1. August 2023
ASCG publishes Draft Comment Letter on the ISSB Agenda Consultation
The ASCG today submitted its draft comment letter on the ISSB Agenda Consultation to ERFAG. Read more
News
Timeframe
31. July 2023
ESRS: COM publishes Delegated Act – Changes from the draft
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
GAAS 13 published
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
IFRS Foundation publishes comparison of IFRS S2 with the TCFD Recommendations
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
23. July 2023
Technical committee meetings on June 2023 – results
The results of the 33rd Joint Technical Committee, 18th meeting of the Financial Reporting Technical Committee and the 18th meeeting of the Sustainability Reporting Technical Committee are available for download. Read more
20. July 2023
ASCG comment letter to the IASB on ED/2023/2 (Amendments to IFRS 9 and IFRS 7)
The ASCG have submitted its comment letter to the IASB as regards the Exposure Draft ED/2023/2 (Proposed amendments to IFRS 9 and IFRS 7). Read more
19. July 2023
ASCG Comment Letter on the Draft Bill for the Minimum Taxation Directive Implementation Act
Today, the ASCG submitted its comment letter on the draft bill for the implementation of the directive to ensure a global minimum taxation for multinational groups and large domestic groups in the European Union and the implementation of further accompanying measures to the BMF. Read more
19. July 2023
19th meeting of the Sustainability Reporting Technical Committee – agenda and meeting paper
The agenda and the meeting paper of the 19th meeting of the Sustainability Reporting Technical Committee on 21 July 2023 are available for download. Read more