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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 beschließt Verlängerung der praktischen Erleichterung zur Bilanzierung von Zugeständnissen aufgrund der Coronavirus-Pandemie um ein Jahr

31 Mar 2021

This 'IFRS fokussiert' addresses the recent amendment 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)' issued by the IASB on 31 March 2021.

IFRS fokussiert – IASB schlägt Leitlinien für die künftige Entwicklung und Formulierung von Angabepflichten in den IFRS-Standards vor

31 Mar 2021

This German language newsletter outlines the proposed amendments set out in ED/2021/3 'Disclosure Requirements in IFRS Standards – A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)', published by the IASB in March 2021.

IFRS fokussiert – EFRAG-Projektarbeitsgruppe veröffentlicht Empfehlungen für die Entwicklung von EU-Nachhaltigkeitsstandards

24 Mar 2021

This German language newsletter summarises the final report on possible EU non-financial reporting standards published by the European Commission on 8 March 2021.

IFRS fokussiert – IASB veröffentlicht Änderungen bzgl. Angaben der Rechnungslegungsmethoden und Neudefinition von rechnungslegungsbezogenen Schätzungen

17 Feb 2021

This German language newsletter outlines amendments to IAS 1 and IFRS Practice Statement 2 titled 'Disclosure of Accounting Policies' and the amendments to IAS 8 titled 'Definition of Accounting Estimates', all published by the IASB in February 2021.

IFRS fokussiert – DRSC veröffentlicht Studie über die Umsetzung der Vorgaben aus dem CSR-RUG und gibt Handlungsempfehlungen an das BMJV ab

12 Feb 2021

This German language newsletter summarises the ESG study commissioned by the German Federal Ministry of Justice and Consumer Protection and published by the Accounting Standards Committee of Germany on 11 February 2021.

IFRS fokussiert – IASB schlägt Verlängerung der praktischen Erleichterung zur Bilanzierung von Zugeständnissen aufgrund der Coronavirus-Pandemie um ein Jahr vor

11 Feb 2021

This German language newsletter outlines proposed amendments to IFRS 16 set out in Exposure Draft ED/2021/2 'Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16)' published by the IASB on 11 February 2021.

IFRS fokussiert – IASB veröffentlicht Standardentwurf zu regulatorischen Vermögenswerten und Schulden

02 Feb 2021

This German language newsletter outlines the proposed new IFRS Standard 'Regulatory Assets and Regulatory Liabilities' set out in Exposure Draft ED/2021/1 of the same title, published by the IASB in January 2021.

IFRS fokussiert – IFRS-Stiftung äußert sich zur Beurteilung der Annahme der Unternehmensfortführung

21 Jan 2021

This 'IFRS fokussiert' discusses the recent educational material on going concern requirements published by the IFRS Foundation on 13 January 2021.

IFRS fokussiert — Bilanz für das Jahr 2020

08 Jan 2021

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 2020. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

IFRS fokussiert — EFRAG Präsident konsultiert zu seiner Einschätzung für nichtfinanzielle Standardsetzung

07 Dec 2020

This German-language newsletter discusses the consultation document EFRAG Board President published on his preliminary proposals regarding changes to the governance structure and financing of EFRAG if the latter were entrusted with the development of EU non-financial reporting standards.

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.

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.