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The ASCG comments on the EU-Commissions‘ proposal for a Directive amending the Accounting Directive as regards disclosure of income tax information
Berlin, 27.05.2016
The ASCG has sent a comment letter to the Federal Ministry of Justice and Consumer Protection  on the  EU-Commissions‘ proposal for a Directive amending the Directive 2013/34/EU which imposes on certain multinational groups the publication of a yearly report on the profit and tax paid and other information. ...
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49th IFRS Technical Committee meeting - meeting papers
Berlin, 17.05.2016
The meeting papers of the IFRS Technical Committee meeting on 23 and 24 May 2016 are available for download. The papers which are still absent will follow during the next days.
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49th IFRS Technical Committee meeting
Berlin, 09.05.2016
The agenda of the 49th meeting on 23 and 24 May 2016 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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ASCG comments on tentative agenda decision by the IFRS IC on IFRS 10/11
Berlin, 04.05.2016
Today, the ASCG has submitted a comment letter to the IFRS IC. In this letter, we comment on a tentative agenda decision on applying IFRS 10 and IFRS 11...
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Annual Report 2015 of the ASCG
Berlin, 26.04.2016
In its annual report the Accounting Standards Committee of Germany (ASCG) yearly informs about its activities on national and international level.The annual report 2015 can be downloaded now (online-version/ pdf-version). A hardback will be available in early May.
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21st update of GAS now available
Berlin, 25.04.2016
The 21th update of the German Accounting Standards is now available....
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28th German GAAP Technical Committee meeting and 25th public meeting - results
Berlin, 25.04.2016
The results of the 28th GAAP Technical Committee and the 25th public meeting are available for download...
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ASCG responds to the EU-Commissions‘ consultation on non-binding guidelines on methodology for reporting non-financial information
Berlin, 12.04.2016
The ASCG has sent a letter to the EU Commission regarding  the consultation on non-binding guidelines on methodology for reporting non-financial information...
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IASB publishes Clarifications to IFRS 15
Berlin, 12.04.2016
The International Accounting Standards Board (IASB) published clarifications to IFRS 15 Revenue from Contracts with Customers. ...
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28th German GAAP Committee meeting and 25th public meeting of ASCG
Berlin, 07.04.2016
The agenda of the 28th meeting on 21 April 2016 is available for download. ...
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48th IFRS Technical Committee meeting - meeting papers
Berlin, 07.04.2016
The meeting papers of the IFRS Technical Committee meeting on 11 and 12 April 2016 are available for download.
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48th IFRS Technical Committee meeting
Berlin, 30.03.2016
The agenda of the 48th meeting on 11 and 12 April 2016 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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47th IFRS Technical Committee meeting - results
Berlin, 30.03.2016
The results of the 47th IFRS Technical meeting are available for download. (work programme)
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ASCG comments on EFRAG’s Discussion Paper The Statement of Cash Flows – Issues for Financial Institutions
Berlin, 29.03.2016
Today, the ASCG has submitted a comment letter to EFRAG on the Discussion Paper The Statement of Cash Flows – Issues for Financial Institutions....
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47th IFRS Technical Committee meeting - meeting papers
Berlin, 15.03.2016
The meeting papers of the IFRS Technical Committee meeting on 18 March 2016 are available for download.
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Third meeting of the ASCG‘s preparer forum on the implementation of IFRS 15
Berlin, 14.03.2016
On Thursday, 11 March, the ASCG‘s preparer forum on the implementation of IFRS 15 Revenue from Contracts with Customers met for the third time...
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Draft bill on the Implementation of the CSR-Directive
Berlin, 14.03.2016
On March 11, 2016 the Federal Ministry of Justice and Consumer Protection has published the draft bill of an act for strengthening the non-financial reporting of companies in their management reports or group management reports (CSR-Reporting)....
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47th IFRS Technical Committee meeting
Berlin, 03.03.2016
The agenda of the 47th meeting on 18 March 2016 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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24th public meeting - ASCG adopted GAAS 6
Berlin, 29.02.2016
The ASCG adopted the German Amendment Accounting Standard No. 6 (GAAS 6) in its 24th public meeting....
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ASCG comments on tentative agenda decision by the IFRS IC on IFRIC 12
Berlin, 25.02.2016
Today, the ASCG has submitted a comment letter to the IFRS IC. In this letter, we comment on a tentative agenda decision on IFRIC 12, taken by the IFRS IC in its January 2016 meeting. In the comment letter, we support the decision, in particular since it takes into account several specific circumstances that are unique under IFRIC 12. Our comment letter even has a broader implication, as we had su...
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GAS 22 published
Berlin, 23.02.2016
The Federal Ministry of Justice published German Accounting Standard No. 22 Group Equity in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on 23 February 2016.
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GAS 23 published
Berlin, 23.02.2016
The Federal Ministry of Justice published German Accounting Standard No. 23 Accounting for Subsidiaries in Consolidated Financial Statements in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on 23 February 2016.
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GAS 24 published
Berlin, 23.02.2016
The Federal Ministry of Justice published German Accounting Standard No. 24 Intangible Assets in Consolidated Financial Statements in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on 23 February 2016.
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Former President of ASCG elected next IFASS Chair
Berlin, 18.02.2016
The International Forum of Accounting Standard Setters (IFASS) has elected Ms Liesel Knorr, former president of the Accounting Standards Committee of Germany (ASCG), as Chair-designate. Standard setters representing 37 jurisdictions and regional organisations were eligible to vote. Ms Knorr will assume office in early April following the IFASS spring meeting to be held in Toronto. She follows Ms T...
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ASCG submits comment letter on the ED/2015/8
Berlin, 17.02.2016
Today, the ASCG has submitted its comment letter regarding the Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements to the IASB as well as to EFRAG (comment letter to IASB/ comment letter to EFRAG).. The ASCG has the view that the benefits of the proposed guidance in the ED are limited for preparers with a reasonable accounting knowledge of IFRS. Ma...
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