This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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 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.

IFRS fokussiert - IASB veröffentlicht Interpretation zu Fremdwährungstransaktionen und Vorauszahlungen

19 Dec 2016

This German language newsletter explains IFRIC 22 'Foreign Currency Transactions and Advance Consideration' issued by the IASB on 8 December 2016.

IFRS fokussiert - IASB veröffentlicht Änderungen an IAS 40 zu Übertragungen

13 Dec 2016

This German language newsletter explains 'Transfers of Investment Property (Amendments to IAS 40)' published by the IASB on 8 December 2016.

IFRS fokussiert - IASB veröffentlicht Änderungen im Rahmen des jährlichen Verbesserungsprozesses

08 Dec 2016

This German language newsletter explains 'Annual Improvements to IFRS Standards 2014–2016 Cycle' published by the IASB on 8 December 2016.

IFRS fokussiert - Prüfungsschwerpunkte der DPR 2017

23 Nov 2016

This German-language newsletter explains the enforcement priorities of the German Financial Reporting Enforcement Panel (FREP) for 2016 financial statements, which comprise the common enforcement priorities of the European Securities and Markets Authority (ESMA) and supplementing FREP priorities.

Update zum Bilanzstichtag 2016

23 Nov 2016

This German-language publication offers an overview of 2016 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2016 year-ends.

IFRS fokussiert - Wertminderungen und Hedge Accounting: Ergänzungen zum Verlautbarungsentwurf des IDW zu IFRS 9

26 Sep 2016

The German Institute of Auditors (IDW) issued draft guidance on hedge accounting and impairment under IFRS 9. This German-language newsletter summarises the contents of the draft guidance.

IFRS fokussiert – IASB veröffentlicht Änderungen an IFRS 4 in Bezug auf die erstmalige Anwendung von IFRS 9

12 Sep 2016

This German-language newsletter explains 'Applying IFRS 9 'Financial Instruments' with IFRS 4 'Insurance Contracts' (Amendments to IFRS 4)' published by the IASB on 12 September 2016.

IFRS fokussiert – Änderungsvorschläge an IFRS 3 und IFRS 11

05 Jul 2016

This German-language newsletter explains 'Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11)' published by the IASB on 28 June 2016.

IFRS fokussiert - IASB konkretisiert Bilanzierung von anteilsbasierten Vergütungen mit Barausgleich in IFRS 2

24 Jun 2016

This German-language newsletter explains 'Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)' published by the IASB on 20 June 2016.

IFRS fokussiert – Erwartungen des GPPC an die Umsetzung des neuen Wertminderungsmodells unter IFRS 9

24 Jun 2016

The Global Public Policy Committee (GPPC) have issued a report titled 'The implementation of IFRS 9 impairment requirements by banks'. This German-language newsletter published by Deloitte’s German IFRS Centre of Excellence summarises the contents of the report.

IFRS fokussiert - Erster Verlautbarungsentwurf des IDW zu IFRS 9

14 Jun 2016

The German Institute of Auditors (IDW) issued draft guidance on derecognition and classification and measurement under IFRS 9. Further chapters on hedge accounting and impairment will follow. This German-language newsletter summarises the contents of the draft guidance.

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.