International Financial Reporting Standards (IFRS) 2011: Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English & German edition ... /English & German Edition, Band 2011) - Softcover

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The globalization of capital markets has led to a sharp increase in the importance of International Financial Reporting Standards (IFRS) of the International Accounting 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 is 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 original IFRS text!

The present edition went to press on 1^st February 2011.

Newly included are amongst others IFRIC 19, the revised IAS 24 as well as amendments to IFRS 1,2 & 8 and IAS 38 & 39.

Also newly included is the framework as published by the EU.

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