IFRIC Update - November 2013 archived 12.11.2013 1 minute reading time Create PDF Share on LinkedIn Share on Xing Share via email Copy link Copy link close Continue reading with a PwC Plus-Subscription verified Information source daily updates completely searchable articles (with refiner) tailored alert Free 30 days trial period Register for the free PwC Plus account Please log in to read the article More details on PwC Plus Metadata Issuing Body IASB - International Accounting Standards Board Topics Capital Markets & Accounting Advisory - PRIME Keywords Abzinsung Aktienoptionspläne Bankenabgabe Bilanzänderung Fair Value Measurement Fehlerberichtigung Finanzinstrumente (IFRS Ausweis) Finanzinstrumente (IFRS Bewertung) Gemeinschaftsunternehmen IAS 8 IAS 12 IAS 17 IAS 19 IAS 39 IFRIC 21 IFRS (allgemein) IFRS 2 IFRS 10 IFRS 11 Investmentgesellschaften Joint Venture Konsolidierung (bilanziell) Latente Steuern Leasing Pensionsrückstellung (Internationale Rechnungslegung)