Beruflich Dokumente
Kultur Dokumente
Poge
nt
vil
Chopler
49
9l
Chopter
Chopier
117
Chcpter
Chopter
l89
2s3
DO
r53
n7
Chopter
321
331
Chopter
Chopter
Chopter
349
Acquisition
Chopier
405
428
443
508
Chopter
579
615
615
Chopter
12:
635
683
Chopter
13:
Chopter
14;
Chopter
Chopter
l5:
725
779
8ll
16:
Bt7
Clropter
BB5
Chopter
Chopter
Chopter
963
009
1055
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1.2 Operotions
1.3 Dissolution / chonges in ownership
1.3.1 Admission of o new portner
interest
l.3.l.l
Bypurchose of interest
By investment
1.3.1.3 Withdrowol, retiremenf or deoth of o portner
L3.1.2
ffi
J',?[JZ,;'"L] 3;SIi
be
;
used.
2.0
3.0
4.0
dislingurshed os fo:
4.1 .3
4.2
Long
- term Conslruction
Controcls (PAS 1 l)
ond determinotion of revenue, costs ond gross
profit
4.2.1.1 Percenloge of completion
4.2.1.1.1 lnput Meosures - cost to cost method ond
efforts - expended method
4.2.1.1.2 Ouiput Meosures - proportionol ond ociuol
ff$'.x"
4.3
5.0
6.0
7.0
8.0
goodwill
8.'l.3.1.1 Atlributoble
B r .3. r
B.l .3.1 .3
S:ll:1'llp.frl5il?J,.'.:rnteresr
Consolidoted/ Group
8.1.3.2 Totol Comprehensive lncome
8.1.3.2.1 Attributoble lo Equity Holders
Controlling or Porent's lnterest
8.1.3.2.2 Non - controlling lnieresl
8.1.3.2.3 Consotidoted/ Group
8.1.3.3 Equity
8.1.3'.3.1 Attributoble to Equity Holders
Br33
of Porent/
of Porent/
2 s3l':'Ji3":!,H','i]::Jnreresr
I.ffiJ,.':#
l.fi3ii'^1,:,3
Ho/ders of Porent
"if,,'!",
iui,iJ
8.2 AccountingforSME
9.0 Foreign Currency Tronsoctions
9.1 Wilhout hedging octivities
9.2
' [?xffi#?"%?Jt?*e
e.2.l.l.l
F:ffi:?.
9.2.1.1.2 Speculotion
e'2'1'2'2
ff:lill
ir""ffi.
or o Firrn commitmenr
9.3
- end of process
onlY
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