International Financial Reporting Standards (IFRS) 2010: Deutsch-Englische Textausgabe Der Von Der Eu Gebilligten Standards/English and German Edition ... Standards (IFRS) Deutsche-Englische) - Softcover

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.

The globalisation of capital markets has led to a sharp increase in the importance of International Financial Reporting Standards (IFRS) of the International Accouting Standards Board (IASB). The breakthrough of IFRS in the European Union (EU) occurred with the approval of the so-called IAS Regulation by the European Parliament and the Council of the European Union. In one fell swoop, 7,000 companies were thus obliged to apply the standards of the IASB.

The present publication contains the financial reporting standards (IASs/IFRSs) and financial reporting interpretations (SICs/IFRICs) – endorsed and published by the EU.

This book presents both the English texts of the IFRS and the official translation by the EU side by side. Here it must be borne in mind that the German translation may in some places be inaccurate or downright wrong. If in doubt over an accounting question, consult the orginial IFRS text!

The present edition went to press on 28th February 2010.

Newly included are amongst others the revised IFRS 1, IFRS 3 and IAS 27 as well as IFRIC 12 and IFRIC 15–18.

With a foreword and a primer by Professor Dr. Henning Zülch, Leipzig & Vienna, and Professor Dr. Matthias Hendler, Münster.