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30th IFRS Committee meeting - meeting papers
Berlin, 22.08.2014
The meeting papers of the meeting on 1 and 2 September 2014 are available for download. The papers which are still absent will follow during the next days.
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IASB publishes ED/2014/3
Berlin, 20.08.2014
The International Accounting Standards Board (IASB) today published proposed amendments to IAS 12 Income Taxes - ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses...
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18th German GAAP Committee meeting
Berlin, 18.08.2014
The agenda of the 18th meeting on 15 and 16 September 2014 is available for download. ...
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ASCG's comment letter on EFRAG proposals to enhance IFRS quality control
Berlin, 14.08.2014
The Accounting Standards Committee (IFRS Committee) has finalised its comment letter regarding EFRAG's proposals to enhance IFRS quality control ...
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IASB publishes amendments to IAS 27
Berlin, 12.08.2014
The International Accounting Standards Board (IASB) today published Equity Method in Separate Financial Statements (Amendments to IAS 27)...
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29th IFRS Committee meeting - results
Berlin, 12.08.2014
The results of the 29th meeting are available for download...
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European Commission published a questionnaire on the impact of IFRSs in the EU
Berlin, 11.08.2014
The European Commission (EC) has launched a public consultation on the impact of International Financial Reporting Standards (IFRSs) in the EU...
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30th IFRS Committee meeting
Berlin, 11.08.2014
The agenda of the 29th meeting on 1 and 2 September 2014 is available for download. ...
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Submission (Potential Agenda Item Request) to the IFRSIC on IFRS 13
Berlin, 04.08.2014
The ASCG recently has sent a submission to the IFRS IC, hereby describing an issue of applying the fair value hierarchy of IFRS 13. The submission describes two different views how to apply IFRS13 in this regard. ...
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ASCG - public discussion on10 September 2014
Berlin, 30.07.2014
The Accounting Standards Committee of Germany (ASCG) invites you to a public discussion on 10 September 2014 ...
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IASB publishes amended version of IFRS 9
Berlin, 24.07.2014
Today, the IASB has published an amended version of IFRS 9 Financial Instruments. ...
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29th IFRS Committee meeting - meeting papers
Berlin, 24.07.2014
The meeting papers of the meeting on 31 July and 1 August 2014 are available for download. The papers which are still absent will follow during the next days.
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29th IFRS Committee meeting
Berlin, 14.07.2014
The agenda of the 29th meeting on 31 July and 1 August 2014 is available for download.....
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EFRAG DP Classification of Claims
Berlin, 09.07.2014
In response to the IASB Discussion Paper on the revision of the Conceptual Framework, EFRAG recommended that the IASB consider the equity/liability distinction in parallel to, and separate from, the wider project. ...
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Technical committee meetings in June 2014 - results
Berlin, 08.07.2014
The results of the technical committes meetings in June are available for download...
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EU published IFRIC 21
Berlin, 16.06.2014
The European Union has published the Commission Regulation (EC) No 634/2014 (IFRIC 21 Levies) of 13 June 2014 ...
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IFRS Committee and German GAAP Committee meetings in June - meeting papers
Berlin, 13.06.2014
The meeting papers of the June meetings on 23, 24 and 25 June are available for download....
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20th update of GAS now available
Berlin, 12.06.2014
The 20th update of the German Accounting Standards is now available. The update comprises the GAS 21 Cash Flow Statements....
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IASB publishes ED/2014/2
Berlin, 11.06.2014
The International Accounting Standards Board (IASB) today published for public comment the Exposure Draft Investment Entities–Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)...
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Public discussion on 06 June 2014 - minute and papers published
Berlin, 10.06.2014
Minute (only German version) and presentations to the topics are available under link
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ASCG comments on the PiR IFRS 3
Berlin, 06.06.2014
The Accounting Standards Committee (IFRS Committee) has finalised its comment letter on the IASB Post-implementation Review - IFRS 3 Business Combinations.
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IFRS Committee and German GAAP Committee meetings in June 2014
Berlin, 02.06.2014
The agenda of IFRS Committee and German GAAP Committee meetings on June 2014 are available for download ...
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IASB und FASB issue converged standard on revenue recognition
Berlin, 28.05.2014
IASB and FASB today jointly issued a converged Standard on the recognition of revenue from contracts with customers as a result of one of the big remaining convergence project....
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27th IFRS Committee meeting - results
Berlin, 28.05.2014
The results of the 27th meeting are available for download. (work programme)
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ASCG comments on IFRS IC’s tentative agenda decision on IAS 39
Berlin, 27.05.2014
The ASCG has submitted a comment letter on a tentative agenda decision by the IFRS IC relating to IAS 39. ...
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