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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 — IASB schlägt Klarstellungen an IFRS 15 vor

06 Aug 2015

This German-language newsletter summarises the recently issued exposure draft ED/2015/6 'Clarifications to IFRS 15 (proposed amendments to IFRS 15)'.

IFRS fokussiert — Standardentwurf eines überarbeiteten Rahmenkonzepts

21 Jul 2015

This German-language newsletter summarises the recently issued exposure draft ED/2015/3 'Conceptual Framework for Financial Reporting'.

IFRS fokussiert — Leases – Stand der Dinge

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.

IFRS fokussiert — IFRS 9 - Ergebnisse der ersten Sitzung der ITG

20 May 2015

This German-language newsletter summarises the April 2015 meeting of the IFRS Transition Resource Group for Impairment of Financial Instruments.

IFRS fokussiert — Verschiebung des Erstanwendungszeitpunkts von IFRS 15

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).

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

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.

IFRS fokussiert — Bilanz für das Jahr 2014

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.

Update zum Bilanzstichtag 2014

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.

IFRS Model Financial Statements for 2014 (German)

28 Nov 2014

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"?

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.

IFRS 9 Impairment - Umfrage zur EL-Wertminderung

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.

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

22 Aug 2014

Provides a summary of the discussions at the 25 April, 21 May and 17 June IASB meetings (in German).

IFRS fokussiert — IFRS 9: Das neue Wertminderungsmodell im Blick

04 Aug 2014

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

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'.

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

24 Jul 2014

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'

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).

Versicherungsbilanzierung Ausgabe Februar 2014 — Die Meinung der Betroffenen

21 Feb 2014

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

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