ANWENDUNGSÜBERSICHT IFRS

Anwendungshinweise

Sofern in Spalte B keine Jahreszahl angegeben ist, ist der betroffene Standard oder die Interpretation im Abschluss für das Jahr 2017 verpflichtend anzuwenden. Sofern ein späteres Jahr angegeben ist, besteht die Möglichkeit zur früheren freiwilligen Anwendung.

Änderungen von Standards und Interpretationen sind durch den Buchstaben A im Anschluss an die Nummerierung des betreffenden Standards bzw. der Interpretation (in der Spalte Bezeichnung) gekennzeichnet.

 
Auf Geschäftsjahre, die am oder nach dem 1.1.2017 beginnen, sind die IFRS in folgenden Fassungen verpflichtend anzuwenden:
A B
Bezeichnung bei kalendergleichem Geschäftsjahr nicht ab 2017 (oder früher) anzuwenden, sondern erst ab:
International Financial Reporting Standards (IFRS)
IFRS 1 First-time Adoption of IFRSs  
IFRS 2 Share-based Payment  
IFRS 2 A Classification and Measurement of Share-based Payment Transactions 2018 (Endorsement voraussichtlich 1. Quartal 2018)
IFRS 3 Business Combinations  
IFRS 4 Insurance Contracts  
IFRS 4 A Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts 2018
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations  
IFRS 6 Exploration for and Evaluation of Mineral Resources  
IFRS 7 Financial Instruments: Disclosures  
IFRS 8 Operating Segments  
IFRS 9 Financial Instruments 2018
IFRS 9 A Prepayment Features with Negative Compensation 2019 (Endorsement 2018)
IFRS 10 Consolidated Financial Statements  
IFRS 10 A Sale or Contribution of Assets between an Investor and its Associate or Joint Venture unbestimmt verschoben
IFRS 11 Joint Arrangements  
IFRS 12 Disclosures of Interests in Other Entities  
IFRS 13 Fair Value Measurement  
IFRS 14 Regulatory Deferral Accounts 2016 (kein Endorsement)
IFRS 15 Revenue from Contracts with Customers 2018
IFRS 15 A Clarifications to IFRS 15 Revenue from Contracts with Customers 2018
IFRS 16 Leases 2019
IFRS 17 Insurance Contracts 2021 (Endorsement ausstehend)
International Accounting Standards (IAS)
IAS 1 Presentation of Financial Statements  
IAS 2 Inventories  
IAS 7 Statement of Cash Flow (Cash Flow Statement)  
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors  
IAS 10 Events after the Reporting Period  
IAS 11 Construction Contracts  
IAS 12 Income Taxes  
IAS 16 Property, Plant and Equipment  
IAS 17 Leases  
IAS 18 Revenue  
IAS 19 Employee Benefits  
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance  
IAS 21 The Effects of Changes in Foreign Exchange Rates  
IAS 23 Borrowing Costs  
IAS 24 Related Party Disclosures  
IAS 26 Accounting and Reporting by Retirement Benefit Plans  
IAS 27 Separate Financial Statements  
IAS 28 Investments in Associates and Joint Ventures  
IAS 28 A Sale or Contribution of Assets between an Investor and its Associate or Joint Venture unbestimmt verschoben
IAS 28 A Long-term Interests in Associates and Joint Ventures 2019 (Endorsement 2018)
IAS 29 Financial Reporting in Hyperinflationary Economies  
IAS 32 Financial Instruments: Presentation  
IAS 33 Earnings per Share  
IAS 34 Interim Financial Reporting  
IAS 36 Impairment of Assets  
IAS 37 Provisions, Contingent Liabilities and Contingent Assets  
IAS 38 Intangible Assets  
IAS 39 Financial Instruments: Recognition and Measurement  
IAS 40 Investment Property  
IAS 40 A Transfers of Investment Property 2018 (Endorsement 1. Quartal 2018)
IAS 41 Agriculture  
AIP Annual Improvements to IFRSs 2006–2008 (May 2008)  
AIP Annual Improvements to IFRSs 2007–2009 (April 2009)  
AIP Annual Improvements to IFRSs 2008–2010 (May 2010)  
AIP Annual Improvements to IFRSs 2009–2011 (May 2012)  
AIP Annual Improvements to IFRSs 2010–2012 (December 2013)  
AIP Annual Improvements to IFRSs 2011–2013 (December 2013)  
AIP Annual Improvements to IFRSs 2012–2014 (September 2014)  
AIP Annual Improvements to IFRSs 2014–2016 (December 2016) 2017/2018 (Endorsement 1. Quartal 2018)
AIP Annual Improvements to IFRSs 2015–2017 (December 2017) 2019 (Endorsement 2018)
Interpretations
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities  
IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments  
IFRIC 4 Determining whether an Arrangement contains a Lease  
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds  
IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment  
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies  
IFRIC 9 Reassessment of Embedded Derivatives  
IFRIC 10 Interim Financial Reporting and Impairment  
IFRIC 12 Service Concession Arrangements  
IFRIC 13 Customer Loyalty Programmes  
IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction  
IFRIC 15 Agreements for the Construction of Real Estate  
IFRIC 16 Hedge of a Net Investment in a Foreign Operation  
I...

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