|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.|
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.
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.
Deloitte Germany has released Musterkonzernabschluss International GAAP Holding AG Dezember 2014 - Model IFRS Financial Statements for 2014 in German language.
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.
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.
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
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'.
This German-language newsletter explains the new expected loss impairment model included in the recently issued IFRS 9 'Financial Instruments'.
This German-language newsletter offers an overview of the recently issued finalised version of IFRS 9 'Financial Instruments'.
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
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
Provides a summary of the discussions at the 18 March IASB meeting (in German).
Provides a summary of the joint discussions at the 22 January IASB/FASB meeting (in German).
Model IFRS Financial Statements for 2013 in the German language.
Provides a summary of Deloitte's comment letter on IASB ED/2013/7 'Insurance Contracts' (in German).
This German-language newsletter explains the recent amendments to IFRS 9.
This German-language newsletter provides an overview of the IASB comprehensive project on financial instruments.
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
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
This German-language newsletter provides an overview of the recently issued amendments to IAS 39, 'Novation of Derivatives and Continuation of Hedge Accounting'.