Hvordan bruke IFRS "labels" i et regnskapsprogram?
IFRS har blitt mer tilgjengelig. IASB benytter ABRA for å vise sin 15.5.05 taksonomi. Med den som hjelp kunne listen nedenfor over klasser i resultat og balanse settes opp. Listen kan danne utgangspunkt for en kontoplan for en småbedrift (SME).
IFRS Classes (Presentation/Net)
Balance Sheet
Assets
Property, Plant and Equipment
Accumulated Depreciation and Impairment, Property, Plant and Equipment
Intangible Assets
Accumulated Amortisation and Impairment, Intangible Assets
Other Financial Assets
Inventories
Hedging Assets
Trade and Other Receivables
Allowances for Trade and Other Receivables
Cash and Cash Equivalents
Other Assets
Equity and Liabilities
Issued Capital
Reserves
Interest -Bearing Borrowings
Non -Interest -Bearing Borrowings
Deferred Income
Other Financial Liabilities
Provisions
Hedging Liabilities
Trade and Other Payables
Accrued Liabilities
Other Liabilities
Income Statement
Revenue [by nature]
Finance Costs
Income (Loss) from Investments
Employee Expenses
Gain (Loss) on Derecognition of Non-Current Assets Not Held for Sale
posted by Morten at 13:33
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