International Financial Reporting Standard 2
International Financial Reporting Standard 2 (IFRS 2)
Introduced by the IASB setting out how share-based payments should be accounted for.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • International Financial Reporting Standard — (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January 2010. Related links accounting period …   Law dictionary

  • International Financial Reporting Standard — UK US noun [C] (ABBREVIATION IFRS) ► ACCOUNTING one of the standards created by the International Accounting Standards Board which explains how company accounts must be recorded or shown …   Financial and business terms

  • International Financial Reporting Standard 9 — Der International Financial Reporting Standard 9 Finanzinstrumente (IFRS 9) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Entwicklung 3 Inhalte 3.1 …   Deutsch Wikipedia

  • International Financial Reporting Standard 7 — Der International Financial Reporting Standard 7 Finanzinstrumente : Angaben (IFRS 7) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Zweck 3 Entwicklung, Anwendung und Anwendungsbereich des IFRS 7 …   Deutsch Wikipedia

  • International Financial Reporting Standard 4 — Der International Financial Reporting Standard 4 Versicherungsverträge (IFRS 4) ist ein internationaler Rechnungslegungstandard (IFRS) des International Accounting Standards Board (IASB), der die Rechnungslegung von Versicherungsverträgen regelt …   Deutsch Wikipedia

  • International Financial Reporting Standard 5 — Der International Financial Reporting Standard 5 (IFRS 5) ist ein Rechnungslegungsstandard des International Accounting Standards Board (IASB) und umfasst Regelungen zur Bilanzierung von zur Veräußerung gehaltenen langfristigen Vermögenswerten… …   Deutsch Wikipedia

  • International Financial Reporting Standard 3 — Der International Financial Reporting Standard 3 (IFRS 3) ist ein Rechnungslegungsstandard des International Accounting Standards Board (IASB), welcher die Bilanzierung von Unternehmenszusammenschlüssen zum Gegenstand hat. Inhaltsverzeichnis 1… …   Deutsch Wikipedia

  • International Financial Reporting Standard 2 — Der International Financial Reporting Standard 2 (IFRS 2) ist ein Rechnungslegungstandard des International Accounting Standards Board (IASB), der die Bilanzierung anteilsbasierter Vergütungen regelt. Zu anteilsbasierten Vergütungen zählen… …   Deutsch Wikipedia

  • International Financial Reporting Standard — IFRS Any of the accounting standards issued by the International Accounting Standards Board (IASB) since its institution in 2001. For financial years starting on or after 1 January 2005 listed companies in the EU are required to follow IFRSs in… …   Big dictionary of business and management

  • International Financial Reporting Standard — IFRS Any of the accounting standards issued by the International Accounting Standards Board (IASB) since its institution in 2001. For financial years starting on or after 1 January 2005 listed companies in the EU are required to follow IFRSs in… …   Accounting dictionary

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