The Resource Der neue IFRS 5 als Resultat des Konvergenzprojekts = The new IFRS 5 as a result of the convergence project

Der neue IFRS 5 als Resultat des Konvergenzprojekts = The new IFRS 5 as a result of the convergence project

Label
Der neue IFRS 5 als Resultat des Konvergenzprojekts = The new IFRS 5 as a result of the convergence project
Title
Der neue IFRS 5 als Resultat des Konvergenzprojekts = The new IFRS 5 as a result of the convergence project
Creator
Subject
Language
eng
Summary
In March 2004, the IASB issued IFRS 5 on non-current assets held for sale and discontinued operations. IFRS 5 supersedes IAS 35 on discontinuing operations. The release is the first standard that arises from the joint short-term convergence project of the IASB and FASB to reduce differences between IFRS and US-GAAP. Although there remain some significant differences substantial convergence has been achieved in this field
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
Moitzi, B
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • IFRS
  • IAS
  • GAAP
Label
Der neue IFRS 5 als Resultat des Konvergenzprojekts = The new IFRS 5 as a result of the convergence project
Instantiates
Publication
Label
Der neue IFRS 5 als Resultat des Konvergenzprojekts = The new IFRS 5 as a result of the convergence project
Publication

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