International Financial Reporting Standards (IFRS) 2010: Deutsch-Englische Textausgabe der von der EU gebilligten Standards / English & German Edition of the Official Standards Approved by the EU - Couverture souple

Couverture souple

ISBN 10 : 3527505342 ISBN 13 : 9783527505340

Editeur : Wiley-VCH Verlag GmbH, 2010

A propos du livre

Biographie de l'auteur :

Prof. Dr. Henning Zülch holds the Chair of Accounting and Auditing at HHL Leipzig Graduate School of Management. HHL, founded in 1988 as Handelshochschule Leipzig and reopened in 1992, is Germany′s oldest business school. Today it is ranked among the leading business schools in Europe. HHL is a private and state–recognized university with the right to award doctorates and post–doctoral lecture qualifications. Moreover, Henning Zülch is visiting professor at the University of Vienna in the field of "Selected Foreign Accounting Systems" since the Fall Term 2007. In addition, he is the author of several books and more than 200 papers and articles, and a member of several scientific and professional organizations in the field of accounting, auditing and corporate governance.

Prof. Dr. Matthias Hendler, Certified Tax Consultant, is chair of Accounting at the University of Applied Sciences Bochum. Furthermore, he is associate of the DOSU Treuhand GmbH (DOSU limited company) Westfalen–Lippe Wirtschaftsprüfungsgesellschaft, Dortmund. As director of the IFRS centre of excellence, he is responsible for the professional support and guidance of audit teams and advisory clients.

For several years now Prof. Dr. Matthias Hendler has been a speaker at numerous seminars and inhouse training workshops concerning national and international accounting.

Quatrième de couverture :

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.

À propos de cette édition

• Éditeur: Wiley-VCH Verlag GmbH
• Date d'édition: 2010
• ISBN 10: 3527505342
• ISBN 13: 9783527505340
• Reliure: Broché
• Nombre de pages: 1252
• Éditeur: Wiley-VCH