Created by Stefan Kurtenbach
over 7 years ago
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accounting policies
accounting policies and explanatory notes
asset
balance sheet
carrying amount
cashflow
cashflow statement
Completed-Contract-Method
cost of conversion
cost of purchase
current cost
explanatory notes
fair presentation
fair value
fair value less cost to sell = net selling price
fair value less costs to sell
financial instruments
framework
historical cost
historical cost
IAS
(International Accounting Standards)
IASB
(International Accounting Standards Board)
IFRS
(International Financial Reporting Standards)
impairment test
income statement
intangible assets
interpretations
leasing
Leverage-Effect
Matching Principle
net realisable value
net selling price
notes
other reserves
Percentage-of-Completion Method
(=POC-Method)
present value
property
qualifying assets
realisable value
recognition
recoverable amount
standards
statement of changes in equity
true and fair view
value in use