23. February 2016
GAS 22 published
The Federal Ministry of Justice published German Accounting Standard No. 22 Group Equity in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on... Read more
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23. February 2016
GAS 23 published
The Federal Ministry of Justice published German Accounting Standard No. 23 Accounting for Subsidiaries in Consolidated Financial Statements in the authoritative German version pursuant to § 342 (2) HGB in... Read more
23. February 2016
GAS 24 published
The Federal Ministry of Justice published German Accounting Standard No. 24 Intangible Assets in Consolidated Financial Statements in the authoritative German version pursuant to § 342 (2) HGB in the... Read more
18. February 2016
Former President of ASCG elected next IFASS Chair
The International Forum of Accounting Standard Setters (IFASS) has elected Ms Liesel Knorr, former president of the Accounting Standards Committee of Germany (ASCG), as Chair-designate. Standard setters representing 37 jurisdictions... Read more
17. February 2016
ASCG submits comment letter on the ED/2015/8
Today, the ASCG has submitted its comment letter regarding the Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements to the IASB as well as to EFRAG... Read more
12. February 2016
Technical Committee meetings in February 2016 – results
The results of the Technical Committee meetings in February are available for download: – 27th meeting of the German GAAP Technical Committee meeting on 4th February – 46th meeting of... Read more
9. February 2016
ASCG submits comment letter on the ED/2015/11 Applying IFRS 9 with IFRS 4
Yesterday, the ASCG submitted its comment letter on the ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts to the IASB. The ASCG agrees that there should be... Read more
9. February 2016
24th public meeting of the ASCG
It is planned to adopt the German Amendment Accounting Standard No. 6 (GAAS 6) in the 24th public meeting of the ASCG. The public meeting will be held on 29... Read more