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ESRS in your pocket — Los desarrollos normativos hasta el 31 de diciembre de 2023 Image

ESRS in your pocket — Los desarrollos normativos hasta el 31 de diciembre de 2023

15 Apr 2024

This publication provides a high-level summary of the ESRS, as well as a broad vision of the main sustainability regulatory developments, current and future, in Spain and Europe.

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iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht neuen Standard zu Darstellung und Angaben im Abschluss

11 Apr 2024

On 9 April 2024, the IASB published IFRS 18 'Presentation and Disclosures in Financial Statements'. The new standard aims at improving how entities communicate in their financial statements. This German-language newsletter outlines the proposed amendments.

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iGAAP fokussiert — Nachhaltigkeitsberichterstattung — SEC erlässt Vorschriften zur Offenlegung von klimabezogenen Informationen

19 Mar 2024

On 6 March 2024, the US Securities and Exchange Commission (SEC) voted to adopt a rule titled 'The Enhancement and Standardization of Climate-Related Disclosures for Investors'. This German-language newsletter explains the details of the rule.

iGAAP fokussiert — Finanzberichterstattung — Vorgeschlagene Änderungen an IFRS 3 'Unternehmenszusammenschlüsse' und IAS 36 'Wertminderung von Vermögenswerten' Image

iGAAP fokussiert — Finanzberichterstattung — Vorgeschlagene Änderungen an IFRS 3 'Unternehmenszusammenschlüsse' und IAS 36 'Wertminderung von Vermögenswerten'

18 Mar 2024

On 14 March 2024, the IASB published an exposure draft IASB/ED/2024/1 'Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)'. It contains proposed amendments that aim at enhanced information on acquisitions. This German-language newsletter outlines the proposed amendments.

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iGAAP fokussiert — Nachhaltigkeitsberichterstattung — EFRAG veröffentlicht Entwürfe für drei Umsetzungsleitlinien (Implementation Guidance) zu den ESRS

15 Jan 2024

This 'iGAAP fokussiert' outlines the three draft documents that propose implementation guidance for the European Sustainability Reporting Standards (ESRS) published in December 2023.

iGAAP fokussiert — Finanzberichterstattung — Bilanz für das Jahr 2023 Image

iGAAP fokussiert — Finanzberichterstattung — Bilanz für das Jahr 2023

05 Jan 2024

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 2023. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

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Cerrando el 2023

18 Dec 2023

This publication from Deloitte Spain (in Spanish) provides an overview of Spanish regulatory developments (issued by the Instituto de Contabilidad y Auditoria de Cuentas (ICAC)), and a review of the priorities topics identify by ESMA as key areas when they examine listed companies’ 2023 financial statements, as well as those changes in IFRSs and other financial and sustainability reporting issues that may be relevant for periods ending on or after 31 December 2023.

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iGAAP fokussiert — Finanzberichterstattung — Nationaler Prüfungsschwerpunkt als Ergänzung der gemeinsamen europäischen Prüfungsschwerpunkte für das Geschäftsjahr 2023 betreffende Jahresabschlüsse

08 Dec 2023

This German-language newsletter explains the national audit focus for financial statements for the 2023 financial year announced by the German Federal Financial Supervisory Authority (BaFin).

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IFRS Illustrative Financial Statements for 2023 (German)

06 Dec 2023

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2023' - Illustrative IFRS Financial Statements for 2023 in the German language.

iGAAP fokussiert — Finanzberichterstattung — IASB schlägt Änderungen zu Finanzinstrumenten mit Eigenkapitaleigenschaften vor Image

iGAAP fokussiert — Finanzberichterstattung — IASB schlägt Änderungen zu Finanzinstrumenten mit Eigenkapitaleigenschaften vor

01 Dec 2023

On 29 November 2023, the IASB published an exposure draft IASB/ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1). It contains proposed amendments that aim at clarifying the classification requirements in IAS 32 Financial Instruments: Presentation, including their underlying principles, to address known practice issues that arise in applying IAS 32. This German-language newsletter outlines the amendments.

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iGAAP fokussiert — Finanzberichterstattung — Gemeinsame europäische Prüfungsschwerpunkte der ESMA für das Geschäftsjahr 2023 betreffende Jahresabschlüsse

31 Oct 2023

This German-language newsletter explains the priority issues that the assessment of listed companies' 2023 financial statements of the European Securities and Markets Authority (ESMA) will focus on.

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iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungsvorschläge im Rahmen des jährlichen Verbesserungsprozesses

13 Sep 2023

On 12 September 2023, the IASB published an exposure draft 'Annual Improvements to IFRS Accounting Standards — Volume 11'. It contains proposed amendments to five standards as result of the IASB's annual improvements project. This German-language newsletter outlines the amendments.

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iGAAP fokussiert — Finanzberichterstattung — IFRS 17 für Nicht-Versicherungsunternehmen

23 Aug 2023

This edition of the German-language 'iGAAP fokussiert' provides guidance on aspects of IFRS 17 that non-insurers should consider when they assess whether contracts they issue are within the scope of IFRS 17.

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iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IAS 21 zur Bilanzierung bei fehlender Umtauschbarkeit einer Währung

16 Aug 2023

On 15 August 2023, the IASB published 'Lack of Exchangeability (Amendments to IAS 21)' to provide guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not. This German-language newsletter outlines the amendments.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — Europäische Kommission veröffentlicht delegierte Verordnung zum ersten Satz der European Sustainability Reporting Standards (ESRS) Image

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — Europäische Kommission veröffentlicht delegierte Verordnung zum ersten Satz der European Sustainability Reporting Standards (ESRS)

10 Aug 2023

This 'iGAAP fokussiert' outlines the final delegated regulation supplementing the European Accounting Directive as regards sustainability reporting standards adopted by the European Commission on 31 July 2023.

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iGAAP fokussiert — Finanzberichterstattung — IASB startet Überprüfung des IFRS 15 'Erlöse aus Verträgen mit Kunden'

17 Jul 2023

This German-language newsletter outlines the request for information 'Post-implementation Review of IFRS 15 'Revenue from Contracts with Customers'', published by the International Accounting Standards Board (IASB) in June 2023.

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iGAAP fokussiert — Nachhaltigkeitsberichterstattung — ISSB veröffentlicht endgültige Standards zu allgemeinen Vorschriften und klimabezogenen Angaben

28 Jun 2023

On 26 June 2023, the ISSB published its first two IFRS Sustainability Disclosure Standards, IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures'. This German-language newsletter explains the new requirements.

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Cerrando el primer semestre de 2023

20 Jun 2023

This publication from Deloitte Spain (in Spanish) provides an overview of Spanish regulatory developments (issued by the Instituto de Contabilidad y Auditoria de Cuentas (ICAC)), as well as those changes in IFRSs and other financial and sustainability reporting issues that should be considered for periods ending on 30 June 2023.

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iGAAP fokussiert — Nachhaltigkeitsberichterstattung — Europäische Kommission stößt Konsultation zum Entwurf einer delegierten Verordnung zu den European Sustainability Reporting Standards an

19 Jun 2023

This 'iGAAP fokussiert' outlines the consultation launched by the European Commission (EC) on 9 June 2023 on the draft delegated regulation that amends the Accounting Directive (Directive 2013/34/EU of the European Parliament and of the Council) for sustainability reporting standards.

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iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IAS 7 und IFRS 7 im Hinblick auf Angaben zu Supplier Finance Arrangements

25 May 2023

On 25 May 2023, the IASB published 'Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)' to add disclosure requirements, and ‘signposts’ within existing disclosure requirements, that ask entities to provide qualitative and quantitative information about supplier finance arrangements. This German-language newsletter outlines the amendments.

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