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 — Klassifizierung und Bewertung von Finanzinstrumenten – vorgeschlagene Änderungen an IFRS 9 und IFRS 7

23 Mar 2023

On 21 March 2023, the IASB published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed 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 — Finanzberichterstattung — ED/2023/1: Änderungen an IAS 12 'Ertragsteuern'

10 Jan 2023

On 9 January 2023, the IASB published an exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes. This German-language newsletter outlines the amendments.

iGAAP fokussiert — Finanzberichterstattung — Bilanz für das Jahr 2022

05 Jan 2023

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 2022. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — EFRAG übergibt Entwürfe der European Sustainability Reporting Standards (ESRS) an die Europäische Kommission

08 Dec 2022

On 22 November 2022, the European Financial Reporting Advisory Group (EFRAG) submitted its draft European Sustainability Reporting Standards (ESRS) to the European Commission. This German-language newsletter outlines the proposals.

IFRS Model Financial Statements for 2022 (German)

11 Nov 2022

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2022' - Model IFRS Financial Statements for 2022 in the German language.

iGAAP fokussiert — Finanzberichterstattung — Gemeinsame europäische Prüfungsschwerpunkte der ESMA für das Geschäftsjahr 2022 betreffende Jahresabschlüsse

04 Nov 2022

This German-language newsletter explains the priority issues that the assessment of listed companies' 2022 financial statements of the European Securities and Markets Authority (ESMA) will focus on.

iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IAS 1 'Langfristige Schulden mit Nebenbedingungen'

01 Nov 2022

On 31 October 2022, the IASB issued 'Non-current Liabilities with Covenants (Amendments to IAS 1)' to clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are effective for annual periods beginning on or after 1 January 2024. This German-language newsletter outlines the amendments.

iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IFRS 16 'Leasingverhältnisse' zur Folgebewertung im Rahmen von Sale-and-Leaseback-Transaktionen

23 Sep 2022

On 22 September 2022, the IASB issued 'Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)' with amendments that clarify how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale. The amendments are effective for annual periods beginning on or after 1 January 2024. This German-language newsletter outlines the amendments.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — Politische Einigung zur Corporate Sustainability Reporting Directive (CSRD)

01 Aug 2022

On 21 June 2022, the European Council and European Parliament reached a provisional political agreement on the corporate sustainability reporting directive (CSRD) proposed by the European Commission (EC) in April 2021.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — EFRAG veröffentlicht Exposure Drafts zu European Sustainability Reporting Standards (ESRS)

20 May 2022

On 29 April 2022, the European Financial Reporting Advisory Group (EFRAG) published its draft European Sustainability Reporting Standards (ESRS). This German-language newsletter outlines the proposals.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — ISSB veröffentlicht Exposure Drafts zu allgemeinen Vorschriften und klimabezogenen Angaben

04 Apr 2022

This German-language newsletter outlines the proposals for IFRS Sustainability Disclosure Standards IFRS S1 'General Requirements for Disclosure of Sustainability-related Financial Information' and IFRS S2 'Climate-related Disclosures' published for public consultation on 31 March 2022 by the International Sustainability Standards Board.

iGAAP fokussiert — Nachhaltigkeitsberichterstattung — SEC schlägt Vorschriften zur Offenlegung von klimabezogenen Informationen vor

25 Mar 2022

This German-language newsletter discusses the SEC’s proposed rule 'The Enhancement and Standardization of Climate-Related Disclosures for Investors'.

IFRS fokussiert — Bilanz für das Jahr 2021

05 Jan 2022

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 2021. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

IFRS fokussiert — IDW veröffentlicht IFRS-Modulverlautbarung IAS 1-M1 zu Zweifelsfragen bei der bilanziellen Abbildung von Reverse-Factoring-Transaktionen

10 Dec 2021

The German Institute of Auditors (IDW) has issued guidance on questions of doubt concerning the accounting treatment of reverse factoring transactions. This German-language newsletter summarises the contents of the draft guidance.

IFRS fokussiert – IASB veröffentlicht Änderung an IFRS 17 'Versicherungsverträge' zur erstmaligen Anwendung von IFRS 17 und IFRS 9 – Vergleichszahlen

10 Dec 2021

This German language newsletter outlines the amendment to IFRS 17 'Insurance Contracts' set out in 'Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)' published by the IASB on 9 December 2021.

IFRS fokussiert – IASB veröffentlicht Entwurf zu Änderungen an IAS 7 und IFRS 7 im Hinblick auf Angaben zu Supplier Finance Arrangements

26 Nov 2021

This German language newsletter outlines proposed amendments to IAS 7 amd IFRS 7 set out in Exposure Draft ED/2021/10 'Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)' published by the IASB on 26 November 2021.

IFRS Model Financial Statements for 2021 (German)

23 Nov 2021

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2021' - Model IFRS Financial Statements for 2021 in the German language.

IFRS fokussiert – Klarstellung der Änderungen zur Klassifizierung von Schulden

23 Nov 2021

This German language newsletter outlines proposed amendments to IAS 1 set out in Exposure Draft ED/2021/9 'Non-current Liabilities with Covenants (Proposed amendments to IAS 1)' published by the IASB on 19 November 2021.

Update zum Bilanzstichtag 2021

19 Nov 2021

This German-language publication offers an overview of 2021 developments in national accounting and reporting, IFRSs, tax accounting, and corporate governance and enforcement that should be considered in preparing 2021 year-ends.

IFRS fokussiert – IFRS-Stiftung gründet International Sustainability Standards Board (ISSB)

08 Nov 2021

On 3 November 2021, the IFRS Foundation announced the creation of its new International Sustainability Standards Board (ISSB). This German language newsletter describes the new Board, its remit, due process and proposed standards.

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