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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 – 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.

IFRS fokussiert – Änderung an IFRS 16 zur Bilanzierung vor Zugeständnissen aufgrund der Coronavirus-Pandemie

28 May 2020

This 'IFRS fokussiert' addresses the recent amendment 'Covid-19-Related Rent Concessions (Amendment to IFRS 16)' issued by the IASB on 28 May 2020.

IFRS fokussiert — ESMA veröffentlicht Erklärung zu Auswirkungen der Coronavirus-Pandemie auf Halbjahresfinanzberichte

28 May 2020

On 20 May 2020, the European Securities and Markets Authority (ESMA) has issued a public statement calling for transparency on COVID-19 effects in half-yearly financial reports. This 'IFRS fokussiert' explains the statement.

IFRS fokussiert — IASB veröffentlicht Paket mit begrenzten Änderungen an den IFRS

20 May 2020

This 'IFRS fokussiert' addresses the recent package of narrow-scope amendments to IFRS Standards that was published by the IASB on 14 May 2020.

IFRS fokussiert — Vorgeschlagene Verschiebung der verpflichtenden Erstanwendung der Änderungen zur Klassifizierung von Schulden

04 May 2020

On 4 May 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date (Proposed amendment to IAS 1)' proposing to defer the effective date of the January 2020 amendments to IAS 1 by one year. This 'IFRS fokussiert' discusses the proposed amendment.

IFRS fokussiert — Vorgeschlagene Änderung an IFRS 16 zur Bilanzierung von Zugeständnissen aufgrund der Coronavirus-Pandemie

27 Apr 2020

On 24 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)' that contains a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. This 'IFRS fokussiert' discusses the proposed amendments.

IFRS fokussiert — Vorgeschlagene Änderungen an IFRS 9, IAS 39 und weiteren IFRS hinsichtlich der Auswirkungen der IBOR-Reform (Phase 2)

09 Apr 2020

On 9 April 2020, the International Accounting Standards Board (IASB) published an exposure draft 'Interest Rate Benchmark Reform — Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)' that contains proposed amendments that would 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 proposed amendments.

IFRS fokussiert — IASB veröffentlicht Diskussionspapier zur Verbesserung der Angaben zu Unternehmenszusammenschlüssen und zur Wertminderung von Geschäfts- oder Firmenwerten

31 Mar 2020

This 'IFRS fokussiert' discusses the recent discussion paper DP/2020/1 'Business Combinations — Disclosures, Goodwill and Impairment' issued by the IASB on 19 March 2020.

IFRS fokussiert — Auswirkungen der Coronavirus-Pandemie auf die Ermittlung von erwarteten Kreditverlusten nach IFRS 9

31 Mar 2020

This German-language newsletter discusses the statement on IFRS 9 and COVID-19 published by the IASB on 27 March 2020.

IFRS fokussiert – IASB veröffentlicht Änderungen an IAS 1 – Klassifizierung von Schulden nach Fristigkeit

29 Jan 2020

This 'IFRS fokussiert' addresses the recent amendments 'Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)' issued by the IASB on 23 January 2020.

IFRS fokussiert — Bilanz für das Jahr 2019

08 Jan 2020

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 2019. 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 Entwurf eines Nachfolgestandards zu IAS 1

23 Dec 2019

This German-language newsletter explains the recent exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'.

IFRS model financial statements 2019 — Appendix: IFRS 16 — Transition using the cumulative catch-up approach (German)

20 Dec 2019

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2019 - Appendix'. The model financial statements of International GAAP Holding AG illustrate the initial application of IFRS 16 using a full retrospective approach. This Appendix illustrates the changes required on initial application using the cumulative catch-up approach.

IFRS Model Financial Statements for 2019 (German)

29 Nov 2019

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2019' - Model IFRS Financial Statements for 2019 in the German language.

Update zum Bilanzstichtag 2019

21 Nov 2019

This German-language publication offers an overview of 2019 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2019 year-ends.

IFRS fokussiert — Gemeinsame europäische Prüfungsschwerpunkte der ESMA für das Geschäftsjahr 2019 betreffende Jahresabschlüsse

06 Nov 2019

This German-language newsletter explains the priority issues that the assessment of listed companies' 2019 financial statements of the European Securities and Markets Authority (ESMA) will focus on.

IFRS fokussiert – Änderungen an IFRS 9, IAS 39 und IFRS 7 hinsichtlich der Auswirkungen der IBOR-Reform (Phase 1)

27 Sep 2019

This German-language newsletter explains the recent amendments to IFRS 9 'Financial Instruments', IAS 39 'Financial Instruments: Recognition and Measurement' and IFRS 7 'Financial Instruments: Disclosures' that were published by the IASB on 26 September 2019 as a first reaction to the potential effects the IBOR reform could have on financial reporting.

IFRS fokussiert – IASB schlägt Änderungen zur Verbesserung der Angaben zu Bilanzierungs- und Bewertungsmethoden vor

07 Aug 2019

This German-language newsletter explains the recently proposed amendments to IAS 1 'Presentation of Financial Statements' and to the IFRS Practice Statement 2 'Making Materiality Judgements' that are intended to help preparers in deciding which accounting policies to disclose in their financial statements and were published by the IASB on 1 August 2019.

IFRS fokussiert – Ansatz von aktiven latenten Steuern auf Verlustvorträge: Verlautbarung der ESMA zu IAS 12

26 Jul 2019

This German-language newsletter explains the recently issued statement by the European Securities and Markets Authority (ESMA) that is intended to help promote consistent application of IAS 12 'Income Taxes'.

Correction list for hyphenation

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