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sachdividenden an eigentümer
distributions of non-cash assets to owners
Last Update: 2017-02-23
Usage Frequency: 3
Quality:
8 diese interpretation behandelt nur die bilanzierung eines unternehmens, das sachdividenden ausschüttet.
8 this interpretation addresses only the accounting by an entity that makes a non-cash asset distribution.
Last Update: 2017-02-23
Usage Frequency: 2
Quality:
zum teil werden die sachdividenden in höhe des buchwertes und zum teil in höhe des beizulegenden zeitwertes erfasst.
in some cases the carrying amount is used to recognize the distributed non-cash assets, and in other cases the fair value.
Last Update: 2018-02-13
Usage Frequency: 1
Quality:
in ifric 17 wird klargestellt und erläutert, wie sachdividenden an eigentümer eines unternehmens zu bilanzieren sind.
ifric 17 is an interpretation that provides clarification and guidance on the accounting treatment of distributions of non-cash assets to owners of an entity.
Last Update: 2017-02-23
Usage Frequency: 2
Quality:
ifric 17 geht aus dem am 17. januar 2008 veröffentlichten interpretationsentwurf ifric d23 hervor und regelt die bilanzierung von sachdividenden.
ifric 17 is derived from the draft interpretation ifric d23 issued on january 17, 2008 and applies to the distribution of dividends in the form of non-cash assets.
Last Update: 2018-02-13
Usage Frequency: 1
Quality:
die im anhang zur vorliegenden verordnung enthaltene interpretation 17 des international financial reporting interpretations committee (ifric) sachdividenden an eigentümer wird eingefügt.
international financial reporting interpretations committee's (ifric) interpretation 17 distributions of non-cash assets to owners is inserted as set out in the annex to this regulation;
Last Update: 2017-02-23
Usage Frequency: 2
Quality:
10. beschlussfassung zur zulassung einer sachdividende und zur schaffung eines neuen § 20 der satzung - angenommen
10. passing of a resolution on admission of a non-cash dividend and on addition of a new article (20) to the memorandum and articles of association
Last Update: 2018-02-13
Usage Frequency: 1
Quality: