18. August 2023
On 16 August 2023, the German Federal Government submitted the draft bill (government draft) of the Act Implementing the Directive (EU) 2022/2523 on Ensuring a Global Minimum Level of Taxation and further accompanying measures (Mindeststeuergesetz – MinStG). Read more
17. August 2023
The results of the 19th meeting of the Financial Reporting Technical Committee are available for download. Read more
15. August 2023
The IASB today issued Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Read more
8. August 2023
The results of the 19th meeting of the Sustainability Reporting Technical Committee are available for download. Read more
1. August 2023
The ASCG today submitted its draft comment letter on the ISSB Agenda Consultation to ERFAG. Read more
31. July 2023
On 31 July 2023, the European Commission (COM) published the Delegated Act on Set 1 of the European Financial Reporting Standards (ESRS). Read more
28. July 2023
The Federal Ministry of Justice published the German Accounting Amendment Standard No. 13 (GAAS 13) in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on 27 July 2023. Read more
25. July 2023
In the reference table published by the IFRS Foundation on 24 July 2023, the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) are compared with the provisions of IFRS S2 Climate-related financial disclosures. Read more