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31st IFRS Committee meeting - meeting papers
Berlin, 26.09.2014
The meeting papers of the meeting on 6 and 7 October 2014 are available for download...
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IASB publishes annual improvements to IFRSs (AIP 7th cycle, 2012-2014)
Berlin, 25.09.2014
Today, the IASB has published its final improvements within its AIP project (7th cycle)....
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IASB publishes a Discussion Paper on reporting the financial effects of rate regulation
Berlin, 18.09.2014
The IASB published for public comment the Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation...
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IASB publishes ED/2014/4
Berlin, 17.09.2014
The International Accounting Standards Board (IASB) today published for public comment anExposure Draft detailing proposals concerning the measurement of investments in subsidiaries, joint ventures and associates at fair value when those investments are quoted in an active market....
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30th IFRS Committee meeting - results
Berlin, 16.09.2014
The results of the 30th meeting are available for download...
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31st IFRS Committee meeting
Berlin, 16.09.2014
The agenda of the 31st meeting on 6 and 7 October 2014 is available for download...
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Public discussion on 10 September 2014 - minutes and papers published
Berlin, 12.09.2014
Minutes and presentations to the topics (only in German version) are available under link
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IASB publishes amendments to IFRS 10 an IAS 28
Berlin, 11.09.2014
The International Accounting Standards Board (IASB) today issued narrow-scope amendments toIFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures (2011)....
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ASCG comments on IASB ED/2014/2
Berlin, 11.09.2014
The Accounting Standards Committee of Germany (IFRSC Committee) has finalised its comment letter on the IASB Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) ...
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18th German GAAP Committee meeting - meeting papers
Berlin, 04.09.2014
The meeting papers of 18th meeting on 15 and 16 September 2014 are available for download...
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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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