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Older Diskussions:

 

Public Discussions

19.03.2012
Public Discussion on:

• E-DRS 27 Konzernlagebericht (Präsentation)
  
  
• Protokoll

05.03.2012
Public Discussion on:

• IASB ED/2011/6 Revenue from Contracts with Customers
  • deutsche Fassung
  • englische Fassung
• IASB ED/2011/7 Transition Guidance – Proposed amendments to IFRS 10 und EFRAG Draft Endorsement Advice Consolidation Package
  • deutsche Fassung
  • englische Fassung
• Protokoll

07.10.2011
Public Discussion on:

• IASB ED/2011/2 Improvements to IFRSs
  • deutsche Fassung
  • englische Fassung
• IASB ED/2011/3 Mandatory Effective Date of IFRS 9
  • deutsche Fassung
  • englische Fassung)
• IASB ED/2011/4 Investment Entities
  • deutsche Fassung
  • englische Fassung)

and

EFRAG-ASCG outreach event:

• IASB  Request for Views: Agenda Consultation 2011
  • deutsche Fassung
  • englische Fassung
  • EFRAG-Präsentation
  • IASB-Präsentation
    
• Protokoll

09.05.2011
EFRAG-ASCG outreach event:

• IASB tentative decisions and discussion on Revenue from Contracts with Customers
• Zusammenfassung
• Präsentation
• IASB tentative decisions on Leases
• Zusammenfassung
• Präsentation
• IASB tentative decisions on Financial Instruments
• Präsentation
• IASB tentative decisions on Insurance Contracts
• Zusammenfassung
• Präsentation
• Protokoll

25.01.2011
Public Discussion on:

• IASB ED/2011/1 Offsetting Financial Assets and Financial Liabilities (deutsche Fassung/ englische Fassung)
• IASB Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment – Financial Instruments: Impairment (deutsche Fassung/ englische Fassung)

• Protokoll

11.01.2011
PublicDiscussion on:

• IASB ED/2010/13 Hedge Accounting (deutsche Fassung/ englische Fassung)
• IASB Request for Views on Effective Dates and Transition Methods (deutsche Fassung/ englische Fassung)

• Minutes

30.11.2010
EFRAG-ASCG outreach event:

• IASB ED staff draft Financial Statement Presentation
• Protokoll

18.11.2010
E-DRS 26 Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises

1. Präsentation
2. Protokoll

01.10.2010
Public Discussion on:

• IASB ED/2010/6 Revenue from Contracts with Customers (deutsche Fassung/ englische Fassung)
• IASB ED/2010/3 9 Leases (deutsche Fassung/ englische Fassung)
• IASB ED/2010/10 Removal of Fixed Dates for First-time Adopters – Proposed amendments to IFRS 1 (deutsche Fassung/ englische Fassung)
• IASB ED/2010/11 Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 (deutsche Fassung/ englische Fassung)
• IASB ED/2010/12 Severe Hyperinflation – proposed amendments to IFRS 1 (deutsche Fassung/ englische Fassung)
• The annual improvements process: Proposals to amend the Due Process Handbook for the IASB (deutsche Fassung/ englische Fassung)
• E-DRS 25 Berichterstattung über die Vergütung der Organmitglieder

• Protokoll

27.09.2010
Public Discussion on:

• IASB ED/2010/8 Insurance Contracts
• IASB Staff Draft of ED Financial Statement Presentation
  
  
• Protokoll

05.07.2010
Public Discussion on:

• FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities (German / English)
• IASB ED/2010/3 Defined Benefit Plans – Proposed amendments to IAS 19 (German / English)
• IASB ED/2010/5 Presentation of Items of Other Comprehensive Income – Proposed amendments to IAS 1 (German / English)
• IASB ED/2010/7  Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (German / English)

• Minutes

28.05.2010
Public Discussion on:

• IASB ED/2010/4 Fair Value Option or Financial Liabilities
• IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment
• IASB ED/2010/2 Conceptual Framework for Financial reporting – The Reporting Entity
  
  
• Minutes

08.03.2010
Public Discussion on:

• IASB ED/2009/6 Management Commentary
• IASB ED/2010/1 Measurement of Liabilities in IAS 37
• Minutes

01.12.2009
Public Discussion on IFRS for SMEs:

• Die wesentlichen Vorschriften des IFRS for SMEs im Überblick und im Vergleich zum BilMoG (Silvia Prasse, Ernst & Young GmbH/ Liesel Knorr, DSR)

• Vergleich des SME-Standards mit der 4. und 7. EU-Richtlinie aus Sicht der SME-Arbeitsgruppe bei der EFRAG (Dr. Manfred Jutz/ Dr Knut Tonne, beide Mitglieder der EFRAG Working Group SME)

• Das Konsultationspapier der EU zu IFRS for SMEs – Aktuelle Entwicklungen zur Überarbeitung der 4. und 7. EU-Richtlinie (Reinhard Biebel, Europäische Kommission)
  
  
• Minutes

23.11.2009
Public Discussion on:

• E-DRS 24 Latente Steuern
• E-DRÄS 4 Anpassungen nach BilMoG
• E-DRÄS 5 Änderungen der DSR zur Lageberichterstattung
• E-DRÄS 6 Änderungen an DRS 17 Berichterstattung über die Vergütung der Organmitglieder - Leistungen für den Fall der Beendigung der Tätigkeit
  
  
• Minutes

10.11.2009
Public Discussion on:

• IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment (in deutscher Sprache)
• IASB ED/2009/12 Financial Instruments: Amortised Cost and Impairment (in englischer Sprache)
• IFRS 9 Financial Instruments (in deutscher Sprache)
• IFRS 9 Financial Instruments (in englischer Sprache)
• Financial Instruments: Hedging – Diskussionsstand IASB (in deutscher Sprache)
• Financial Instruments: Hedging – Diskussionsstand IASB (in englischer Sprache)
• Financial Instruments: Hedging – Diskussionsstand FASB (in deutscher Sprache)
• Financial Instruments: Hedging – Diskussionsstand FASB (in englischer Sprache)
• IASCF Constitution Review, Part II (in deutscher Sprache)
• IASCF Constitution Review, Part II (in englischer Sprache)
• IASB ED/2009/11 Improvements to IFRSs
• IASB ED/2009/8 Rate-regulated Activities
  
  
• Minutes

18.08.2009
Public Discussion on:

• IASB ED Financial Instruments: Classification and Measurement (in deutscher Sprache)
• IASB ED Financial Instruments: Classification and Measurement (in englischer Sprache)
• IASB Request for Information (‘Expected Loss Model’) Impairment of Financial Assets: Expected Cash Flow Approach (in deutscher Sprache)
• IASB Request for Information (‘Expected Loss Model’) Impairment of Financial Assets: Expected Cash Flow Approach (in englsicher Sprache)
• IASB DP Credit Risk in Liability Measurement (in deutscher Sprache)
• IASB DP Credit Risk in Liability Measurement (in englischer Sprache)
  
  
• Minutes

12.06.2009
Public Discussion on:

• DP Leases (in deutscher Sprache)
• DP Leases (in englischer Sprache)
• ED Income Tax (in deutscher Sprache)
• ED Income Tax (in englischer Sprache)
• ED amendments to IFRIC 14 IAS 19 (in deutscher Sprache)
• ED amendments to IFRIC 14 IAS 19 (in englischer Sprache)
  
  
• Minutes

05.06.2009
Public Discussion on:

• ED Fair Value Measurement (in deutscher Sprache)
• ED Fair Value Measurement (in englischer Sprache)
  
  
• Minutes

14.05.2009
Public Discussion on:

• ED Derecognition – Proposed amendments to IAS 39 and IFRS 7 (in deutscher Sprache)
  ED Derecognition – Proposed amendments to IAS 39 and IFRS 7 (in englischer Sprache)
  
  
• Minutes

13.03.2009
Public Discussion on:

• ED 10 Consolidation Consolidated Financial Statements
• ED amendments to IAS 24 Relationships with the State
• IASCF Constitution Review (2. Teil)
  
  
• Minutes

04.03.2009
Public discussion on:

• IASB DP Preliminary Views on Revenue Recognition in Contracts with Customers
• IASB DP Preliminary Views on Financial Statement Presentation


• Minutes

12.01.2009
Public discussion on:

• IASB ED Embedded Derivatives – Proposed amendments to IFRIC 9 & IAS 39
• IASB ED Investments in Debt Instruments – Proposed amendments to IFRS 7
  
  
• Minutes

02.12.2008
Public discussion on:

• IASB DP Preliminary Views on Financial Statement Presentation
• IASB ED IFRS 1amend Additional Exemptions for First-Time Adopters
• IASB ED IFRS 5amend Discontinued Operations
• IASB ED IFRS 7amend Improving Disclosures about Financial Instruments
  
  
• Minutes

27.10.2008
Public discussion on:

• IASB ED IAS 33 amend Simplifying Earnings per Share
• IASB ED Improvements to IFRSs
• E-RIC 4 Auslegungsfragen zu den Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: Puttable Financial Instruments and Obligations Arising on Liquidation
  
  
• Minutes

05.09.2008
Public discussion on:

• Exposure Draft of an improved Conceptual Framework for Financial Reporting (Phase A)
• Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: Reporting Entity (Phase D)
• IASCF – Review of the Constitution
• EFRAG Strengthening the European Contribution to the International Standard-Setting Process – Proposals for Public Consultation
  
  
• Minutes

14.07.2008
Public discussion on:

• IASB DP Reducing Complexity in Reporting Financial Instruments
• Minutes

03.06.2008
Public Discussion on

• IASB DP Preliminary Views on Amendments to IAS 19 Employee Benefits (1st Presentation)
• IASB DP Preliminary Views on Amendments to IAS 19 Employee Benefits (2nd Presentation)
• PAAinE DP The Financial Reporting of  Pensions
  
• Minutes

30.04.2008
Public Discussion on:

• DP Financial Instruments with Characteristics of Equity
  
• Minutes

18.04.2008
Public Discussion on:

• IFRIC D23 – Distributions of Non-cash Assets to Owners
• IFRIC D24 – Customer Contributions
• Minutes

18.02.2008
Public Discussion on:

• ED Amendments to IFRS 2 Shared-based Payment and IFRIC 11 IFRS 2 – Group and Treasury Share Transactions
• ED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards und IAS 27 Consolidated and Separate Financial Statements
• Minutes

10.12.2007
Public Discussion on:

• ED 9 Joint Arrangements
• ED of Proposed Improvements to International Financial Reporting Standards
• Minutes

03.12.2007
Öffentliche Diskussion zu den
Ergebnissen der Probeabschlüsse zum ED IFRS for SMEs :

• Paul Pacter, IASB Director of Standards for SME
• Prof. Dr. Axel Haller, Lehrstuhl für „Financial Accounting and Auditing“ , Universität Regensburg
• Kati Beiersdorf, Projektmanagerin DRSC e.V.

24.10.2007
Public Discussion on:

• PAAinE Discussion Paper Revenue Recognition - A European Contribution
• Minutes

16.10.2007
Public Discussion on:

• IASB-Diskussionspapier “Preliminary Views on Insurance Contracts"
  
• Minutes

02.10.2007
Public discussion on:

• E-DRS 23 Übernahmerechtliche Angaben und Erläuterungen im Konzernlagebericht
• IFRIC D21 Real Estate Sales
• IFRIC D22 Hedges of a Net Investment in a Foreign Operation
• ED 9 Joint Arrangements
• ED amendments to IAS 39 Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting
  
  
• minutes

31 August 2007, 04 September 2007, 11 September 2007
public discussion on

• ED-IFRS for SMEs

• minutes

29 March 2007
public discussion on

• IASB-Diskussions Papier Fair Value Measurement
  
• ED Amendments to IFRS 1 First-time adoption of IFRS Cost of an investment in a subsidiary
• ED Amendments to IAS 24 Related Party Disclosures
• E-DRS 22 Berichterstattung über die Vergütung der Organmitglieder
  
  
• minutes

18/19 December 2007
roundtable discussion on ED IFRS for SMEs:

• minutes

13 December 2006
public discussion on

• E-GAS 21 Interim Financial Reporting

• minutes

6 Oktober 2006
public discussion on

• ED Amendments to IAS 32 Financial Instruments: Presentation — Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
• ED Conceptual Framework Project: Objective and Qualitative Characteristics
• IFRIC D19 IAS 19- The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
• IFRIC D20 Customer Loyalty Programmes
  
  
• minutes
  
  
  

30 June 2006
public discussion on

• ED Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation
• ED Amendments to IAS 32 Financial Instruments: Presentation — Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
• ED Amendments to IAS 23 Borrowing Costs
• IFRIC Handbook

• minutes

 

21 March 2006
public discussion on

• ED Amendments to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations
• ED 8 Operating Segments
• IFRIC D18 Interim Financial Reporting and Impairment
• DSR-Stellungnahmeentwurf zum DP Management Commentary
  
  
• minutes
  
  
  

25 November 2005
public discussion on

• E-RIC 3 Verpflichtung zur Entsorgung von Elektro- und Elektronikgeräten
• Management Commentary

• minutes
  
  

6 October 2005
public discussion on

• ED Amendments to IFRS 3 Business Combinations und ED Amendments to IAS 27 Consolidated and Separate Financial Statements
• Draft ED Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent Assets

• minutes
  
  

15 July 2005
public discussion on

• IFRIC D 16 Scope of IFRS 2
• IFRIC D 17 IFRS 2 – Group and Treasury Share Transactions
• Draft IFRS Business Combinations II
• Draft Proposed Amendments to IAS 37 Non-financial Liabilities
• Draft IAS 27 Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements
• Draft Amendments to IAS 19 Employee Benefits
  
  
• minutes
  
  

11. April 2005
public discussion on

• E-DRÄS 3 Deutscher Rechnungslegungs Änderungsstandard No. 3
• E-RIC 2 Bilanzgliederung nach Fristigkeit gemäß IAS 1 Darstellung des Abschlusses
• D-IF RIC 12 - 14 Service Concession Arrangements - Determining the Accounting Model/ The Financial Asset Model/ The Intangible Asset Model
• D-IFRIC 15 Reassessment of Embedded Derivatives
  
  
• minutes

2 February 2005
public discussion on

• D10 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
• D11 Changes in Contributions to Employee Share Purchase Plans
• D12 – 14 Service Concessions
• 15 Scope of IFRS 2
• IASCF Review of the Constitution Proposals for Change
  
  
• minutes

 

4 October 2004
public discussion on

• ED 7 Financial Instruments: Disclosures
• ED Amendments to IAS 39, transition and initial recognition of financial assets and financial liabilities (day one profit)
• ED Amendments to IAS 39, cash flow hedge of forecast intra-group transactions
• ED Amendments to IAS 39 and IFRS 4 Financial Guarantees and Credit Insurance
  
  
• minutes

 

14 July 2004
public discussion on

• ED of Proposed Amendments of Scope of IFRS 3: Combinations by Contract Alone or Involving Mutual Entities
• Amendments to IAS 39 and IFRS 4 Financial Guarantees and Credit Insurance
• Amendments to IAS 39 Transition and Initial Recognition
• Amendments to IAS 39 Foreign Currency Cash Flow Hedge Accounting of Forecast Intragroup Transaction
• D-IFRIC 7 Scope of SIC-12
• D-IFRIC 8 Members’ Shares in Co-operative Entities
• D-IFRIC 9 Employee Benefits Plans with a Promised Return on Contributions or Notional Contributions
  
  
• Minutes

10 May 2004
public discussion on

• ED of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement – The Fair Value Option
  
• ED of Proposed Amendments to Scope of IFRS 3
• ED of Proposed Amendments to IAS 19 Employee Benefits Actuarial Gains and Losses, Group Plans and Disclosures
• IFRIC D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the first time
• IFRIC D6 Multi-employer Plans
  
  
• Minutes

 

16 March 2004
public discussion on

• E-RIC 1 Verwertung und Entsorgung von Elektroschrott (PowerPoint Folien)
• E-RIC 1 Verwertung und Entsorgung von Elektroschrott (.PDF)
  
• D-IFRIC 3 Determining whether an Arrangement contains a Lease (PowerPoint Folien)
• D-IFRIC 3 Determining whether an Arrangement contains a Lease (.PDF)
• D-IFRIC 4 Decommissioning, Restoration and Environmental Rehabilitation Funds (PowerPoint Folien)
• D-IFRIC 4 Decommissioning, Restoration and Environmental Rehabilitation Funds (.PDF)
• ED 6 Exploration for and Evaluation of Mineral Resources (PowerPoint Folien)
  
  
• Minutes

10 Oct 2003
public discussion on

• E-DRÄS 1
  
  
• Minutes

2 Oct 2003
public discussion on

• Income Statement
• ED 5 Insurance Contracts Phase I
  
  
• Minutes

1 Oct 2003
public discussion on

• Income Statement
• ED Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk
  
  
• Minutes

 

29 Sept 2003

public discussion on

• Income Statement
• IFRIC D2 - Changes in Decommissioning, Restoration and similar Liabilities
• ED 4 - Disposal of Non-current Assets and Reporting of Discontinued Operations
  
  
• Minutes

15 May 2003
public discussion on

• E-DRS 19

26 Feb 2003
public discussion on

• ED 3 - Business Combinations
  
  
• Minutes

10 Feb 2003
public discussion on

 

• ED 2 - Share-based Payment