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 — Angaben zu Finanzinstrumenten zu den Auswirkungen der Referenzzins-Reform (IBOR Phase 1 und 2)

07 Dec 2020

This German-language publication looks at the financial instrument disclosures introduced by Phase 1 and Phase 2 of the IBOR project.

IFRS Model Financial Statements for 2020 (German)

02 Dec 2020

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2020' - Model IFRS Financial Statements for 2020 in the German language.

IFRS fokussiert — IASB veröffentlicht Diskussionspapier zu Unternehmenserwerben unter gemeinsamer Beherrschung

01 Dec 2020

This German-language newsletter explains the key concepts set out in the Discussion Paper DP/2020/2 'Business Combinations under Common Control' published by the International Accounting Standards Board in November 2020.

IFRS fokussiert — Vorgeschlagene Änderung an IFRS 16 zur Bilanzierung von Verbindlichkeiten aus Sale- und Leaseback-Transaktionen beim Verkäufer-Leasingnehmer

30 Nov 2020

On 27 November 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16)' that aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction. This IFRS fokussiert discusses the proposed amendments.

IFRS fokussiert — Gemeinsame europäische Prüfungsschwerpunkte der ESMA für das Geschäftsjahr 2020 betreffende Jahresabschlüsse

30 Oct 2020

This German-language newsletter explains the priority issues that the assessment of listed companies' 2020 financial statements of the European Securities and Markets Authority (ESMA) will focus on.

IFRS fokussiert – IFRS-Stiftung startet Konsultation zu einem Board für Nachhaltigkeitsstandards

02 Oct 2020

This 'IFRS fokussiert' addresses the recent consultation paper on sustainability reporting and global standards and the wider ecosystem issued by the IFRS Foundation Trustees on 30 September 2020.

IFRS fokussiert – IFRS Foundation veröffentlicht überarbeitetes Due Process Handbook

03 Sep 2020

This IFRS fokussiert explains the changes in the updated IFRS Foundation Due Process Handbook released by the IFRS Foundation on 21 August 2020.

IFRS fokussiert — Änderungen an IFRS 9, IAS 39 und weiteren IFRS hinsichtlich der Auswirkungen der IBOR-Reform (Phase 2)

27 Aug 2020

On 27 August 2020, the International Accounting Standards Board (IASB) issued 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. This 'IFRS fokussiert' discusses the amendments.

IFRS fokussiert – Verschiebung der verpflichtenden Erstanwendung der Änderungen zur Klassifizierung von Schulden

20 Jul 2020

This IFRS fokussiert addresses the recent amendment 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Amendment to IAS 1)' issued by the IASB on 15 July 2020.

IFRS fokussiert – IASB veröffentlicht Änderungen an IFRS 17 'Versicherungsverträge'

29 Jun 2020

This 'IFRS fokussiert' addresses the recent amendments to IFRS 17 'Insurance Contracts' that have been published by the International Accounting Standards Board on 25 June 2020.

IFRS fokussiert – Änderung an IFRS 16 zur Bilanzierung vor Zugeständnissen aufgrund der Coronavirus-Pandemie

28 May 2020

This 'IFRS fokussiert' addresses the recent amendment 'Covid-19-Related Rent Concessions (Amendment to IFRS 16)' issued by the IASB on 28 May 2020.

IFRS fokussiert — ESMA veröffentlicht Erklärung zu Auswirkungen der Coronavirus-Pandemie auf Halbjahresfinanzberichte

28 May 2020

On 20 May 2020, the European Securities and Markets Authority (ESMA) has issued a public statement calling for transparency on COVID-19 effects in half-yearly financial reports. This 'IFRS fokussiert' explains the statement.

IFRS fokussiert — IASB veröffentlicht Paket mit begrenzten Änderungen an den IFRS

20 May 2020

This 'IFRS fokussiert' addresses the recent package of narrow-scope amendments to IFRS Standards that was published by the IASB on 14 May 2020.

IFRS fokussiert — Vorgeschlagene Verschiebung der verpflichtenden Erstanwendung der Änderungen zur Klassifizierung von Schulden

04 May 2020

On 4 May 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Proposed amendment to IAS 1)' proposing to defer the effective date of the January 2020 amendments to IAS 1 by one year. This 'IFRS fokussiert' discusses the proposed amendment.

IFRS fokussiert — Vorgeschlagene Änderung an IFRS 16 zur Bilanzierung von Zugeständnissen aufgrund der Coronavirus-Pandemie

27 Apr 2020

On 24 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)' that contains a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. This 'IFRS fokussiert' discusses the proposed amendments.

IFRS fokussiert — Vorgeschlagene Änderungen an IFRS 9, IAS 39 und weiteren IFRS hinsichtlich der Auswirkungen der IBOR-Reform (Phase 2)

09 Apr 2020

On 9 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Interest Rate Benchmark Reform — Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' that contains proposed amendments that would address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. This 'IFRS fokussiert' discusses the proposed amendments.

IFRS fokussiert — IASB veröffentlicht Diskussionspapier zur Verbesserung der Angaben zu Unternehmenszusammenschlüssen und zur Wertminderung von Geschäfts- oder Firmenwerten

31 Mar 2020

This 'IFRS fokussiert' discusses the recent discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment' issued by the IASB on 19 March 2020.

IFRS fokussiert — Auswirkungen der Coronavirus-Pandemie auf die Ermittlung von erwarteten Kreditverlusten nach IFRS 9

31 Mar 2020

This German-language newsletter discusses the statement on IFRS 9 and COVID-19 published by the IASB on 27 March 2020.

IFRS fokussiert – IASB veröffentlicht Änderungen an IAS 1 – Klassifizierung von Schulden nach Fristigkeit

29 Jan 2020

This 'IFRS fokussiert' addresses the recent amendments 'Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)' issued by the IASB on 23 January 2020.

IFRS fokussiert — Bilanz für das Jahr 2019

08 Jan 2020

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 2019. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.