Research
Requirements
IFRS
100
This describes a short summary at the beginning of an article.

What is an abstract?

100

A company listed at a regulated stock segment is always in this size class.

What is large?

100

This organisation issues the IFRS standards.

What is the ISAB?

200

This concept uses the value of the 99%/1% percentile of a distribution for all values above/below it.

What is winsorizing.

200

To be required to use IFRS in consolidated financial statements a company has to be that.

What is publicly traded?

200

This is the name of the approval process of the EU for new IFRS standards.

What is endorsement?

300

Besides the ticker this number is also a unique identifier for firms.

What is an ISIN?

300

This is the legal structure in Germany with the largest minimum share capital.

What is a SE?

300

This is the name of the formalized IASB process for issuing new standards.

What is the due process?

400

This term desrcibes the process of automatically collecting data from websites.

What is scraping?

400

For a mandatory audit a limited liability company in Germany has be at least in this size class.

What is medium?

400

The current chairman of the IASB was formerly from this profession.

What is an auditor?

500

Besides KLD this database contains ESG ratings.

What is Asset4?

500

This is the minimum share capital that for a GmbH has to be paid in.

What is 12.500 Euro?

500

This is the number of new IFRSs the IASB has issued.

What is 19?