Internationale Rechnungslegung

Fair presentation – Framework – Interpretations – Balance sheet – Income statement – Notes – Cashflow statement – Statement of changes in equity – Financial reporting for segments – Financial review – Assets – Liabilities – Equity – Income – Expense – Case law – Definitions – Accrual basis – Going concern – Qualitative characteristics – Understandability – Comparability – Reliability – Faithful representation – Neutrality – Substance over form – Neutrality – Prudence – Completeness – Constraints – Timeliness – Balance between benefit and cost – Probability – Reliability – Cost model – Costs of purchase – Costs of conversion – Government grants – Carrying amount – Revaluation model – Recoverable amount – Settlement value – Present value – Fair value – Intangible assets – Goodwill – Property, plant and equipment – Lease – Long-term investments – Trade and other receivables – Deferred tax assets – Investment properties – Inventories – Construction contracts – Investments – Cash and cash equivalents – Other current  assets – Issued capital – Reserves – Net profit or loss for the period – Revaluation surplus – Interest bearing borrowings – Pensions – Provisions – Deferred tax liabilities – Trade and other payables – Held for trading – Available for sale – Nature of expense method – Operating profit – Writing down – Depreciation – Amortization – Impairment test – Cash generating unit – Impairment loss – Writing up – Tax base – Comprehensive income – Best estimate – Investing activities – Financing activities – Treasury shares – Statement of compliance