22. July 2019
ASCG comment letter on ED/2019/2 Annual Improvements to IFRSs
Today, the ASCG has submitted its comment letter on the proposals of the ED/2019/2 to the IASB. Read more
News
Timeframe
17. July 2019
IASB proposes ED/2019/5 with amendments to accounting for deferred tax
The IASB has today published for public comment Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction. The amendments clarify how companies account for deferred tax on leases and decommissioning obligations. Read more
12. July 2019
43rd German GAAP Technical Committee meeting – results
The results of the 43rd GAAP Technical Committee meeting are available for download. Read more
5. July 2019
76th IFRS Technical Committee meeting – meeting papers
The meeting papers of the IFRS Technical Committee meeting on 15th and 16th July 2019 are available for download. Read more
3. July 2019
New appointments to the technical committees of the ASCG
The Administrative Board of the ASCG unanimously decided at its meeting on 2 July 2019 to fill the vacant positions in the Technical Committees as of 1 December. With its vote, the Board followed the proposal of the Nomination Committee. Read more
3. July 2019
32nd General Assembly of the ASCG
On 2 July 2019, the members of the ASCG met for their 32nd General Assembly at the Berlin branch of PricewaterhouseCoopers. Read more
2. July 2019
75th IFRS Techncial Committee meeting – results
The results of the 75th IFRS Technical Committee meeting are available for download. Read more
28. June 2019
ASCG’s answer to the EFRAG questionnaire on alternative accounting treatments for equity instruments
Today, the ASCG has submitted to EFRAG its response to the current consultation, which addresses (potentially inappropriate) accounting requirements for equity and equity-type instruments that are held in a long-term business model. EFRAG effectively suggest that current measurement requirements under IFRS 9 might be inappropriate. Read more