Today, the IFRS Foundation Trustees have published proposed updates to the Due Process Handbook (Handbook) to reflect the creation of the ISSB in 2021. The Handbook describes the process the... Read more
Today, the IASB published amendments to IFRS 9 and IFRS 7. These amendments and clarifications relate to the accounting for power purchase agreements. Read more
On 17 December 2024, EFRAG submitted the VSME (Voluntary ESRS for Small and Medium-sized Enterprises) to the European Commission. EFRAG will publish a series of support material and organise public... Read more
On 13 December 2024, the European Securities and Markets Authority (ESMA) launched a consultation on amending the Regulatory Technical Standards (RTS) of the ESEF Regulation (Delegated Regulation (EU) 2019/815) and... Read more
On 16 December 2024, the 20th ASCG’s preparer forum on electronic financial reporting according to ESEF was held as a video and telephone conference. Read more
The German Accounting Standards Committee e.V. (ASCG), together with the IASB, the EFRAG and the national standard-setters from Austria (AFRAC) and Switzerland (FER) invites to a joint outreach event. The... Read more
All legal persons and all associations of persons that are subject to the statutory duty to prepare financial statements or that are involved in accounting and financial reporting may become a member of the Association. Because the membership structure is designed to represent the different interests of the parties involved in accounting and financial reporting in the general economic interest, each member is allocated to one of the following segments:
Industrial companies in the sense referred to above include companies active in the retail and wholesale sectors, the provision of services etc.
