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

iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht die finalen Änderungen im Rahmen des 11. jährlichen Verbesserungsprozesses

18 Jul 2024

On 18 July 2024, the IASB published 'Annual Improvements to IFRS Accounting Standards — Volume 11' with amendments to five standards as result of the IASB's annual improvements project. This German-language newsletter outlines the amendments.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — ESMA veröffentlicht Stellungnahme zur erstmaligen Anwendung der ESRS und Leitlinien zum Enforcement von Nachhaltigkeitsinformationen

15 Jul 2024

On 5 July 2024, the European Securities and Markets Authority (ESMA) published a 'Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI)' and a 'Public Statement on the first application of the European Sustainability Reporting Standards (ESRS)'. This German-language newsletter introduces the new guidance.

iGAAP fokussiert — Finanzberichterstattung — EFRAG veröffentlicht einen Bericht zum „Connectivity Project“

08 Jul 2024

On 28 June 2024, EFRAG published a paper titled 'Connectivity considerations and boundaries of different Annual Report sections' that sets out the conceptual foundations, categories and benefits of connectivity. This German-language newsletter offers insights into the contents of the report.

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

21 Jun 2024

On 31 May 2024, EFRAG published three non-authoritative implementation guidance documents on European Sustainability Reporting Standards (ESRS): EFRAG IG 1 ‘Materiality Assessment’, EFRAG IG 2 ‘Value Chain’ and EFRAG IG 3 ‘ESRS Datapoints’. This German-language newsletter introduces the guidance.

iGAAP fokussiert — Finanzberichterstattung — Klassifizierung und Bewertung von Finanzinstrumenten – Änderungen an IFRS 9 und IFRS 7

31 May 2024

On 30 May 2024, the IASB published Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) to address matters identified during the post-implementation review of the classification and measurement requirements of IFRS 9 Financial Instruments. This German-language newsletter outlines the amendments.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — IFRS-Stiftung und EFRAG veröffentlichen gemeinsame Leitlinien zur Interoperabilität

16 May 2024

On 2 May 2024, the International Sustainability Standards Board (ISSB) and EFRAG (formerly the European Financial Reporting Advisory Group) have published guidance to illustrate the high level of alignment achieved between the ISSB standards and the European Sustainability Reporting Standards (ESRS). This German-language newsletter introduces the guidance.

iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht neuen Standard zu reduzierten Offenlegungsanforderungen für Tochterunternehmen

13 May 2024

On 9 May 2024, the IASB published IFRS 19 'Subsidiaries without Public Accountability: Disclosures'. The new standard specifies the disclosure requirements an eligible subsidiary is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards. This German-language newsletter describes the requirements of the new standard.

iGAAP fokussiert — Finanzberichterstattung — Verträge über erneuerbare Energie – Vorgeschlagene Änderungen an IFRS 9 und IFRS 7

09 May 2024

On 8 May 2024, the IASB published an exposure draft IASB/ED/2024/3 'Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)'. This German-language newsletter outlines the proposed amendments.

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.

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'

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.

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

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.

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).

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

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.

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.

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.

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.

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.

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