Samenvatting van alle onderwerpen zoals behandeld tijdens de colleges. Daarnaast ook een behandeling van verscheidene voorbeelden alsmede het Stramien. Tot slot nog een korte samenvatting per onderwerp welke de hoofdlijnen uitlicht.
Externe Verslaggeving
Richtlijnen voor de Jaarverslaggeving & IFRS
Grondslagen & standaarden cf. 2019
Inhoudsopgave
1. Immateriële vaste activa....................................................................................................................2
2. Opbrengstverantwoording................................................................................................................7
3. Onderhanden projecten..................................................................................................................17
4. Leasing.............................................................................................................................................23
5. Vastgoedbeleggingen.......................................................................................................................36
6. Impairment......................................................................................................................................40
7. Belastingen......................................................................................................................................49
8. Kasstroomoverzicht.........................................................................................................................53
9. Financiële instrumenten..................................................................................................................56
10. Voorzieningen................................................................................................................................71
11. Eigen en vreemd vermogen...........................................................................................................75
12. Pensioenen....................................................................................................................................81
13. Kapitaalbelangen...........................................................................................................................88
14. Fusies en overnames......................................................................................................................98
15. Consolidatie.................................................................................................................................109
16. Intercompany transacties............................................................................................................113
17. Personeelsbeloningen..................................................................................................................123
Het Stramien van de RJ......................................................................................................................131
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