29. February 2016
The ASCG adopted the German Amendment Accounting Standard No. 6 (GAAS 6) in its 24th public meeting. GAAS 6 amends the following standards: GAS 3 Segment Reporting, GAS 8 Accounting... Read more
25. February 2016
Today, the ASCG has submitted a comment letter to the IFRS IC. In this letter, we comment on a tentative agenda decision on IFRIC 12, taken by the IFRS IC... Read more
23. February 2016
The Federal Ministry of Justice published German Accounting Standard No. 22 Group Equity in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on... Read more
23. February 2016
The Federal Ministry of Justice published German Accounting Standard No. 23 Accounting for Subsidiaries in Consolidated Financial Statements in the authoritative German version pursuant to § 342 (2) HGB in... Read more
23. February 2016
The Federal Ministry of Justice published German Accounting Standard No. 24 Intangible Assets in Consolidated Financial Statements in the authoritative German version pursuant to § 342 (2) HGB in the... Read more
18. February 2016
The International Forum of Accounting Standard Setters (IFASS) has elected Ms Liesel Knorr, former president of the Accounting Standards Committee of Germany (ASCG), as Chair-designate. Standard setters representing 37 jurisdictions... Read more
17. February 2016
Today, the ASCG has submitted its comment letter regarding the Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements to the IASB as well as to EFRAG... Read more
12. February 2016
The results of the Technical Committee meetings in February are available for download: – 27th meeting of the German GAAP Technical Committee meeting on 4th February – 46th meeting of... Read more
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