17. November 2025
Sixth ASCG Preparer Forum on the Implementation of IFRS 18
On 17 November 2025, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the sixth time. Read more
News
Timeframe
13. November 2025
ED ASCG Interpretation 5 published
On 13 November 2025, the Accounting Standards Committee of Germany published the Exposure Draft of ASCG Interpretation (IFRS) No. 5 Accounting for Interest and Penalties Related to Income Taxes under IFRSs (ED ASCG Interpretation 5) for public comment. Read more
22. October 2025
No agreement in the European Parliament on a position on simplifying sustainability reporting
On 22 October 2025, the European Parliament rejected the mandate adopted by the Legal Affairs Committee (JURI) on 13 October to simplify sustainability reporting under the CSRD and due diligence obligations under the CSDDD. Read more
21. October 2025
DRSC submits to EFRAG an additional letter on fair presentation
In light of the fast evolving revision of ESRS Set 1 the German standard setter DRSC submitted on Friday, 17 October 2025 an additional letter on important aspects on the effective implementation of the fair presentation principle. Read more
16. October 2025
Fifth ASCG Preparer Forum on the Implementation of IFRS 18
On 15 October 2025, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the fifth time. Read more
15. October 2025
ASCG comments on IASB Request for Information / Post-implementation Review of IFRS 16 Leases
On 14 October 2025 the ASCG submitted its Comment letter on the Request for Information as part of the Post-implementation Review of IFRS 16 Leases to the IASB. Read more
15. October 2025
ESMA: Enforcement priorities for the 2025 financial year issued
On 14 October 2025, the common enforcement priorities of the European Securities and Markets Authority (ESMA) and the national supervisory authorities of the European Economic Area for the 2025 financial year were published. Read more
15. October 2025
SAVE THE DATE: ESRS Update on 9 December 2025 (German language only)
The DRSC invites to a German language online public information event on the ESRS revision as finalised by EFRAG. The revision of ESRS Set 1 is part of the EU Commission's Omnibus Initiative. Read more