IFRS News 2013/12 & 2014/01 archived 24.12.2013 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 PwC International Topics Capital Markets & Accounting Advisory Capital Markets & Accounting Advisory - PRIME Knowledge Transfer FS Content Type(s) Newsletter Keywords Abschreibungen Abzinsung Aktienoptionspläne Aufgegebene Geschäftsbereiche Bankenabgabe Covenants Fair Value Measurement financial liabilities Finanzkennzahlen Goodwill Hedge Accounting IAS 16 IAS 19 IAS 24 IAS 27 IAS 32 IAS 34 IAS 36 IAS 38 IAS 39 IAS 40 IFRIC 21 IFRS 1 IFRS 2 IFRS 3 IFRS 5 IFRS 7 IFRS 8 IFRS 9 Amortised Cost and Impairment IFRS 9 Classification and Measurement IFRS 9 Hedge Accounting IFRS 10 IFRS 12 IFRS 13 Immaterielle Vermögenswerte Integrated Reporting investment properties Konsolidierung (bilanziell) Nahestehende Personen Own Credit Risk Pensionsrückstellung (Internationale Rechnungslegung) Sachanlagen Segmentberichterstattung Unternehmenstransaktionen Verbindlichkeiten Wertminderung / Impairment (Goodwill) Wertminderung / Impairment (Vermögenswerte (IAS 36)) Zwischenabschluss/Zwischenbericht