Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Passardi, Marco | - |
| dc.contributor.author | Blaser, Felix | - |
| dc.contributor.author | Pezzotta, Davide | - |
| dc.contributor.author | Esch, Corinna | - |
| dc.contributor.author | Mueller, M | - |
| dc.date.accessioned | 2019-03-29T08:22:52Z | - |
| dc.date.available | 2019-03-29T08:22:52Z | - |
| dc.date.issued | 2009-03-23 | - |
| dc.identifier.issn | 1474-2667 | de_CH |
| dc.identifier.uri | https://digitalcollection.zhaw.ch/handle/11475/16421 | - |
| dc.description.abstract | The Center for Accounting & Controlling of the Zurich University of Applied Sciences appreciates the opportunity to comment on ED 10. We hope that our comments may be useful for the further development of this relevant accounting standard. Due to the factual issue that SPEs were not consolidated in the past on a consistent basis and due to actual diverting interpretations of IAS 27 we consider the efforts to merge the IAS 27 accounting standard and the SIC-12 Interpretation into a new IFRS Standard a very positive development. | de_CH |
| dc.language.iso | en | de_CH |
| dc.publisher | International Accounting Standards Board | de_CH |
| dc.relation.ispartof | IASB Insight | de_CH |
| dc.rights | Licence according to publishing contract | de_CH |
| dc.subject | ED 10 | de_CH |
| dc.subject | IAS27 | de_CH |
| dc.subject.ddc | 657: Rechnungswesen | de_CH |
| dc.title | Comments on ED 10 consolidated financial statements | de_CH |
| dc.type | Beitrag in Magazin oder Zeitung | de_CH |
| dcterms.type | Text | de_CH |
| zhaw.departement | School of Management and Law | de_CH |
| zhaw.funding.eu | No | de_CH |
| zhaw.originated.zhaw | Yes | de_CH |
| zhaw.publication.status | publishedVersion | de_CH |
| Appears in collections: | Publikationen School of Management and Law | |
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Passardi, M., Blaser, F., Pezzotta, D., Esch, C., & Mueller, M. (2009). Comments on ED 10 consolidated financial statements. IASB Insight.
Passardi, M. et al. (2009) ‘Comments on ED 10 consolidated financial statements’, IASB Insight [Preprint].
M. Passardi, F. Blaser, D. Pezzotta, C. Esch, and M. Mueller, “Comments on ED 10 consolidated financial statements,” IASB Insight, Mar. 2009.
PASSARDI, Marco, Felix BLASER, Davide PEZZOTTA, Corinna ESCH und M MUELLER, 2009. Comments on ED 10 consolidated financial statements. IASB Insight. 23 März 2009
Passardi, Marco, Felix Blaser, Davide Pezzotta, Corinna Esch, and M Mueller. 2009. “Comments on ED 10 Consolidated Financial Statements.” IASB Insight, March.
Passardi, Marco, et al. “Comments on ED 10 Consolidated Financial Statements.” IASB Insight, Mar. 2009.
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