DHL 1999 Annual Report Download - page 98

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Notes
109
Standards and SIC-Interpretations used in the 1999 Financial Statements
Standards
Presentation of Financial Statements
Inventories
Depreciation Accounting
Cash Flow Statements
Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
Research and Development Costs
Events After the Balance Sheet Date
Construction Contracts
Income Taxes
Segment Reporting
Property, Plant and Equipment
Leases
Revenue
Employee Benefits
Accounting for Government Grants and Disclosure of Government Assistance
The Effects of Changes in Foreign Exchange Rates
Business Combinations
Borrowing Costs
Related Party Disclosures
Accounting for Investments
Accounting and Reporting by Retirement Benefit Plans
Consolidated Financial Statements and Accounting for Investments in Subsidiaries
Accounting for Investments in Associates
Financial Reporting in Hyperinflationary Economies
Disclosures in the Financial Statements of Banks and Similar Financial Institutions
Financial Reporting of Interests in Joint Ventures
Financial Instruments: Disclosure and Presentation
Earnings per Share
Provisions, Contingent Liabilities and Contingent Assets
IAS 1
IAS 2
IAS 4
IAS 7
IAS 8
IAS 9
IAS 10 (rev. 1999)
IAS 11
IAS 12
IAS 14
IAS 16 (rev. 1993)
IAS 17
IAS 18
IAS 19
IAS 20
IAS 21
IAS 22 (rev. 1993)
IAS 23
IAS 24
IAS 25
IAS 26
IAS 27
IAS 28 (rev. 1998)
IAS 29
IAS 30
IAS 31
IAS 32
IAS 33
IAS 37
SIC-Interpretations
Consistency – Different Cost Formulas for Inventories
Elimination of Unrealized Profits and Losses on Transactions with Associates
Costs of Modifying Existing Software
Introduction of the Euro
First-time Application of IAS as the Primary Accounting Basis
SIC 1
SIC 3
SIC 6
SIC 7
SIC 8