News

5. September 2023

Joint Outreach on the IASB’s Post-implementation Review of IFRS 15

The ASCG together with the standard setters from Austria (AFRAC) and Switzerland (FER) as well as EFRAG invite to a joint outreach event regarding IASB's Post-implementation Review of IFRS 15 Revenue from Contracts with Customer on 9 October 2023 Read more

18. August 2023

Government draft bill of the Minimum Tax Act published

On 16 August 2023, the German Federal Government submitted the draft bill (government draft) of the Act Implementing the Directive (EU) 2022/2523 on Ensuring a Global Minimum Level of Taxation and further accompanying measures (Mindeststeuergesetz – MinStG). Read more

17. August 2023

19th meeting of the Financial Reporting Technical Committee- results

The results of the 19th meeting of the Financial Reporting Technical Committee are available for download. Read more

15. August 2023

IASB publishes Amendments to IAS 21 (Lack of Exchangeability)

The IASB today issued Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Read more

8. August 2023

19th meeting of the Sustainability Reporting Technical Committee- results

The results of the 19th meeting of the Sustainability Reporting Technical Committee are available for download. Read more

1. August 2023

ASCG publishes Draft Comment Letter on the ISSB Agenda Consultation

The ASCG today submitted its draft comment letter on the ISSB Agenda Consultation to ERFAG. Read more

31. July 2023

ESRS: COM publishes Delegated Act – Changes from the draft

On 31 July 2023, the European Commission (COM) published the Delegated Act on Set 1 of the European Financial Reporting Standards (ESRS). Read more

28. July 2023

GAAS 13 published

The Federal Ministry of Justice published the German Accounting Amendment Standard No. 13 (GAAS 13) in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on 27 July 2023. Read more