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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 - Prüfungsschwerpunkte der DPR 2017

23 Nov 2016

This German-language newsletter explains the enforcement priorities of the German Financial Reporting Enforcement Panel (FREP) for 2016 financial statements, which comprise the common enforcement priorities of the European Securities and Markets Authority (ESMA) and supplementing FREP priorities.

Update zum Bilanzstichtag 2016

23 Nov 2016

This German-language publication offers an overview of 2016 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2016 year-ends.

IFRS fokussiert - Wertminderungen und Hedge Accounting: Ergänzungen zum Verlautbarungsentwurf des IDW zu IFRS 9

26 Sep 2016

The German Institute of Auditors (IDW) issued draft guidance on hedge accounting and impairment under IFRS 9. This German-language newsletter summarises the contents of the draft guidance.

IFRS fokussiert – IASB veröffentlicht Änderungen an IFRS 4 in Bezug auf die erstmalige Anwendung von IFRS 9

12 Sep 2016

This German-language newsletter explains 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)' published by the IASB on 12 September 2016.

IFRS fokussiert – Änderungsvorschläge an IFRS 3 und IFRS 11

05 Jul 2016

This German-language newsletter explains 'Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)' published by the IASB on 28 June 2016.

IFRS fokussiert - IASB konkretisiert Bilanzierung von anteilsbasierten Vergütungen mit Barausgleich in IFRS 2

24 Jun 2016

This German-language newsletter explains 'Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)' published by the IASB on 20 June 2016.

IFRS fokussiert – Erwartungen des GPPC an die Umsetzung des neuen Wertminderungsmodells unter IFRS 9

24 Jun 2016

The Global Public Policy Committee (GPPC) have issued a report titled 'The implementation of IFRS 9 impairment requirements by banks'. This German-language newsletter published by Deloitte’s German IFRS Centre of Excellence summarises the contents of the report.

IFRS fokussiert - Erster Verlautbarungsentwurf des IDW zu IFRS 9

14 Jun 2016

The German Institute of Auditors (IDW) issued draft guidance on derecognition and classification and measurement under IFRS 9. Further chapters on hedge accounting and impairment will follow. This German-language newsletter summarises the contents of the draft guidance.

IFRS fokussiert - IASB veröffentlicht Klarstellungen zu IFRS 15

25 Apr 2016

This German-language newsletter explains 'Clarifications to IFRS 15 'Revenue from Contracts with Customers'' published by the IASB on 12 April 2016.

IFRS fokussiert - IASB veröffentlicht Änderungen an IAS 7 Kapitalflussrechnungen

16 Feb 2016

This German-language newsletter explains 'Disclosure Initiative - Amendments to IAS 7 Statement of Cash Flows' published by the IASB on 29 January 2016.

IFRS fokussiert — IASB veröffentlicht Änderungen an IAS 12 Ertragsteuern

28 Jan 2016

This German-language newsletter explains 'Recognition of Deferred Tax Assets for Unrealised Losses' published by the IASB on 19 January 2016.

IFRS fokussiert — IASB regelt die Bilanzierung von Leasingverhältnissen neu

14 Jan 2016

This German-language newsletter explains comprehensively IFRS 16 'Leases' published by the IASB on 13 January 2016.

IFRS fokussiert — Bilanz für das Jahr 2015

14 Jan 2016

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 2015. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

IFRS fokussiert — Verschiebung des Erstanwendungszeitpunkts der Änderungen an IFRS 10 und IAS 28

05 Jan 2016

This German-language newsletter explains 'Effective Date of Amendments to IFRS 10 and IAS 28' published by the IASB on 17 December 2015.

IFRS fokussiert — IFRS 9 - Ergebnisse der dritten Sitzung der ITG zum neuen Wertminderungsmodell

22 Dec 2015

This German-language newsletter summarises the December 2015 meeting of the Transition Resource Group for Impairment of Financial Instruments (ITG).

Versicherungsbilanzierung Ausgabe Dezember 2014 — Entkopplung von IFRS 9 und IFRS 4 Phase II gelöst …

22 Dec 2015

Provides a summary of recent discussions and decisions in the IASB's project on insurance accounting (in German).

IFRS fokussiert — IASB schlägt Änderungen an IFRS 4 in Bezug auf IFRS 9 vor

14 Dec 2015

This German-language newsletter summarises the exposure draft ED/2015/11 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts'' published by the IASB on 9 December 2015.

IFRS fokussiert — IASB schlägt Änderungen im Rahmen des jährlichen Verbesserungsprozesses vor

27 Nov 2015

This German-language newsletter summarises the exposure draft ED/2015/10 'Annual Improvements to IFRSs 2014–2016 Cycle' published by the IASB on 19 November 2015.

IFRS fokussiert — IASB veröffentlicht Änderungsentwurf zu IAS 40

25 Nov 2015

This German-language newsletter summarises the exposure draft ED/2015/9 'Transfers of Investment Property (Proposed amendment to IAS 40)' published by the IASB on 19 November 2015.

Update zum Bilanzstichtag 2015

25 Nov 2015

This German-language publication offers an overview of 2015 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2015 year-ends.

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