ESMA zu Annual Improvements: IASB-Vorschläge zur Anpassung von IFRSs archived 17.09.2012 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 ESMA - European Securities and Markets Authority Topics Capital Markets & Accounting Advisory - PRIME Keywords Abschreibungen Aktienoptionspläne Fair Value IAS 1 IAS 7 IAS 12 IAS 16 IAS 24 IAS 36 IAS 38 IFRS 2 IFRS 3 IFRS 8 IFRS 13 IFRS ED Kapitalflussrechnung Latente Steuern Nahestehende Personen Sachanlagen Segmentberichterstattung Standardentwürfe Unternehmenstransaktionen Wertminderung / Impairment (Vermögenswerte (IAS 36))