29. October 2019
On 29 October 2019, the German GAAP Technical Committee published draft German Accounting Standard No. 36 Segment Reporting (D-GAS 36) for consultation (only in a German Version).
The scope of the draft standard is segment reporting, which can be added to the consolidated financial statements in accordance with § 297 (1) sentence 2 HGB. D-GAS 36 follows the management approach and thus the internal monitoring and control structure of the segments by group management in defining segments, determining segment data and determining the segment data to be disclosed.
Comments on D-GAS 36 can be submitted to us until December 31, 2019 (email@example.com).