|Below you will find a collection of all of our German language publications, including translations of our global publications, and additional member firm publications in German.|
18 Nov 2014
This German-language newsletter summarises the recently issued exposure draft ED/2014/4 'Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value' and presents first observations and recommendations.
17 Nov 2014
This German-language publications presents the findings of a study analysing the potential impacts of the new impairment requirements in IFRS 9 on the amount of impairment allowance in comparison with what was required under IAS 39.
22 Aug 2014
Provides a summary of the discussions at the 25 April, 21 May and 17 June IASB meetings (in German).
IFRS fokussiert — Endgültige Regelungen zur Klassifizierung und Bewertung finanzieller Vermögenswerte
04 Aug 2014
This German-language newsletter summarises the limited changes to the classification and measurement requirements for financial assets included in the recently issued IFRS 9 'Financial Instruments'.
04 Aug 2014
This German-language newsletter explains the new expected loss impairment model included in the recently issued IFRS 9 'Financial Instruments'.
24 Jul 2014
This German-language newsletter offers an overview of the recently issued finalised version of IFRS 9 'Financial Instruments'.
25 Jun 2014
This German-language newsletter summarises the recently issued standard IFRS 15 'Revenue from Contracts with Customers'.
IFRS fokussiert — Brückenschlag oder Lückenbüßer? IASB veröffentlicht Diskussionspapier zum Macro Hedging
23 Apr 2014
This German-language newsletter summarises the recent discussion paper 'Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging'.
Versicherungsbilanzierung Ausgabe April 2014 — Das IASB nimmt bei seinen Beratungen wieder Fahrt auf
23 Apr 2014
Provides a summary of the discussions at the 18 March IASB meeting (in German).
21 Feb 2014
Provides a summary of the joint discussions at the 22 January IASB/FASB meeting (in German).
15 Dec 2013
Model IFRS Financial Statements for 2013 in the German language.
11 Dec 2013
Provides a summary of Deloitte's comment letter on IASB ED/2013/7 'Insurance Contracts' (in German).
20 Nov 2013
This German-language newsletter explains the recent amendments to IFRS 9.
18 Oct 2013
This German-language newsletter provides an overview of the IASB comprehensive project on financial instruments.
26 Sep 2013
This German-language newsletter discusses selected application questions regarding the proposals in the recently issued Exposure Draft ED/2013/6 'Leases'.
Versicherungsbilanzierung Ausgabe Juli 2013 - Die letzte Chance zur Kommentierung - IASB veröffentlicht den Re-Exposure Draft für die Rechnungslegung von Versicherungsverträgen
09 Jul 2013
Provides a summary of the recently issued exposure draft ED/2013/7 'Insurance contracts' (in German).
IFRS fokussiert — IASB veröffentlicht Änderungen zu Novation von Derivaten und Fortführung des Hedge Accounting
27 Jun 2013
This German-language newsletter provides an overview of the recently issued amendments to IAS 39, 'Novation of Derivatives and Continuation of Hedge Accounting'.
Christian Leuz: Herausforderungen des Standardsetting im nationalen, europäischen und internationalen Umfeld
13 Jun 2013
On 13 June 2013, the Accounting Standards Committee of Germany (ASCG) celebrated its 15th anniversary. It did so with a symposium entitled ‘National standard-setting in the national, European and international context’ which saw a presentation by Prof. Dr. Christian Leuz of the University of Chicago Booth School of Business. These slides (in the German language) accompanied his presentation.
24 May 2013
This German-language newsletter provides an overview of the recently issued Interpretation on accounting for levies (IFRIC 21).
20 Mar 2013
This German-language newsletter provides an overview on Exposure Draft ED/2013/3 'Financial Instruments: Expected Credit Losses'. The publication compares the IASB model with the FASB proposals and also shows first practice implications.