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ASCG comment letter to the IFRS IC

Today, we have submitted a comment letter to the IFRS IC, addressing the decisions taken during the IFRS IC’s meetings in September 2018. We do not fully agree with the... Read more

EU published IFRIC 23

The European Union has published the Commission Regulation (EC) No 2018/1595 of 23 October 2018 amending Regulation (EC) No 1226/2008 adopting certain international accounting standards in accordance with Regulation (EC)... Read more

IASB publishes amendment to IFRS 3

Today, the IASB published an amendment to IFRS 3 in respect of the definition of a business. These amendments change and add details in paras. B5 et seqq. This aims... Read more

GAS 26 and GAS 27 published

The Federal Ministry of Justice and Consumer Protection published the German Accounting Standards No. 26 Associates and No. 27 Proportionate Consolidation in the authoritative German version pursuant to § 342... Read more

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