29. October 2015
The International Accounting Standards Board (IASB) published draft guidance to help company management determine whether information is material (IFRS Practice Statement ED/2015/8 Application of Materiality to Financial Statements). The guidance... Read more
27. October 2015
The meeting papers of the meeting on 2 and 3 November 2015 are available for download. The papers which are still absent will follow during the next days. Read more
26. October 2015
The Accounting Standards Committee of Germany (IFRS Committee) has finalised its comment letter on the IASB Exposure Draft ED/2015/6 Clarifications to IFRS 15. (Comment Letter to IASB/ to EFRAG) Read more
21. October 2015
The IFRS Interpretations Committee (IFRS IC) has today published for public comment the Draft InterpretationDI/2015/2 Foreign Currency Transaction and Advance Consideration. IAS 21 sets out requirements about which exchange rate... Read more
21. October 2015
The IFRS Interpretations Committee publishes the draft interpretation DI/2015/1 Uncertainty over Income Tax Treatments on IAS 12. The draft interpretation targets providing guidance on accounting for current and deferred tax... Read more
16. October 2015
The agenda of the 43rd meeting on 2 and 3 NOvember 2015 is available for download. The agenda and further information, inter alia links for the registration, can be found... Read more
15. October 2015
It is planned to adopt the GAS 24 Intangible Assets in Consolidated Financial Statements in the 23rd public meeting of the ASCG. The public meeting will be held on 30... Read more
13. October 2015
The ASCG today published its comment letter on IASB ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS... Read more