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 2021. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.
The German Institute of Auditors (IDW) has issued guidance on questions of doubt concerning the accounting treatment of reverse factoring transactions. This German-language newsletter summarises the contents of the draft guidance.
This German language newsletter outlines the amendment to IFRS 17 'Insurance Contracts' set out in 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)' published by the IASB on 9 December 2021.
This German language newsletter outlines proposed amendments to IAS 7 amd IFRS 7 set out in Exposure Draft ED/2021/10 'Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)' published by the IASB on 26 November 2021.
Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2021' - Model IFRS Financial Statements for 2021 in the German language.
This German language newsletter outlines proposed amendments to IAS 1 set out in Exposure Draft ED/2021/9 'Non-current Liabilities with Covenants (Proposed amendments to IAS 1)' published by the IASB on 19 November 2021.
This German-language publication offers an overview of 2021 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2021 year-ends.
On 3 November 2021, the IFRS Foundation announced the creation of its new International Sustainability Standards Board (ISSB). This German language newsletter describes the new Board, its remit, due process and proposed standards.
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.
This German language newsletter outlines the recent request for information published by the IASB in September 2021 to seek comments from stakeholders to identify whether the classification and measurement requirements in IFRS 9 Financial Instruments provide information that is useful to users of financial statements, whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard, and whether unexpected costs have arisen in connection with applying or enforcing the standard.
Japanese translation of the slides for 'Insurance webcast 85 — Proposed amendment to IFRS 17 and highlights from the Deloitte comment letter to the International Accounting Standards Board'.
Japanese translation of the slides for 'Insurance webcast 84 — Complexity made simple: accounting for reinsurance protection for onerous contract groups'.
This German language newsletter outlines the proposed amendment to IFRS 17 Insurance Contracts set out in Exposure Draft ED/2021/8 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Proposed amendment to IFRS 17)' published by the IASB on 28 July 2021.
This German language newsletter outlines the proposed new standard set out in Exposure Draft ED/2021/7 'Subsidiaries without Public Accountability: Disclosures' published by the IASB on 26 July 2021.
The IFRS Interpretations Committee has published two agenda decisions clarifying how arrangements in respect of a specific part of cloud technology, Software-as-a-Service, should be accounted for. This German language newsletter offers a detailed discussion on these agenda decisions.
This German language newsletter outlines the proposals for a revised IFRS Practice Statement 1 'Management Commentary' set out in ED/2021/6 'Management Commentary' published by the International Accounting Standards Board (Board) on 27 May 2021.
This 'IFRS fokussiert' addresses the recent amendments 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)' issued by the IASB on 7 May 2021.
