IFRS Framework - Objective and Scope

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Uploaded by on Jun 1, 2011

Gehe auf http://bit.ly/jKExDN um das komplette Lernvideo zu sehen.

In dieser Vorlesung geht Prof. Dr. Henning Zülch auf den IFRS Framework ein, insbesondere beschreibt er Objective und Scope.

Inhalt:
Transformation of IFRS into European law
Questions about Part I
The IFRS Framework / Purpose and level of obligation
Objectives of financial reporting
Target group specification
Accounting principles
Elements of financial statements
Conclusion of Framework
Objective and Scope
Overall Considerations and Compliance

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