Vokabelliste IAS/IFRS

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