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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 — Bilanz für das Jahr 2017

15 Jan 2018

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 2017. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

IFRS fokussiert - IASB veröffentlicht Änderungen im Rahmen des jährlichen Verbesserungsprozesses

12 Dec 2017

This German language newsletter explains 'Annual Improvements to IFRS Standards 2015–2017 Cycle' published by the IASB on 12 December 2017.

IFRS fokussiert - Prüfungsschwerpunkte der DPR 2018

07 Dec 2017

This German-language newsletter explains the enforcement priorities of the German Financial Reporting Enforcement Panel (FREP) for 2017 financial statements, which comprise the common enforcement priorities of the European Securities and Markets Authority (ESMA) and supplementing FREP priorities.

Update zum Bilanzstichtag 2017

23 Nov 2017

This German-language publication offers an overview of 2017 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2017 year-ends.

IFRS fokussiert — Gemeinsame europäische Prüfungsschwerpunkte der ESMA 2018

14 Nov 2017

This German-language newsletter explains the priority issues that the assessment of listed companies' 2017 financial statements of the European Securities and Markets Authority (ESMA) will focus on.

IFRS fokussiert — IASB veröffentlicht Änderungen und Klarstellungen an IFRS 9 zu symmetrischen Kündigungsrechten sowie Modifikation finanzieller Verbindlichkeiten

13 Oct 2017

This German-language newsletter offers a summary of the recently issued amendments 'Prepayment Features with Negative Compensation (Amendments to IFRS 9)'.

IFRS fokussiert - IASB veröffentlicht Änderungen an IAS 28

12 Oct 2017

This German-language newsletter offers a summary of the recently issued amendments 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.

IFRS fokussiert — IASB veröffentlicht Praxisleitfaden zur Anwendung des Wesentlichkeitskonzepts in der Bilanzierung

15 Sep 2017

This German-language newsletter offers a summary of the recently published IFRS Practice Statement 'Making Materiality Judgements'.

IFRS fokussiert — IASB schlägt Verfeinerung der Definition von Wesentlichkeit in den IFRS vor

15 Sep 2017

This German-language newsletter outlines the proposals set out in the recent exposure draft ED/2017/6 'Definition of Material (Proposed amendments to IAS 1 and IAS 8)' that was published by the IASB in September 2017 for public comment.

IFRS fokussiert — IASB schlägt Änderungen an IAS 8 zur Abgrenzung von Rechnungslegungsmethoden und rechnungslegungsbezogenen Schätzungen vor

12 Sep 2017

This German-language newsletter outlines the proposals set out in the recent exposure draft ED/2017/5 'Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)' that was published by the IASB in September 2017 for public comment.

IFRS Model Financial Statements for 2017 (German)

31 Jul 2017

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss zum 31. Dezember 2017' - Model IFRS Financial Statements for 2017 in the German language.

IFRS fokussiert — IASB schlägt Änderungen an IAS 16 vor

29 Jun 2017

This German-language newsletter outlines the proposals set out in the recent exposure draft ED/2017/4 'Property, Plant and Equipment — Proceeds before Intended Use (Proposed amendments to IAS 16)' that was published by the IASB inJune 2017 for public comment.

IFRS fokussiert — IASB erfragt Umsetzungserfahrungen für spezifische Themenbereiche von IFRS 13

06 Jun 2017

This German-language newsletter explains the IASB's Request for Information (RFI) seeking comments from stakeholders to identify whether IFRS 13 'Fair Value Measurement' provides information that is useful to users of financial statements; whether there are areas of IFRS 13 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.

IFRS fokussiert — IFRS 17: Neue Vorschriften zur Bilanzierung von Versicherungsverträgen

02 Jun 2017

This German-language newsletter offers a summary of the recently published IFRS 17 'Insurance Contracts'.

IFRS fokussiert — Diskussionspapier des IASB zu Angabeprinzipien

29 May 2017

This German-language newsletter outlines the proposals set out in the recent discussion paper DP/2017/1 'Disclosure Initiative — Principles of Disclosure', which was published by the IASB in March 2017 for public comment.

IFRS fokussiert — IASB schlägt Änderung an IFRS 9 bezüglich symmetrischer Kündigungsrechte vor

21 Apr 2017

This German-language newsletter outlines the proposals set out in the recent exposure draft ED/2017/3 'Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)' which was published by the IASB in April 2017 for public comment.

IFRS fokussiert — IASB schlägt Änderungen an IFRS 8 und IAS 34 vor

31 Mar 2017

This German-language newsletter outlines the proposals set out in the recent exposure draft ED/2017/2 'Improvements to IFRS 8 'Operating Segments' (Proposed amendments to IFRS 8 and IAS 34)' which was published by the IASB in March 2017 for public comment.

IFRS Model Financial Statements for 2016 (German)

15 Feb 2017

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss zum 31. Dezember 2016' - Model IFRS Financial Statements for 2016 in the German language.

IFRS fokussiert — IASB schlägt Änderungen im Rahmen des jährlichen Verbesserungsprozesses vor

19 Jan 2017

This German-language newsletter outlines the proposals set out in the recent exposure draft ED/2017/01 'Annual Improvements to IFRSs 2015-2017 Cycle' which was published by the IASB in January 2017 for public comment.

IFRS fokussiert — Bilanz für das Jahr 2016

17 Jan 2017

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 2016. 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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