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Seite 1

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Carsten Berkau

Financial Statements

2021

Treffer in den folgenden Teilen:

12 Statement of Profit or Loss and Other Comprehensive Income S. 318-340

„… the cost of sales format. It can be supplemented by a single statement of other comprehen-sive income …” „… (OCI) or other compre-hensive income is included in the state-ment of profit or loss and other …” „… company prepares a statement of profit and loss and other comprehensive income for the Accounting period …”

8 Business Combinations S. 198-246

„… loss or through other comprehensive in-come.70 (2) 20 % … 50 % of control defines an investment in an …” „… . It carries the shares at their fair value through other comprehensive income based on IFRS 9.5.2.1 …” „… ............. 1,620.00 ZAR CR Other Comprehensive Income ... 1,620.00 ZAR BRENO Ltd.’s profit share of the dividend …”

3 Financial Statements based on IFRSs S. 42-66

„… PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X2 Figure 23: KMTS Ltd.’s income …” „… includes a statement of financial position, a statement of profit or loss and other comprehensive income, a …” „… an item "other ex-penses" on its statement of profit or loss and other comprehensive income. Its …”

6 Formal Financial Statement Requirements S. 109-130

„… and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X6 Figure 44: BATHURST Ltd.’s income …” „… financial position. (2) Statement of profit of loss and other comprehensive income. (3) Statement of …” „… specify the disclosure of profit or loss and other comprehensive in-come. The conceptual framework for …”

4 Accounting for Retailers S. 67-88

„… OTHER COMPREHENSIVE INCOME Figure 27: DEMANN GmbH’s order calculation Next, we alter the case study and …” „… other comprehen-sive income matters.35 All revenues and expenses are recorded through profit or loss as …” „… . 35 You find an example for other comprehensive in-come in chapter (12). Berkau: Financial Statements …”

5 Basics of Financial Statement Analysis S. 89-108

„… and other comprehensive income provides information about the financial perfor-mance and how much …” „… companies disturb comparisons. Although the statement of profit or loss and other comprehensive income tells …” „… or loss and other com-prehensive income. It compares the revenue received to expenses for goods …”

10 Statement of Cash Flows S. 284-301

„… other COMPREHENSIVE INCOMEfor the year ended 31.12.20X8 Figure 127: EIMKE Ltd.’s income statement (20X8 …” „… . [AUD]Revenue 120,000 Other income120,000 Materials (60,000)Labour Depreciation (20,000)Other expenses …” „… balance sheet as a 31.12.20X7. Activities in 20X8: paying income tax 30,000.00 AUD, buying goods 60,000.00 …”

13 Statement of Changes in Equity S. 341-350

„… must provide a de-tailed view on other comprehensive in-come and on dividends – either in the notes or …” „… or loss. (3) Other comprehensive income. (4) Revaluations of assets. (5) Appropriation of profits …” „… ) 13.7 C/S BELMONT Ltd. - Other Comprehensive Income During the fiscal year 20X7, BELMONT Ltd. sells 4 …”

7 Non-current Assets on the Balance Sheet S. 131-197

„… loss or other com-prehensive income. Berkau: Financial Statements 6e 7-159 IAS 16.67 states, that a …” „… , other (non-spe-cific) interest expenses or repairs, e.g., exhauster replacements or tyre ex-changes …” „… impair-ment loss in the period when it hap-pens. Other reasons for impairment losses are that assets become …”

9 Current Assets on the Balance Sheet S. 247-283

„… either the profit or loss or other comprehensive in-come. 9.20 C/S CHELMSFORD Below, we study trade …” „… through other com-prehensive income (FVTOCI) applies. The terms with the preposition “through” refer to …” „… . The dividend is recorded as gain through other comprehensive income. It is classi-fied as a gain …”

15 Abbreviations S. 383-389

„… Fair Value Through Other Comprehensive Income GBP British Pound Sterling GmbH Gesellschaft mit …” „… Flow from Operating Activities OCI Other Comprehensive Income OE Owners' Equity OEX Operational …” „… expenses OP Operations Ord. Ordinary OTE Other Expenses OTH Other Income OWN Owners Equity OV Opening …”

Titelei/Inhaltsverzeichnis S. 1-12

„… ..................................................................................................... 11-317 12 Statement of Profit or Loss and Other Comprehensive Income . 12-318 12.1 What is in the …” „… Statement of Profit or Loss and Other Comprehensive Income ........ 12-318 12.4 C/S ABINGTON Ltd. – Nature …” „… Ltd. - Other Comprehensive Income ...................... 13-345 13.8 C/S BELMONT Ltd. - Revaluations …”

11 Equity on the Balance Sheet S. 302-317

„… statement of profit or loss and other comprehen-sive income. Portions for preference dividends or, in …” „… . 11.3 Equity In contrast to other chapters, the eq-uity refers to regulations based on na-tional Company …” „… ProvisionsCash/Bank 1,200,000 Income tax liab. 60,000 Total assets 1,700,000 Total equity and liab. 1,700,000 Yarra …”

18 Literature S. 395-398

„… Standards. A Comprehensive Ques-tion Book on International Financial Reporting Standards. 18th Edition, Cape …” „… statements like the balance sheet, the income statement, the cash flow statement and the statement of changes …” „… in South Africa, Malaysia, South Korea and China. Other books: Basics of Accounting / Bilanzen …”

14 Liabilities on the Balance Sheet S. 351-382

„… based on fair values either through profit or loss or through other com-prehensive income. Below, we …” „… the fair value regularly on bal-ance sheet days through profit or loss or through other comprehensive …” „… take a bank loan, you define a liability already. It results in future payments or other transac-tions …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2020

Treffer in den folgenden Teilen:

12. Statement of Profit or Loss and Other Comprehensive Income S. 281-302

„… OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X4Figure 12.7: SUTTHAUSEN PLC’s income statement …” „… of sales format. It can be accompanied by a single statement of other comprehen-sive income (OCI) or …” „… other compre-hensive income is included in the state-ment of profit or loss and other com-prehensive …”

8. Business Combinations S. 177-215

„… PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X4Figure 8.16: Prolonged income …” „… loss or through other comprehensive income.50 (2) 20 % … 50 % of control defines an investment in an …” „… at fair value through other com-prehensive income based on IFRS 9.5.2.1. The increase of the share is …”

3. Financial Statements based on IFRSs S. 34-57

„… statement of financial position, a statement of profit or loss and other comprehensive income, a statement …” „… of profit or loss and other comprehensive income. For instance, KENILWORTH METERED TAXI SERVICE Ltd …” „… loss and other comprehensive income. Its amount then equals: 2,000,000 + 144,000 = 2,144,000.00 ZAR …”

15. Abbreviations S. 343-348

„… Value through Profit or Loss FVTOCI Fair Value through other Comprehensive Income GBP British PoundGmbH …” „… Operating Activities OCI Other Comprehensive Income OE Owners EquityOEX Operational expensesop Operation ord …” „… and Other Comprehensive Income SPPI Solely Payments of Principal and Interest /s per Sharet Tons …”

6. Formal Aspects of Financial Statements S. 99-119

„… . (2) Statement of profit of loss and other comprehensive income. (3) Statement of changes in equity …” „… earnings. Ad (2): Statement of Profit or Loss and Other Comprehensive Income The statement of profit or …” „… loss and other comprehensive income shows profit or loss and extraordinary items for gains and losses …”

5. Basics of Financial Statement Analysis S. 80-98

„… statement of profit or loss and other comprehensive income provides information about the financial …” „… . Although the statement of profit or loss and other comprehensive income tells us about the financial …” „… and other com-prehensive income. It compares the revenue received to expenses for goods production or …”

4. Accounting for Retailers S. 58-79

„… in IAS 1.82. At RYNEVELD Ltd., no other comprehen-sive income matters. All revenues and expenses are …” „… 's STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEFigure 4.1: DEMANN GmbH’s order calculation Next …” „… total customer order costs, its income taxes and the profit for the heater repair. In other words: The …”

10. Statement of Cash Flows S. 250-265

„… Ltd.'sSTATEMENT of PROFIT & LOSS and other COMPREHENSIVE INCOMEfor the year ended 31.12.20X8Figure 10.6: EIMKE …” „… suppliers are recorded, the expense has been considered either in the income state-ment or by other cash …” „… 1.60. Berkau: Financial Statements 5e 10-258 [AUD]Revenue 120,000 Other income120,000 Materials (60,000 …”

13. Statement of Changes in Equity S. 303-312

„… , and reconcil-iations for profit and loss, other com-prehensive income as well as transac-tions with …” „… ) Other comprehensive income. (4) Revaluations of assets. (5) Appropriation of profits. For our case study …” „… ZAR/s. Profit after taxes (20X7): 490,000.00 ZAR. Other comprehensive income (20X7): gain on disposal …”

7. Non-current Assets on the Balance Sheet S. 120-176

„… account goes later through profit or loss or other com-prehensive income. IAS 16.67 states that a …” „… of borrow-ing costs. In contrast, other (non-spe-cific) interest expenses or repairs, e.g., exhauster …” „… applicable reversals thereof. We record an impair-ment loss in the period when it hap-pens. Other reasons for …”

9. Current Assets on the Balance Sheet S. 216-249

„… measurement of fi-nancial assets through either the profit or loss or other comprehensive in-come. Below, we …” „… presentation through profit or loss (FVTPL) or fair value presentation through other com-prehensive income …” „… . The amount is recorded as a gain through other comprehensive income. It is classified as a gain as the …”

Titelei/Inhaltsverzeichnis S. 1-6

„… . Statement of Profit or Loss and Other Comprehensive Income 12-277 13. Statement of Changes in Equity 13-299 …” „… and Managing Accounting at the University of Applied Sciences in Osnabrück and other Universities in …”

11. Equity on the Balance Sheet S. 266-280

„… and other comprehen-sive income. Portions for preference dividends or, in Germany, for legal re-serves …” „… the difference between earnings and profit following IAS 33. In contrast to other chapters, the …” „… ProvisionsCash/Bank 1,200,000 Income tax liab. 60,000 Total assets 1,700,000 Total equity and liab. 1,700,000 Yarra …”

14. Liabilities on the Balance Sheet S. 313-342

„… other comprehensive income – depending on its business concept. The fluctuation of market prices would …” „… based on fair values either through profit or loss or through other comprehensive in-come. Below, we …” „… take a bank loan, you define a liability already. It results in future payments or other transac-tions …”

doi.org/10.24053/9783739880938-0

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Carsten Berkau

Financial Statements

2019

Treffer in den folgenden Teilen:

12. Statement of Profit or Loss and Other Comprehensive Income S. 265-285

„… the cost of sales format. It can be accompanied by a single statement of other comprehensive income …” „… (OCI) or other comprehensive income is included in the statement of profit or loss and other …” „… and other comprehensive income for the Accounting period. This statement was previously called the …”

8. Business Combinations S. 164-202

„… subsequent measurement at fair values through profit or loss or through other comprehensive income.33 (2 …” „… Ltd.'s STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOME for the year ended 31.12.20X5 Figure …” „… the shares at fair value through other comprehensive income based on IFRS 9.5.2.1. The increase of …”

3. Financial Statements based on IFRSs S. 30-52

„… elements linked to the statement of profit or loss and other comprehensive income are net amounts. Hence …” „… comprehensive income. We apply income statement or the official name statement of profit or loss and other …” „… of expenses separately on the statement of profit or loss and other comprehensive income. For …”

7. Non-current Assets on the Balance Sheet S. 112-163

„… . records the adjustment of: 314,650 – 294,000 = 20,650.00 ZAR through other comprehensive income. The …” „… deferred tax income again is in equity (Retained Earnings account). The two entries cancel out each other …” „… business model of HAWKINS Ltd. determines a fair value presentation, here, through other comprehensive …”

13. Statement of Changes in Equity S. 286-295

„… , other comprehensive income as well as transactions with owners. Along IAS 1.106A and IAS 1.107, a …” „… company has to provide a detailed view on other comprehensive income and on dividends – either in the …” „… steps below: (1) Share issue/treasury shares. (2) Profit or loss. (3) Other comprehensive income …”

6. Formal Aspects of Financial Statements S. 92-111

„… sheet), a statement of profit or loss and other comprehensive income, a statement of changes in equity …” „… other comprehensive income. (3) Statement of changes in equity. (4) Statement of cash flows. (5 …” „… Comprehensive Income The statement of profit or loss and other comprehensive income shows profit or loss and …”

15. Abbreviations S. 323-328

„… other Comprehensive Income GBP British Pound GmbH Gesellschaft mit beschränker Haftung (German legal …” „… Activities OCI Other Comprehensive Income OE Owners Equity OEX Operational expenses op Operation ord …” „… Overheads, Service Overheads account SPL Statement of Profit or Loss and Other Comprehensive Income SPPI …”

9. Current Assets on the Balance Sheet S. 203-234

„… measurement of financial assets through either the profit or loss or other comprehensive income. Below, we …” „… ) or fair value presentation through other comprehensive income (FVTOCI) applies. Securities in the …” „… × 1.40 = 42,000.00 AUD. The amount is recorded as a gain through other comprehensive income. It is …”

4. Accounting for Retailers S. 53-72

„… ., no other comprehensive income matters. All revenues and expenses are recorded through profit or …” „… . Here, it only illustrates the calculation of profits. [EUR] Revenue 500 Other income 500 …” „… COMPREHENSIVE INCOME Figure 4.1: DEMANN GmbH’s order calculation Next, we alter the case and assume, the …”

5. Basics of Financial Statement Analysis S. 73-91

„… position. The statement of profit or loss and other comprehensive income provides information about the …” „… of profit or loss and other comprehensive income tells us about the financial performance, we …” „… ) Ltd.'s STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOME for the year ended 31.12.20X8 Figure …”

10. Statement of Cash Flows S. 235-252

„… interest expense on the statement of profit or loss and other comprehensive income but no bank loan’s …” „… Ltd.'s STATEMENT of PROFIT & LOSS and other COMPREHENSIVE INCOME for the year ended 31.12.20X8 Figure …” „… been considered in the income statement already or by other cash flow considerations. I.e., when …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Statement of Profit or Loss and Other Comprehensive Income 12-265 13. Statement of Changes in Equity 13-286 …” „… 18.02.2019. We do not compare international Accounting standards (IFRSs) with other national Accounting …” „… only few details of national taxation are covered. To keep examples simple we assume that income …”

11. Equity on the Balance Sheet S. 253-264

„… profit after taxes as determined by the statement of profit or loss and other comprehensive income …” „… equity section: (1) Issued capital. (2) Reserves. (3) Retained earnings. In contrast to other …” „… Short-term liab. A/P 12,500 Prepaid expenses Provisions Cash/Bank 500,000 Income tax liab. 45,000 Total …”

14. Liabilities on the Balance Sheet S. 296-322

„… loss or through other comprehensive income – depending on its business concept. The fluctuation …” „… . Amortised costs. 4. Fair value through other comprehensive income. (2) A company expects to be fined …” „… comprehensive income. Below, we look at the bond issuer (borrower): In general, a company issues bonds in …”

doi.org/10.24053/9783739880143

Wolfgang Eisele, Alois Paul Knobloch - Technik des betrieblichen Rechnungswesens

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Wolfgang Eisele, Alois Paul Knobloch

Technik des betrieblichen Rechnungswesens

Reihe: Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften

Band 2011

Treffer in den folgenden Teilen:

3.8 Bilanz und Gesamterfolgsrechnung im IFRS-Abschluss S. 131-139

„… other comprehensive income(d) Other comprehensive income for the year, net of tax TOTAL …” „… comprehensive income of associates(f) Income tax relating to components of other comprehensive Income(g) Other …” „… Gesamterfolg, „other comprehensive income“, OCI). Geschuldet ist diese Differenzierung nach erfolgswirksamen …”

Ergänzende Literatur S. 139-140

„… Draft „Presentation of Items of Other Comprehensive Income“ (ED/2010/5), den ersten von drei geplanten …” „… , financing, discontinued operations, income taxes und equity vorgeschlagen. Der Business-Kategorie sollen …”

9.2 Bestehende Steuerschulden und Steuererstattungsansprüche nach den IFRS S. 381-382

„… Geschäftsvorfällen und Ereignissen, die im sonstigen Ergebnis (Other Comprehensive Income als Teil des …” „… Ertragsteuern wird innerhalb der IFRS im IAS 12 („Income Taxes“, „Ertragsteuern“) geregelt. Gegenstand des IAS …”

9.3 Zuwendungen S. 382-385

„… sonstigen Ergebnis (Other Comprehensive Income als Teil des Gesamterfolges) oder direkt im Eigenkapital …”

7.3 Finanzinstrumente nach den IFRS S. 318-337

„… (OCI-Option), das Finanzinstrument erfolgsneutral (über den sonstigen Gesamterfolg, Other Comprehensive Income …” „… Gesamterfolg (Other Comprehensive Income), also erfolgsneutral, zu erfassen ist und nur der Restbetrag der …” „… “ oder den „other financial liabilities“ zugeordnet, wobei sich Erstere wie im Falle der finanziellen …”

Abkürzungsverzeichnis S. 1386-1397

„… ........................... Other Comprehensive Income ODBC ........................ Open Database Connectivity öffentl …”

Literaturverzeichnis S. 1397-1432

„… . –: Exposure Draft ED/2010/5 “Presentation of Items of Other Comprehensive Income”, London 2010. –: Exposure …”

doi.org/10.15358/9783800643509

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Reihe: BeckLex

Band 2021

Treffer in den folgenden Teilen:

Seite 301 – 305 S. 301-305

„… Ergebnisses items of other comprehensive income.sonstiges Ergebnis | in der Periode other comprehensive income …” „… Eigenkapitalveränderungen dar, der nach IFRS und nach US-GAAP im „Other Comprehensive Income“ (OCI) erfasst wird. Darin …” „… Ergebnis, als ~ ~ erfasst IAS/IFRS recognised in other comprehensive income; Anteil am sonstigen Ergebnis …”

Seite 624 – 628 S. 624-628

„… profit or loss and a separate statement of comprehensive income.O40other comprehensive income, total …” „… comprehensive income IAS 1 sonstiges ErgebnisOther comprehensive income comprises items of income and expense …” „… by other IFRSs.O39other comprehensive income, analysis of ~ ~ by item nach Posten gegliederte Analyse …”

Seite 699 – 703 S. 699-703

„… GesamtergebnisrechnungStatement of profit or loss and other comprehensive income.S56statement of comprehensive income, current …” „… („Gesamtergebnisrechnung“)The statement of profit or loss and other comprehensive income presents all components of “profit or …” „… loss” and “other comprehensive income” in a single statement, with net income being an intermediate …”

Seite 111 – 115 S. 111-115

„… income; im sonstigen Ergebnis ~ IAS/IFRS recognised in other comprehensive income.erfasste | Aufwendungen …” „… Ergebnis ~ IAS 27 recognise in other comprehensive income; sofort im Gewinn oder Verlust ~ recognise …” „… recognition in other comprehensive income; nachfolgende ~ als Aufwand subsequent recognition as an …”

Seite 449 – 453 S. 449-453

„… GesamtergebnisrechnungStatement of profit or loss and other comprehensive income.C62comprehensive income, statement presenting …” „… Gesamtergebnis für die PeriodeTotal of profit or loss and other comprehensive income.C65compulsion …” „… comprehensive income”, “profit or loss” and “total comprehensive income”, an entity may use other terms to …”

Seite 714 – 718 S. 714-718

„… comprehensive income is the change in equity during a period resulting from transactions and other events, other …” „… IAS 1 uses the terms “other comprehensive income”, “profit or loss” and “total comprehensive income …” „… (aus); ~ other comprehensive income IAS 1.81A sonstiges Ergebnis insgesamt.total recognised results …”

Seite 151 – 155 S. 151-155

„… erfassten Erträgen und Aufwendungen (other comprehensive income) gemäß IAS 1.81A den Periodenerfolg des …” „… statement of profit or loss and other comprehensive income (statement of comprehensive income); Posten der …” „… paid.Gesamteigenkapital total equity.Gesamtergebnis comprehensive income; IAS 1 total comprehensive incomeDas …”

Seite 649 – 653 S. 649-653

„… expenses, excluding the components of other comprehensive income.P87profit or loss, affect ~ ~ sich auf den …” „… , Ergebnisrechnung; statement of ~ ~ and other comprehensive income (statement of comprehensive income) IAS 1 …” „… or loss and other comprehensive income presents all components of “profit or loss” and “other …”

Seite 659 – 663 S. 659-663

„… in other comprehensive income in the current or previous periods.R9reclassification date IFRS 9 …” „… erfassen; ~ in full in voller Höhe ansetzen; ~ in other comprehensive income IAS 27 ergebnisneutral im …” „… Sicherungs-beziehung.recognised in other comprehensive income IAS/IFRS als sonstiges Ergebnis erfasst, im sonstigen Ergebnis …”

Seite 524 – 528 S. 524-528

„… profit or loss and other comprehensive income for the period; (c) a statement of changes in equity for …” „… ‘statement of comprehensive income’ instead of ‘statement of profit or loss and other comprehensive income …” „… financial position, statement(s) of profit or loss and other comprehensive income, statement of changes in …”

Seite 594 – 598 S. 594-598

„… expenses, excluding the components of other comprehensive income.L53loss, share of ~ Verlustanteil; tax …” „… value through other comprehensive income IAS/IFRS Gewinne und Verluste aus finanziellen Vermögenswerten …” „… ; gains and ~ from investments in equity instruments designated at fair value through other comprehensive …”

Seite 634 – 638 S. 634-638

„… income for the ~ IAS 1 Gesamtergebnis für die PeriodeTotal of profit or loss and other comprehensive …” „… ~ Jahresüberschuss; other comprehensive income for the ~ sonstiges Ergebnis in der Periode; profit (loss) for a …” „… beträchtlicher Zeitraum; total comprehensive income for the ~ Gesamtergebnis in der Berichtsperiode.period …”

Seite 116 – 120 S. 116-120

„… directly in equity; IFRS in other comprehensive income.ergebnisneutral | erfassen recognise directly in …” „… IAS/IFRS recognition in other comprehensive income.ergebniswirksam IAS/IFRS recognised in net profit or …” „… comprehensive income.ergebnisneutrale Erfassung HGB recognition directly in equity; ~ ~ im sonstigen Ergebnis …”

Seite 534 – 538 S. 534-538

„… other comprehensive income Gewinne und Verluste aus Finanzinvestitionen in Eigenkapitalinstrumente, die …” „… value through other comprehensive income IAS/IFRS Gewinne und Verluste aus finanziellen Vermögenswerten …” „… consolidated net income/net loss for the financial year. “Accumulated other gains and losses recognised …”

Seite 66 – 70 S. 66-70

„… other comprehensive income; erfolgswirksam zum beizulegenden Zeitwert ~ measure at fair value through …” „… sonstigen Ergebnis ~ (FVOCI) IAS 27, IFRS 9 at fair value through other comprehensive income (FVOCI …” „… asset; erfolgsneutrale ~ ~ IFRS fair value through other comprehensive income measurement …”

Seite 554 – 558 S. 554-558

„… equity, other than those relating to contributions from equity participants.I25income CF ErträgeIncome is …” „… ~ Mieten aus Operating-Leasingverhältnissen; other comprehensive ~ IAS 1 sonstiges ErgebnisOther …” „… comprehensive income comprises items of income and expense (including reclassification adjustments) that are not …”

Seite 261 – 265 S. 261-265

„… sonstigen Ergebnisses analysis of other comprehensive income by item; passiver steuerlicher Ausgleichs …” „… statement of comprehensive income; ~ des sonstigen Ergebnisses items of other comprehensive income; ~ im …” „… determination of taxable income.Positionen des Anlagevermögens items of fixed assets.positive …”

Seite 381 – 385 S. 381-385

„… sonstigen Ergebnis bewertet (FVOCI) IAS 27, IFRS 9 at fair value through other comprehensive income (FVOCI …” „… ) other interest and similar income.Zinsen | an Gesellschafter mit einer Beteiligung von mehr als 25 …” „… Planvermögen interest income on plan assets; ~ aus sonstigen Ausleihungen interest income from other …”

Seite 41 – 45 S. 41-45

„… income.außerordentliche Erträge, andere ~ ~ other extraordinary income; Erläuterungen zu den außerordentlichen Erträgen …” „… financial statements; im sonstigen Ergebnis ~ IAS/IFRS recognised in other comprehensive …” „… Finanzanlagever-mögens HGB (§ 275 HGB GuV) income from other securities and long-term loans; Pauschal-wertberichtigungen …”

Seite 161 – 165 S. 161-165

„… Ergebnis („Gesamtergebnisrechnung“) IAS 1 statement of profit or loss and other comprehensive income …” „… fair value through other comprehensive income; ~ ~ aus Finanzinstrumenten, die zu Handelszwecken …” „… fair value through other comprehensive income; ~ ~ aus leistungsori- …”

Seite 86 – 90 S. 86-90

„… income).Darstellung von Posten des sonstigen Ergebnisses presentation of items of other comprehensive …” „… („Gesamtergebnis-rechnung“) IAS 1 statement of profit or loss and other comprehensive income (statement of comprehensive …” „… Gesamt-ergebnisses statement presenting comprehensive income; ~ des Geschäftsverlaufs description of the course of …”

Seite 694 – 698 S. 694-698

„… 694share share-based payment transactionUnternehmens; ~ of other comprehensive income Anteil am …” „… sonstigen Ergebnis; ~ of other comprehensive income of associates and joint ventures accounted for using …” „… silent partners Ausleihungen an GmbH-Gesellschafter und stille Gesellschafter; net income/net loss …”

Seite 256 – 260 S. 256-260

„… period later than five years; sonstiges Ergebnis in der ~ other comprehensive income for the period …” „… für die ~ IAS 1 comprehensive income for the period; in der ~ ihres Anfalls als Aufwand behandelt …” „… HGB (erhaltene Vorauszahlungen) (Abk = passive RAP) deferred incomeEinnahme vor dem Abschlussstichtag …”

Seite 321 – 325 S. 321-325

„… cash flows used in obtaining control of subsidiaries or other businesses.Übernahme | der …” „… 7; wird in DRS 22 nicht mehr verwendet) other gains and losses recognised directly in equityi Veralt …” „… and equity.Umbuchungen | auf andere Kapitalkonten reclassification to other capital accounts; ~ des …”

Seite 559 – 563 S. 559-563

„… Taxes implements a so-called “comprehensive balance sheet method” of accounting for income taxes which …” „… 12.5.I38income taxes | on other income Privatsteuern; ~ ~ paid Ertragsteuerzahlungen; gezahlte …” „… Finanzmittelzuflüsse.inflows Einnahme.inflows, cash ~ Mittelzuflüsse.inflows, income/~/receipts-expenditure (flow variable …”

Seite 296 – 300 S. 296-300

„… ; Verbind-lichkeiten aus ~n Steuern liabilities from other taxes.sonstiges Ergebnis IAS 1 other comprehensive income …” „… other operating income/expenses; allgemeine Anhangangaben und ~ Erläuterungen disclosure of notes and …” „… ; ~ betriebliche Erträge HGB (§ 275 HGB GuV) other operating income; ~ Erträge other income; ~ Forderungen other …”

Seite 61 – 65 S. 61-65

„… component of other comprehensive income; ~ des tatsächlichen Steueraufwands component of current tax expense …” „… investments.Beteiligungen, Ausleihungen an ~ loans to other long-term investees; Erträge aus ~ HGB (§ 275 HGB GuV) income …” „… from long-term equity investments; Erträge aus sonstigen ~ income from other investees; Forderungen an …”

Seite 544 – 548 S. 544-548

„… terminology used in this Standard to be consistent with other IFRSs as follows: (a) “taxable income” was …” „… income IAS 20 erfolgsbezogene ZuwendungenGrants related to income are government grants other than those …” „… ) “taxable income” was amended to “taxable profit or tax loss”; (b) “recognised as income/expense” was …”

Seite 409 – 413 S. 409-413

„… ~ of consolidated net income/net loss Konzernergebnisverwen-dungsrechnung.appropriation | to capital …” „… 409annual financial statements application(b) liabilities; (c) equity; (d) income and expenses …” „… ; and (f) cash flows.This information, along with other information in the notes, assists users of …”

Seite 569 – 573 S. 569-573

„… ; other ~ and similar income HGB (Section 275 HGB income statement) sonstige Zinsen und ähnliche Erträge …” „… position; (b) a condensed statement or condensed statements of profit or loss and other comprehensive …” „… ; ~ in net income/net loss Ergebnisanteil; ~ in profit or loss Ergebnisbeteiligung; ~ of shareholder …”

Seite 404 – 408 S. 404-408

„… der leistungsorientierten Verpflichtung; ~ of other comprehensive income by item nach Posten …” „… Kapitalzuordnung; ~ of net income/net loss Verteilung des Ergebnisses; ~ of resources Ressourcenallokation; ~ of …” „… ; ZusammenfassungAggregation is the adding together of assets, liabilities, equity, income or expenses that have shared …”

Seite 489 – 493 S. 489-493

„… discontinued operations to be presented separately in the statement of comprehensive income.D58discontinuing …” „… ausschüttungs-gleicher Betrag.dividend income Dividendenerträge; miscellaneous other ~ ~ Dividendenerträge nicht …” „… to ~ ~ Posten aus aufgegebenen Geschäftsbereichen.discontinued operations, expense (income) on …”

Seite 519 – 523 S. 519-523

„… value through other comprehensive income finanzielle Vermögenswerte, die erfolgsneutral zum …” „… Finanzanlage-vermögens; income/revenue from sale of ~ ~ Erlöse aus Verkäufen von Finanzanlagen; newly originated …” „… | expense (arising from) als Aufwand dargestelltes Entgelt (aus); ~ income (arising from) als Ertrag …”

Seite 469 – 473 S. 469-473

„… financial year, net income/net loss for the ~ ~ Ergebnis des laufenden Geschäftsjahres.current | income tax …” „… 5.4.3), transaction costs, and all other premiums or discounts. There is a presumption that the cash …” „… or other financial reorganisation; (e) the disappearance of an active market for that financial …”

Seite 246 – 250 S. 246-250

„… non-controlling interests; Ergebnis, das den nicht beherrschenden Anteilen zuzurechnen ist comprehensive income …” „… incomeDie Differenz zwischen (a) der Bruttoinvestition in das Leasingverhältnis; und (b) der …” „… erstattungsfähig non-refundable.nicht festverzinsliche Wertpapiere non-fixed-income securities.nicht finanziell …”

Seite 439 – 443 S. 439-443

„… through other comprehensive income measurement ~ IFRS 9 Kategorie der erfolgsneutralen Bewertung zum …” „… relate either to currency translation or to consolidated net income/net loss for the financial year, and …” „… transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other …”

Seite 311 – 315 S. 311-315

„… and other comprehensive income; ~ aus tatsächlichem und latentem Ertragsteueraufwand/-ertrag aggregate …” „… ; zu ~n aufgestellte Gesamtergebnisrechnung current cost statement of comprehensive income.täglich …” „… current tax income.tatsächlicher | wirtschaftlicher Gehalt underlying substance and economic reality …”

Seite 96 – 100 S. 96-100

„… Muttergesell-schaft zuzuordnen ist comprehensive income, attributable to owners of parent; Rücklagen, die den …” „… , in ~ stehen (mit) comply (with).Einkommen income.Einkommen, pensionsfähiges ~ pensionable …” „… income.Einkommen, Steuern vom ~ und vom Ertrag HGB (§ 275 HGB GuV) taxes on income; zu versteuerndes ~ taxable …”

Seite 206 – 210 S. 206-210

„… comprehensive income; ~ mit langfristiger Anreizwirkung long-term incentive components.KonBefrV (Abk f …” „… Mutterunter-nehmens und der in den ~ einbezogenen 210Konzernabschluss KonzernbilanzTochterunternehmen net income/net …” „… ; Währungsrisiko~ foreign currency risk component.Komponenten | des sonstigen Ergebnisses components of other …”

Seite 166 – 170 S. 166-170

„… zu berücksichtigende Bestandteile (sonstige Ergebnisbestandteile, „other comprehensive income …” „… out of the fair value through other comprehensive income measurement category so that it is measured …” „… Gesamtergeb-nisrechnung erfasst sind gains and losses on defined benefit plans recognised in comprehensive income …”

Seite 444 – 448 S. 444-448

„… period; (b) a statement of profit or loss and other comprehensive income for the period; (c) a statement …” „… other comprehensive income’. (IAS 1.10)C59completed fertig.completed contracts erfüllte …” „… entity may use the title ‘statement of comprehensive income’ instead of ‘statement of profit or loss and …”

Seite 689 – 693 S. 689-693

„… ; (b) a statement of profit or loss and other comprehensive income for the period; (c) a statement of …” „… other comprehensive income’. (IAS 1.10)S27set of financial statements, condensed ~ ~ verkürzter …” „… includes sales to external customers and to other segments. The minimum components are: – interest income …”

Seite 614 – 618 S. 614-618

„… Anteilen verwendet werden; comprehensive income, attributable to ~ ~ Ergebnis, das den nicht beherrschenden …” „… comprehensive income, statement of changes in equity and statement of cash flows. Notes provide narrative …” „… ; unbar; zahlungs-unwirksam.non-cash, other ~ expenses andere zahlungs-unwirksame Aufwendungen; other …”

Seite 579 – 583 S. 579-583

„… ~ ungewöhnlicher Posten.item, analysis of other comprehensive income by ~ nach Posten gegliederte Analyse des …” „… Abgängen von Gegenständen des Anlagevermögens.items of other comprehensive income Posten des sonstigen …” „… 579investors issuesinvestors, other long-term ~ beteiligte Unternehmen; unrelated ~ nicht …”

Seite 346 – 350 S. 346-350

„… fair value through other comprehensive income; Gewinne und ~ aus Finanzinstrumenten, die zu …” „… instruments designated at fair value through other comprehensive income; Gewinne und ~ aus …” „… recognised in comprehensive income statement; Gewinne und ~ aus Sicherungs-instrumenten gains and losses on …”

Seite 504 – 508 S. 504-508

„… the investor’s other comprehensive income includes its share of the investee’s other comprehensive …” „… from the application of section 308a of the HGB and other differences arising from foreign currency …” „… other ~ ~ Beschreibung der anderen Eigenkapitalbe-standteile; issuing ~ ~ Ausgabe von …”

Seite 604 – 608 S. 604-608

„… includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes …” „… its share of the investee’s other comprehensive income. (IAS 28)M39method, estimation ~ Schätzmethode …” „… ~ Anschaffungskostenmethode; cost of sales (function of expense) ~ HGB (Section 275 HGB income statement …”

Seite 31 – 35 S. 31-35

„… , ~ am Betrag share of amount; ~ am sonstigen Ergebnis share of other comprehensive income; ~ am …” „… Equity-Methode bilanziert werden share of other comprehensive income of associates and joint ventures accounted …” „… commitments incurred jointly with other venturers; ~ an Eventual-verbindlichkeiten des …”

Seite 479 – 483 S. 479-483

„… 479deferred tax assets defined benefit obligationExpected income tax benefits in future financial …” „… Steueraufwands.deferred tax income latenter Steuerertrag; component of ~ ~ Bestandteil des latenten Steuerertrags.deferred …” „… tax liabilities IAS/IFRS latente SteuerschuldenDeferred tax liabilities are the amounts of income …”

Seite 191 – 195 S. 191-195

„… , sonstiges Ergebnis ~ IAS 1.81A total other comprehensive income.Insolvenz bankruptcy …”

Seite 56 – 60 S. 56-60

„… Zeitwert im sonstigen Ergebnis bewertet (FVOCI) IAS 27, IFRS 9 at fair value through other comprehensive …” „… loss in the current 60Berichtsperiode Berufeperiod; Gesamtergebnis in der ~ total comprehensive income …” „… income (FVOCI); erfolgswirksam zum beizulegenden Zeitwert bewertet (FVTPL) IAS 27, IAS 39 at fair value …”

Seite 514 – 518 S. 514-518

„… Bilanzwahrheit.fair value through other comprehensive income measurement IFRS erfolgsneutrale Bewertung zum …” „… operating ~ HGB (Section 275 HGB income statement) sonstige betriebliche Aufwendungen; other technical …” „… ~ intersegmentäre Aufwendungen; miscellaneous other ~ nicht zuordenbare Aufwendungen; net operating ~ Vers …”

Seite 399 – 403 S. 399-403

„… amounts reclassified to profit or loss in the current period that were recognised in other comprehensive …” „… Corporation and the Amendment of Other Tax Regulations (Abk = SEStRG) Gesetz über steuerliche Begleitmaßnahmen …” „… TätigkeitenOperating activities are the principal revenue-producing activities of the entity and other activities that …”

Seite 639 – 643 S. 639-643

„… , social security, ~ and other employee benefit costs HGB (Section 275 HGB income statement) soziale …” „… financial statements Darstellung eines Abschlusses für allgemeine Zwecke; ~ of items of other comprehensive …” „… assets, market risk exposures and other risk exposures in accordance with Part 3 of the CRR. They include …”

Seite 16 – 20 S. 16-20

„… Ergebnisses analysis of other comprehensive income by item.Analyse | der Ausfallrisikoposition analysis of …” „… ; ~ Aufwendungen other expenses; ~ außeror-dentliche Erträge other extraordinary income; ~ Auszahlungen other cash …” „… Erträge other non-cash income; ~ Zugänge als durch Unternehmens-zusammenschlüsse additions other than …”

Seite 589 – 593 S. 589-593

„… .592line items loanline items | in statement of comprehensive income IAS/IFRS Posten der …” „… Ausleihungen; income from other securities and long-term ~ HGB (Section 275 HGB income statement) Erträge aus …” „… anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens; interest income from other ~ Zinserträge …”

Seite 599 – 603 S. 599-603

„… beizulegenden Zeitwert abzüglich der Veräußerungskosten bewerten; ~ at fair value through other comprehensive …” „… ) They are independent of each other, ie they are not related parties as defined in IAS 24, although the …” „… MarktpreisrisikoThe risk of adverse changes in market prices or other factors affecting prices. Specifically, this …”

Seite 729 – 733 S. 729-733

„… Bewertungsmethode; Bewertungs-technik.valuation technique, income approach (~ ~) IFRS 13 kapitalwertorientierter …” „… erfolgs-wirksamen BehandlungValuation techniques that convert future amounts (eg cash flows or income and expenses …” „… carried over to the end of its life, combined with its depreciation value. On the other hand, the term …”

Seite 136 – 140 S. 136-140

„… sonstigen Ergebnis bewertet werden financial assets measured at fair value through other comprehensive …” „… income; ~ ~, die erfolgswirksam zum beizulegenden Zeitwert bewertet werden financial assets at fair value …” „… GuVs in der Guidance on Implementing IAS 1 enthalten keinen korrespondierenden Posten „financial income …”

Seite 201 – 205 S. 201-205

„… Zeitwert im sonstigen Ergebnis IFRS 9 fair value through other comprehensive income measurement category …” „… decrease.Kapitalherabsetzung, Erträge aus der ~ income from capital decrease; Rücklage aus ~ (AG) reserve from capital decrease …” „… shareholder capital accounts; Umbuchungen auf andere ~ reclassification to other capital …”

Seite 419 – 423 S. 419-423

„… beizulegenden Zeitwert bewertet werden.at fair value | through other comprehensive income (FVOCI) IAS 27, IFRS 9 …” „… reported in the ~ ~ bilanzielles Eigenkapital; changes in other ~ ~ items not attributable to investing or …” „… ; on the face of the ~ ~ in der Bilanz selbst; presentation as a single amount in the ~ ~ and income …”

Seite 146 – 150 S. 146-150

„… other comprehensive income (FVOCI).FVTPL, erfolgswirksam zum beizulegenden Zeitwert bewertet (~) IAS 27 …” „… currency; Auslandsumsätze in ~ foreign sales in other currencies; Cashflows in ~ IAS 7 foreign currency …” „… quality guarantee; Ertrags~ income guarantee; finanzielle ~ IFRS 9 financial guarantee contractEin Vertrag …”

Quellenangaben Englisch-Deutsch S. 787-810

„… .; https://corporatefinanceinstitute.com/resources/knowledge/finance/what-iscapm-formula/ C7 ESEF core taxonomy C8 Bellandi F. (2012), Dual Reporting for Equity and Other Comprehensive …” „… 26 S75 GAS 26 S76 GAS 26 S77 Bellandi F. (2012), Dual Reporting for Equity and Other Comprehensive …” „… Income under IFRS and U.S. GAAP, John Wiley & Sons, Padstow, p. 155 C9 CEOpedia Management Online; https …”

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