GASB - News
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ASCG and EFRAG published field test to Leases
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Berlin, 22.05.2013
On 16 May 2013, the IASB issued the revised Exposure Draft Leases (ED) to propose changes in the accounting guidance for arrangements that are or contain leases... |
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IFRIC 21 Levies has been issued
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Berlin, 21.05.2013
Yesterday International Accounting Standards Board (IASB) has issued IFRIC Interpretation 21 Levies... |
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10th German GAAP Committee meeting - meeting papers
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Berlin, 17.05.2013
The meeting papers of 10th meeting on 23 and 24 June 2013 are available for download. |
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IASB and FASB propose changes to lease accounting
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Berlin, 16.05.2013
IASB and FASB today published for public comment a revised Exposure Draft outlining proposed changes to the accounting for leases (IASB ED/2013/6 Leases)... |
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IFRS Interpretations Committee 2013 appointments
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Berlin, 10.05.2013
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), announced appointments and reappointments to the IFRS Interpretations Committee ... |
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16th IFRS Committee meeting - meeting papers
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Berlin, 10.05.2013
The meeting papers of the meeting on 16 and 17 May 2013 are available for download. The papers which are still absent will follow during the next days. |
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EFRAG’s Public Consultation regarding specific financial reporting for long-term investing activities business models
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Berlin, 08.05.2013
EFRAG's Public Consultation - Is there a Need for specific financial reporting for Long-term investing activities business models?... |
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IASB Survey on Classification and Measurement of Financial Assets
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Berlin, 08.05.2013
On 7 May 2013 the IASB launched a survey for financial statement users on its ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9. ... |
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10th German GAAP Committee meeting
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Berlin, 02.05.2013
The agenda of 9th meeting on 23 and 24 May 2013 is available for download. The agenda and further information, inter alia links for the registration, can found under this link. |
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IASB publishes ED Regulatory Deferral Accounts
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Berlin, 25.04.2013
The International Accounting Standards Board (IASB) today published for public comment the Exposure Draft ED/2013/5 Regulatory Deferral Accounts as part of its reactivated Rate-regulated Activities research project... |
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15th IFRS Committee meeting - results
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Berlin, 25.04.2013
The results of the 15th meeting are available for download. (work programme) |
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ASCG - public discussion on 29 May 2013
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Berlin, 25.04.2013
The Accounting Standards Committee of Germany (ASCG) invites you to a public discussion on 29 May 2013 ... |
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16th IFRS Committee meeting
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Berlin, 24.04.2013
The agenda of the 16th meeting on 16 and 17 May 2013 is available for download. The agenda and further information, inter alia links for the registration, can be found under this link |
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9th German GAAP Committee meeting - results
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Berlin, 24.04.2013
The results of the 8th meeting are available for download. |
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Commission moves to enhance business transparency on social and environmental matters
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Berlin, 23.04.2013
The European Commission has today proposed an amendment to existing accounting legislation in order to improve the transparency of certain large companies on social and environmental matters... |
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EFRAG and the national standard setters publish the third issue of the Framework newsletter
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Berlin, 23.04.2013
EFRAG, ANC, ASCG, FRC and OIC have released the third issue of their Conceptual Framework Newsletter... |
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Full text of the final compromise on the Accounting Directive available
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Berlin, 23.04.2013
On 9 April 2013, the European Council, Parliament and Commission informally agreed on the finalisation of a new Accounting Directive that aims at reducing the administrative burden of accounting and at enhanced transparency in the extractive industry ... |
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Reporting back on participating and reinsurance contracts
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Berlin, 23.04.2013
The IASB staff have made available two reporting back documents that describe the IASB’s proposals to account for..... |
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ASCG and EFRAG published field test to IFRS 9 – Expected Credit Losses
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Berlin, 12.04.2013
On 7 March 2013, the IASB issued the Exposure Draft (ED) Financial Instruments: Expected Credit Losses. Under the proposed impairment requirements, entities will be required to recognise, measure and disclose expected credit losses in their portfolios of financial assets that are measured at amortised cost and FV-OCI, certain loan commitments and financial guarantee contracts, as well as trade rec... |
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The revision of the IFRS Conceptual Framework - three Bulletins published
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Berlin, 11.04.2013
EFRAG and the national standard-setters of France, Germany, Italy and the United Kingdom have agreed to work in partnership to promote discussion, and to ensure that European views are influential in the debate on the IFRS Conceptual Framework... |
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Members of the ASAF hold inaugural meeting
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Berlin, 10.04.2013
The members of the Accounting Standards Advisory Forum (ASAF), a technical advisory body to the International Accounting Standards Board (IASB) composed of members of the global accounting standard-setting community, met in London for their inaugural meeting on 8 and 9 April 2013.... |
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Annual Report 2012 of the ASCG
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Berlin, 05.04.2013
In its annual report the Accounting Standards Committee of Germany (ASCG) yearly informs about its activities on national and international level.... |
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EU published amendments to IFRS 10, IFRS 11 und IFRS 12
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Berlin, 05.04.2013
The European Union has published the Commission Regulation (EC) No 313/2013 (IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interest in Other Entities) ... |
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9th German GAAP Committee meeting - meeting papers
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Berlin, 03.04.2013
The meeting papers of 9th meeting on 11 and 12 April 2013 are available for download. The papers which are still absent will follow during the next days. |
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15th IFRS Committee meeting - meeting papers
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Berlin, 03.04.2013
The meeting papers of the meeting on 11 and 12 April 2013 are available for download. The papers which are still absent will follow during the next days. |
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Meetings IFRS-FA
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Meetings HGB-FA
Archived Meetings
Invitation for comments
Proposals for amendments to interpretations and implementation guidance on IFRS - deadline 24/05/13
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