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35th IFRS Committee meeting - meeting papers
Berlin, 26.01.2015
The meeting papers of the meeting on 5 and 6 February 2015 are available for download. The papers which are still absent will follow during the next days.
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21st German GAAP Committee meeting - meeting papers
Berlin, 26.01.2015
The meeting papers of 21st meeting on 2 an 3 Februaray 2015 are available for download.
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34th IFRS Committee meeting - results
Berlin, 23.01.2015
The results of the 34th meeting are available for download. (work programme)
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ASCG comments on IASB DP/2014/2
Berlin, 22.01.2015
The Accounting Standards Committee (IFRS Committee) has finalised its comment letter on the IASBDP/2014/2 Reporting the Financial Effects of Rate Regulation (comment letter to IASB/ to EFRAG).
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35th IFRS Committee meeting
Berlin, 19.01.2015
The agenda of the 35th meeting on 5 and 6 February 2015 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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21st German GAAP Committee meeting
Berlin, 19.01.2015
The agenda of the 21st meeting on 2 and 3 February 2015 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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OIC survey on IAS 8
Berlin, 16.01.2015
The requirements in International Financial Reporting Standards (IFRS), in particular in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, make a distinction between ...
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ASCG comments on IASB ED/2014/4 and on amendments to IAS 19
Berlin, 16.01.2015
The Accounting Standards Committee (IFRS Committee) has finalised its comment letter on the IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value - amend IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36...
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EU published Annual Improvements to IFRS - Cycle 2010-2012 and amendments to IAS 19
Berlin, 09.01.2015
The European Union has published the Commission Regulations (EC) No 215/28 and No 2015/29 of 17 December 2014 amending Regulation (EC) No 1226/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council in the Official Journal on 17 December 2014...
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34th IFRS Committee meeting - meeting papers
Berlin, 29.12.2014
The meeting papers of the meeting on 8 and 9 January 2015 are available for download. The papers which are still absent will follow during the next days.
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Season's Greetings 2014
Berlin, 22.12.2014
Merry Christmas and best wishes for a peaceful New Year 2015.
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EU published Annual Improvements to IFRS - Cycle 2011-2013
Berlin, 19.12.2014
The European Union has published the Commission Regulation (EC) No 1361/2014 of 18 December 2014 amending Regulation (EC) No 1226/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council in the Official Journal on19 December 2014....
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IASB Standard 'Investment Entities' published
Berlin, 18.12.2014
The International Accounting Standards Board (IASB) has published Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28). ...
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IASB publishes amendments to IAS 1
Berlin, 18.12.2014
The International Accounting Standards Board (IASB) today issued amendments to IAS 1 Presentation of Financial Statements as part of its major initiative to improve presentation and disclosure in financial reports....
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IASB publishes ED/2014/6
Berlin, 18.12.2014
As part of the Disclosure Initiative, the IASB today also published for public comment an Exposure Draft of proposed amendments to IAS 7 Statement of Cash Flows. ..
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34th IFRS Committee meeting
Berlin, 18.12.2014
The agenda of the 34th meeting on 8 and 9 January 2015 is available for download. ...
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New EFRAG TEG members appointed
Berlin, 16.12.2014
The EFRAG Board decided in its first meeting on 21 November to appoint six new EFRAG TEG members as part of the enlarged EFRAG TEG in the new EFRAG governance structure...
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Technical committee meetings in December 2014 - results
Berlin, 16.12.2014
The results of the technical committes meetings in December are available for download...
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ACSG comment letter on IOSCO’s Proposed Statement on Non-GAAP Financial Measures
Berlin, 03.12.2014
The IFRS-Committee of the ASCG has published its comment letter to the international Organization of Securities Commissions (IOSCO) regarding the proposed Statement on Non-GAAP Financial Measures....
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ASCG - public discussion on 12 January 2015
Berlin, 01.12.2014
The Accounting Standards Committee of Germany (ASCG) invites you to a public discussion on 5 January 2015 ...
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ASCG comments on IDW Draft Accounting Principle ERS HFA 40
Berlin, 27.11.2014
The Accounting Standards Committee of Germany (IFRS Committee) has finalised its comment letter to the IDW (Institute of Public Auditors in Germany) regarding ERS HFA 40 (IDW Draft Accounting Principle: Individual matters on Impairment of Assets according to IAS 36) which has been published on 4 June 2014. ...
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IASB publishes ED/2014/5
Berlin, 26.11.2014
The International Accounting Standards Board (IASB) published an Exposure Draft detailing proposed amendments to IFRS 2 Share-based Payment...
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Technical committee meetings in December 2014 - meeting papers
Berlin, 25.11.2014
The meeting papers of the meetings on 01 and 02 December are available for download...  
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ASCG comments on IFRS IC decsions
Berlin, 21.11.2014
The Accounting Standards Committee of Germany (IFRS Committee) has forward a letter to IFRS IC regarding different tentative agenda decisions of the IFRS IC meeting of September.
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ASCG comments on IASB ED/2014/3
Berlin, 21.11.2014
The Accounting Standards Committee of Germany (IFRS Committee) has finalised its comment letter on the IASB Exposure Draft ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses – Proposed amendments to IAS 12...
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