InhaltsangabeForeword The IASB Financial Reporting Pronouncements Framework for the Preparation and Presentation of Financial Statements International Accounting Standards IAS 1: Presentation of Financial Statements IAS 2: Inventories IAS 7: Statements 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 31: Interests in Joint Ventures 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 International Financial Reporting Standards 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: Noncurrent 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 IFRIC Interpretations IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2: Members' Shares in Cooperative Entities and Similar Instruments IFRIC 4: Determining Whether an Arrangement Contains a Lease IFRIC 5: Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 6: Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment IFRIC 7: Applying the Restatement Approach under IAS 29 - Financial Reporting in Hyperinflationary Economies IFRIC 9: Reassessment of Embedded Derivatives IFRIC 10: Interim Financial Reporting and Impairment IFRIC 12: Service Concession Arrangements IFRIC 13: Customer Loyalty Programmes IFRIC 14: IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC 15: Agreements for the Construction of Real Estate IFRIC 16: Hedges of a Net Investment in a Foreign Operation IFRIC 17: Distributions of Non-cash Assets to Owners IFRIC 18: Transfers of Assets from Customers IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments Standing Interpretations Committee Interpretations SIC7: Introduction of the Euro SIC10: Government Assistance No Specific Relation to Operating Activities SIC12: Consolidation Special Purpose Entities SIC13: Jointly Controlled Entities Nonmonetary Contributions by Venturers SIC15: Operating Leases Incentives SIC21: Income Taxes Recovery of Revalued Nondepreciable Assets SIC25: Income Taxes Changes in the Tax Status of an Entity or its Shareholders SIC27: Evaluating the Substance of Transactions Involving the Legal Form of a Lease SIC29: Service Concession Arrangements: Disclosures SIC31: Revenue Barter Transactions Involving Advertising Services SIC32: Intangible Assets Web Site Costs Index

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