10. November 2015
Today, the Accounting Standards Committee of Germany has sent its Comment letter to EFRAG on EFRAG’s Draft letter to the IASB regarding the 2015 Agenda Consultation. The aspects addressed the... Read more
30. October 2015
The ASCG adopted GAS 24 Intangible Assets in Consolidated Financial Statements in its 23rd public meeting. The standard shall be applied prospectively to annual periods beginning after 31 December 2016.... Read more
29. October 2015
The results of the 42nd meeting are available for download. Read more
29. October 2015
The International Accounting Standards Board (IASB) published draft guidance to help company management determine whether information is material (IFRS Practice Statement ED/2015/8 Application of Materiality to Financial Statements). The guidance... Read more
27. October 2015
The meeting papers of the meeting on 2 and 3 November 2015 are available for download. The papers which are still absent will follow during the next days. Read more
26. October 2015
The Accounting Standards Committee of Germany (IFRS Committee) has finalised its comment letter on the IASB Exposure Draft ED/2015/6 Clarifications to IFRS 15. (Comment Letter to IASB/ to EFRAG) Read more
21. October 2015
The IFRS Interpretations Committee (IFRS IC) has today published for public comment the Draft InterpretationDI/2015/2 Foreign Currency Transaction and Advance Consideration. IAS 21 sets out requirements about which exchange rate... Read more
21. October 2015
The IFRS Interpretations Committee publishes the draft interpretation DI/2015/1 Uncertainty over Income Tax Treatments on IAS 12. The draft interpretation targets providing guidance on accounting for current and deferred tax... Read more
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