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Ausgewählte Änderungen und Auswirkungen des IAS 19. (revised 2011)

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  • Kern

Abstract

1 Einleitung 2 Regelungsgrundlagen des IAS 19 Entwicklung des IAS 19 – Zielsetzung – Anwendungsbereich – Zeitpunkt der Erstanwendung und Übergangsvorschriften 3 Änderungen zu Leistungen nach Beendigung des Arbeitsverhältnisses Bilanzierung – Bewertung – Komponenten des Pensionsaufwands und Ausweis in der Gesamtergebnisrechnung 4 Leistungen aus Anlass der Beendigung des Arbeitsverhältnisses Änderungen im Überblick – Neudefinition – Erfassungszeitpunkt – Auswirkung auf die bilanzielle Behandlung von Altersteilzeitverträgen 5 Schlussbetrachtung Literaturverzeichnis Anhang: IAS 19 Leistungen an Arbeitnehmer (überarbeitet 2011) Stichwortverzeichnis

Suggested Citation

  • Kern (ed.), 0. "Ausgewählte Änderungen und Auswirkungen des IAS 19. (revised 2011)," Meyer=Stiftung, Duncker & Humblot GmbH, Berlin, edition 1, volume 12, number vwpe672.
    • Handle: RePEc:dah:meymey:vwpe672
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    More about this item

    Keywords

    Altersteilzeitverträge; IAS 19; IAS 26; IFRS; Pensionsaufwand; Pensionsrückstellungen;
    All these keywords.

    JEL classification:

    • E00 - Macroeconomics and Monetary Economics - - General - - - General

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