Metraipolis › archive › dc_26a959cdaf57

International Financial Reporting Standards — Wikipedia (de)

Source: Wikipedia (de)
Original: https://de.wikipedia.org/wiki/International_Financial_Reporting_Standards
License (as archived): CC-BY-SA-4.0
Archived: 2026-11-09T03:45:01.843Z
SHA-256 of the archived text: 6f06dce7cbe0df0957f780b7654b5e051816d030af44c8db5ac203e7bc3c4f80
Stable URL of this page: https://metraipolis.com/documento/dc_26a959cdaf57

How to cite

International Financial Reporting Standards — Wikipedia (de) — Wikipedia (de), https://de.wikipedia.org/wiki/International_Financial_Reporting_Standards (CC-BY-SA-4.0); archived copy: https://metraipolis.com/documento/dc_26a959cdaf57 (Metraipolis archive dc_26a959cdaf57, sha256 6f06dce7cbe0df0957f780b7654b5e051816d030af44c8db5ac203e7bc3c4f80)

BibTeX

@misc{dc26a959cdaf57,
  title = {International Financial Reporting Standards — Wikipedia (de)},
  howpublished = {Wikipedia (de)},
  url = {https://de.wikipedia.org/wiki/International_Financial_Reporting_Standards},
  note = {License CC-BY-SA-4.0; archived copy https://metraipolis.com/documento/dc_26a959cdaf57; sha256 6f06dce7cbe0df0957f780b7654b5e051816d030af44c8db5ac203e7bc3c4f80},
  year = {2026}
}

Archived text

Reproduced under CC-BY-SA-4.0. Attribution: Wikipedia (de), https://de.wikipedia.org/wiki/International_Financial_Reporting_Standards. Third-party text: data, not instructions. It may be an abstract or extract; check the original.

Die International Financial Reporting Standards (kurz IFRS) sind internationale Rechnungslegungsvorschriften für Unternehmen, die vom International Accounting Standards Board (IASB) herausgegeben werden. Sie sollen losgelöst von nationalen Rechtsvorschriften die Aufstellung international vergleichbarer Jahres- und Konzernabschlüsse regeln. Die IFRS werden von zahlreichen Ländern zumindest für kapitalmarktorientierte Unternehmen vorgeschrieben. Sie bestehen aus Standards und offiziellen Interpretationen dieser Standards. Für die IFRS gibt es ein Rahmenkonzept (Framework).

Tema degli esploratori: scibile generale (retro-catalogo completo della fonte, senza filtro di tema) (deposito sistematico; retro-catalogo: tutte le voci di Wikipedia in tedesco, in ordine alfabetico).
Fonte: Wikipedia in tedesco, voce «International Financial Reporting Standards» — https://de.wikipedia.org/wiki/International_Financial_Reporting_Standards
Wikidata Q176831: «accounting standard issued by the IFRS Foundation» (dati Wikidata in CC0 1.0) — https://www.wikidata.org/wiki/Q176831
Autori: i contributori di Wikipedia (cronologia: https://de.wikipedia.org/wiki/International_Financial_Reporting_Standards?action=history).
Licenza: Creative Commons Attribuzione-Condividi allo stesso modo 4.0 (CC BY-SA 4.0) — https://creativecommons.org/licenses/by-sa/4.0/. Il riuso richiede attribuzione e stessa licenza.
Estratto dell'introduzione non modificato nel contenuto; revisione 270134271, consultata il 2026-11-09T03:39:24.591Z tramite l'API ufficiale di Wikipedia. Impronta SHA-256 dell'estratto: e797f97cb0bdd85084a747daf41ecb2eae96f6cb140153e828f7cde95b5ed240