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German (Deutsch)

German (Deutsch) 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.

 

Related Publications

IFRS fokussiert — Vorgeschlagene Änderungen an IAS 1 - kurz- oder langfristig?

2015-02-23

This German-language newsletter summarises the recently issued exposure draft ED/2015/1 'Classification of Liabilities (Proposed amendments to IAS 1)' and presents first observations and recommendations.

IFRS fokussiert — Bilanz für das Jahr 2014

2015-01-20

This German-language newsletter provides an overview of the standards and interpretations that are mandatorily applicable for the first time in the financial statements for reporting periods ending on 31 December 2014. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

Update zum Bilanzstichtag 2014

2014-12-03

This German-language publication offers an overview of 2014 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2014 year-ends.

IFRS Model Financial Statements for 2014 (German)

2014-11-28

Deloitte Germany has released Musterkonzernabschluss International GAAP Holding AG Dezember 2014 - Model IFRS Financial Statements for 2014 in German language.

IFRS fokussiert — Das "große Ganze" oder "Preis mal Menge"?

2014-11-18

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.

IFRS 9 Impairment - Umfrage zur EL-Wertminderung

2014-11-17

This German-language publication 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.

Versicherungsbilanzierung Ausgabe August 2014 — Das IASB kommt auf der Agenda voran

2014-08-22

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

2014-08-04

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'.

IFRS fokussiert — IFRS 9: Das neue Wertminderungsmodell im Blick

2014-08-04

This German-language newsletter explains the new expected loss impairment model included in the recently issued IFRS 9 'Financial Instruments'.

IFRS fokussiert — IFRS 9: Neue Vorschriften zur Bilanzierung von Finanzinstrumenten

2014-07-24

This German-language newsletter offers an overview of the recently issued finalised version of IFRS 9 'Financial Instruments'.

IFRS fokussiert — IFRS 15 'Erlöse aus Verträgen mit Kunden'

2014-06-25

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

2014-04-23

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

2014-04-23

Provides a summary of the discussions at the 18 March IASB meeting (in German).

Versicherungsbilanzierung Ausgabe Februar 2014 — Die Meinung der Betroffenen

2014-02-21

Provides a summary of the joint discussions at the 22 January IASB/FASB meeting (in German).

IFRS Model Financial Statements for 2013 (German)

2013-12-15

Model IFRS Financial Statements for 2013 in the German language.

Versicherungsbilanzierung Ausgabe Dezember 2013 - Der Comment Letter von Deloitte

2013-12-11

Provides a summary of Deloitte's comment letter on IASB ED/2013/7 'Insurance Contracts' (in German).

IFRS fokussiert — Hedge Accounting

2013-11-20

This German-language newsletter explains the recent amendments to IFRS 9.

IFRS fokussiert — IFRS 9 — Status quo auf einen Blick

2013-10-18

This German-language newsletter provides an overview of the IASB comprehensive project on financial instruments.

IFRS fokussiert — Ausgewählte Anwendungsfragen zur neuen Leasingbilanzierung

2013-09-26

This German-language newsletter discusses selected application questions regarding the proposals in the recently issued Exposure Draft ED/2013/6 'Leases'.

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