)
Dmitri
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- Kolmapäev, 18 Jaanuar 2012 11:23
Kolmapäev, 18 Jaanuar 2012 11:20
RTJ 14 Mittetulundusühingud ja sihtasutused (2011)
