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 veröffentlicht Diskussionspapier zur Verbesserung der Angaben zu Unternehmenszusammenschlüssen und zur Wertminderung von Geschäfts- oder Firmenwerten Image

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 Image

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.

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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.

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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.

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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) Image

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.

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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.

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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 Image

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.

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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.

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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.

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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'.

IFRS fokussiert – Vorgeschlagene Änderungen an IAS 12: Ansatz von aktiven und passiven latenten Steuern aus einer einzelnen Transaktion Image

IFRS fokussiert – Vorgeschlagene Änderungen an IAS 12: Ansatz von aktiven und passiven latenten Steuern aus einer einzelnen Transaktion

24 Jul 2019

This German-language newsletter explains the recently proposed amendments to IAS 12 'Income Taxes' that were published by the IASB on 17 July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.

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IFRS fokussiert — IASB veröffentlicht Änderungsvorschläge an IFRS 17 'Versicherungsverträge'

02 Jul 2019

This German-language newsletter explains the recently proposed amendments to IFRS 17 'Insurance Contracts' that were published by the IASB on 26 June 2019 to address concerns and implementation challenges that were identified after IFRS 17 was published in 2017.

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IFRS fokussiert — IASB-Entwurf zu Änderungen an IFRS 3 – Verweis auf das Rahmenkonzept 2018

13 Jun 2019

This German-language newsletter explains the recently proposed amendments to IFRS 3 'Business Combinations' that were published by the IASB on 30 May 2019 to update a reference to the Conceptual Framework.

IFRS fokussiert — IASB veröffentlicht Änderungsvorschläge im Rahmen des jährlichen Verbesserungsprozesses Image

IFRS fokussiert — IASB veröffentlicht Änderungsvorschläge im Rahmen des jährlichen Verbesserungsprozesses

29 May 2019

This German-language newsletter explains the recently proposed amendments to IFRS 1 'First-time Adoption of International Financial Reporting Standards', IFRS 9 'Financial Instruments', the illustrative examples accompanying IFRS 16 'Leases', and IAS 41 'Agriculture' that were published by the IASB on 21 May 2019 as result of its annual improvements project 2018-2020.

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IFRS fokussiert — Update zur Angabeinitiative

14 May 2019

This German-language newsletter summarises the results of the research project on principles of disclosures that the Board concluded by publishing a project summary on 21 March 2019.

IFRS fokussiert — Vorgeschlagene Änderungen an IFRS 9 und IAS 39 hinsichtlich der Auswirkungen der IBOR-Reform Image

IFRS fokussiert — Vorgeschlagene Änderungen an IFRS 9 und IAS 39 hinsichtlich der Auswirkungen der IBOR-Reform

09 May 2019

This German-language newsletter explains the recent proposed amendments to IAS 39 and IFRS 9 that constitute a first reaction to the potential effects the IBOR reform could have on financial reporting and that were published by the IASB on 3 May 2019.

IFRS Model Financial Statements for 2018 (German) Image

IFRS Model Financial Statements for 2018 (German)

01 Mar 2019

Deloitte Germany has released 'International GAAP Holding AG Musterkonzernabschluss zum 31. Dezember 2018' - Model IFRS Financial Statements for 2018 in the German language.

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IFRS fokussiert — Bilanz für das Jahr 2018

15 Jan 2019

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 2018. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.

Correction list for hyphenation

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