Eine Analyse von Legitimation und Lobbying
Anhang 1: Auszug aus dem Staff Questionnaire 197
197 Anhang 1: Auszug aus dem Staff Questionnaire Auszug aus dem SQ, S. 8-11: Attachment A Question 1: What are the areas for possible simplification of recognition and measurement principles for SMEs? In responding, please indicate: the specific accounting recognition or measurement problem for an SME under IFRSs; the specific transactions or events that create the recognition or measurement problem for an SME under IFRSs; why is it a problem; and how that problem might be solved. If, for a particular area noted below, you believe that there is no specific accounting recognition or measurement problem for SMEs, please so indicate. Please see para- graphs 11 to 16 of this questionnaire for elaboration on the kinds of information that will be most helpful to the Board. a. Measuring the cost of inventories under IAS 2. b. Use of the percentage of completion method for contracts under IAS 11 and for ser- vice revenue under IAS 18. c. Deferred income tax accounting under IAS 12. d. Lease accounting under IAS 17. e. Measurement of defined benefit pension or other post-employment benefit liabilities under IAS 19. f. Consolidation of subsidiaries under IAS 27. g. The equity method of accounting for investments in associates under IAS 28 and investments in joint ventures under IAS 31. h. Impairment approach to goodwill and intangibles for indefinite life assets under IAS 36. i. Impairment of property, plant, and equipment under IAS 36. j. Recognition and measurement of provisions and contingent liabilities under IAS 37. k. Capitalisation...
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