Draft D-GAS 31 Consolidated Equity published

The ASCG’s German GAAP Committee today has published for public comment a revised draft of the German Accounting Standard Consolidated Equity (D-GAS 31). Compared to D-GAS 29 issued in February 2014, D-GAS 31 focuses stronger on the topics specific to consolidated financial statements.

The draft is available only in German. The draft is open for comment until 22 May 2015 (Zimmerstr. 30, 10969 Berlin or info@drsc.de).