13. November 2024
The IASB have published the Exposure Draft (ED/2024/8) “Provisions – targeted improvements (proposed amendments to IAS 37)”. Further, the IASB have published Guidance on implementing and Basis for Conclusions as accompanying documents. Read more
12. November 2024
The ASCG, in cooperation with the Bundesverband deutscher Banken (BdB) and the Bundesverband der deutschen Industrie (BDI), invites all interested parties to attend a Presentation and Public Panel Discussion (in German) on Monday, December 9, 2024 from 5:00 p.m. to 7:00 p.m. Read more
7. November 2024
On 6 November 2024, the ASCG submitted its comment letter on the IASB ED/2024/4 Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21) (view previous news item) to the IASB. At the same time, the ASCG submitted its comment letter on EFRAG's Draft Comment Letter on this ED to EFRAG. Read more
1. November 2024
The first Hamburg Sustainability Reporting Forum will take place on November 14 and 15, 2024. Together with the Sustainable Finance Research Group at the University of Hamburg, the German standard setter, DRSC, is organizing a conference on the implementation and further development of the ESRS. Read more
1. November 2024
The IPSASB (International Public Sector Accounting Standards Board) emphasises the leading role of the public sector to mitigate climate change and the related demand for high-quality sustainability reporting. Therefore, it has issued an Exposure Draft on climate-related disclosures for the public sector for consultation (IPSASB SRS ED 1). Read more
31. October 2024
The German Accounting Standards Committee (DRSC) and the Austrian Financial Reporting Advisory Committee (AFRAC) are currently systematically collecting translated technical terms (English-German) in Set 1 of the European Sustainability Reporting Standards (ESRS) as part of their joint group work. This systematic collection of terms aims to provide a foundation for the future translation of the VSME ESRS (Voluntary ESRS for Small and Medium-sized Enterprises). Read more
28. October 2024
On 25 October 2024, the common enforcement priorities of the European Securities and Markets Authority (ESMA) and national supervisory authorities of the European Economic Area for 2024 corporate reporting were published. Read more
16. October 2024
On October 14, 2024, DIHK and DRSC jointly held a virtual event for companies and IHKs on the experiences with the implementation of the European Sustainability Reporting Standards (ESRS). Read more