12. October 2017
Today, the IASB published a limited amendment to IAS 28 (Long-term Interests in Associates and Joint Ventures - Amendments to IAS 28). This amendment aims at clarifying how the requirements on impairment shall be applied to long-term interests. In this respect, it was deemed unclear how IAS 28 and IFRS 9 interplay and whether and how long-term interest are in the scope of both standards. Read more
12. October 2017
Today, the IASB published a limited amendment to IFRS 9 (Prepayment Features with Negative Compensation) that aims at clarifying IFRS 9.4.1.11(b), which was deemed unclear. IFRS 9.4.1.11(b) relates to the classification and measurement of financial instruments with symmetric prepayment options. Read more
9. October 2017
The results of the 33th GAAP Technical Committee and the 26th public meeting are available for download. The ASCG adopted German Amendment Accounting Standard No. 8 in its 26th public meeting. Read more
29. September 2017
The agenda of the 62nd meeting on 19 and 20 Oktober 2017 is available for download. Read more
27. September 2017
Today, the ASCG submitted its comment letter on the discussion paper DP/2017/1 Disclosure Initiative – Principles of Disclosure to the IASB. Additionally, the ASCG submitted a comment letter to EFRAG on additional questions raised by EFRAG in context of the discussion paper. Read more
21. September 2017
The results of the 61st IFRS Technical meeting are available for download. Read more
14. September 2017
On 13 September 2017 the ASCG has finally adopted the Implementation Guidance ASCG IG 4 Equity-settled share-based payments with net settlement features: Accounting for cash compensation. Previously, the IFRS Technical Committee had approved the text of the Implementation Guidance subject to drafting amendments on its 61st meeting on 4 September. Read more
1. September 2017
Today, the ASCG’s German GAAP Technical Committee has exposed the Draft German Accounting Standard No. 33 Currency Translation in Consolidated Financial Statements (D-GAS 33, only in a German version) for public comment. Read more
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