ASCG IG 3 (IFRS) Selected IFRS Accounting Issues with a Particular Relevance to Macroeconomic and Entity-specific Crisis Situations

Publication Date:
16.12.2009
Last Revision:
12.07.2013

How to order
The German Accounting Standards (GAS) can be purchased here in printed form or as a online database at Schaeffer-Poeschel publisher or can be purchased (individually for each standard) as a PDF file at Genios.

Status: Approved by the ASCG

  • ASCG Implementation Guidance 3 (IFRS) was published on 16 December 2009 as AIC Application Advice (2009/02) and most recently updated on 17 August 2010.
  • The Implementation Guidance was adopted by the IFRS Committee at its meeting on 12 July 2013 with a revised title and in addition to changing the order in which the guidance is presented, Issues 1 to 7 and 9 were amended.