29. June 2026
On June 29, 2026, the DRSC published the study “Reporting on Anticipated Financial Effects”. The study, prepared by DRSC staff, aims to contribute to the current debate on Anticipated Financial Effects (AFE) reporting. Read more
29. June 2026
On 26 June 2026, the Accounting Standards Committee of Germany (DRSC) and the Austrian Financial Reporting Advisory Committee (AFRAC) submitted to the European Commission a list of systematically reviewed German translations of key technical terms used in ESRS 1 to ESRS S1 and ESRS G1 of the currently applicable ESRS Set 1. Read more
26. June 2026
The IASB published has published amendments to the Fair Value Option for Investments in Associates and Joint Ventures in IAS 28. Read more
26. June 2026
On 25 June 2026, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the 9th time. Read more
5. June 2026
We are pleased to present to you the DRSC Annual Report 2025. Read more
4. June 2026
On June 2, 2026, the DRSC together with the IASB, EFRAG and AFRAC have jointly hosted a second outreach event on the IASB Exposure Draft ED/2025/1 “Risk Mitigation Accounting”. Earlier, on March 18, 2026, a first Outreach Event by the DRSC took place. Read more
3. June 2026
On 3 June 2026, the DRSC submitted a comment letter to the European Commission on the revision of the ESRS Set 1 (Delegated Regulation (EU) 2023/2772) and a further comment letter on the Voluntary Standard for Sustainability Reporting (VS). Read more
28. May 2026
Yesterday, the International Accounting Standards Board (IASB) issued IFRS 20 Regulatory Assets and Regulatory Liabilities, a new Accounting Standard for companies subject to a specific type of rate regulation. Read more
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