|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.|
21 Jul 2015
This German-language newsletter summarises the recently issued exposure draft ED/2015/3 'Conceptual Framework for Financial Reporting'.
06 Jul 2015
The International Accounting Standards Board (IASB) has started the final drafting of the new leasing standard. The publication of the new standard is announced for the fourth quarter 2015. This will complete the project that was added to the active agenda of the IASB in July 2006. This German-language newsletter summarises the major topics based on the latest decisions reached by the Board.
20 May 2015
This German-language newsletter summarises the April 2015 meeting of the IFRS Transition Resource Group for Impairment of Financial Instruments.
28 Apr 2015
This German-language newsletter discusses the April 2015 decision of the IASB to propose to defer the effective date of IFRS 15 'Revenue from Contratcs with Customers'.
Versicherungsbilanzierung Ausgabe März 2015 — Fortschritte hin zu einem finalen Rechnungslegungsstandard
31 Mar 2015
Provides a summary of the discussions at the 23 September 2014, 23 October 2014, 19 November, and 19 February IASB meetings (in German).
23 Feb 2015
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.
20 Jan 2015
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.
03 Dec 2014
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.
28 Nov 2014
Deloitte Germany has released Musterkonzernabschluss International GAAP Holding AG Dezember 2014 - Model IFRS Financial Statements for 2014 in German language.
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 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.
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).