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27. October 2017

ASCG President reappointed as member and Vice-President of the EFRAG Board

The General Assembly of the European Financial Reporting Advisory Group (EFRAG) at its meeting on 23 October 2017 confirmed the President of the DRSC, Prof Dr Andreas Barckow, as a member of the EFRAG Board for another term and further reappointed him as Vice Chairman. The new term of office will begin on 1 November 2017 and run until 31 October 2020. Read more

27. October 2017

ASCG confirms president in office

The Administrative Board of the Accounting Standards Committee of Germany (ASCG), Berlin, unanimously re-elected the current President, Prof Dr Andreas Barckow, for a further three-year term of office. It followed the recommendation of the Nomination Committee, which was also unanimous. The second term of office will begin on 1 March 2018 and end on 28 February 2021. Read more

12. October 2017

IASB publish limited amendment to IAS 28

Today, the IASB published a limited amendment to IAS 28 (Long-term Interests in Associates and Joint Ventures - Amendments to IAS 28). This amendment aims at clarifying how the requirements on impairment shall be applied to long-term interests. In this respect, it was deemed unclear how IAS 28 and IFRS 9 interplay and whether and how long-term interest are in the scope of both standards. Read more

12. October 2017

IASB publish limited amendment to IFRS 9

Today, the IASB published a limited amendment to IFRS 9 (Prepayment Features with Negative Compensation) that aims at clarifying IFRS 9.4.1.11(b), which was deemed unclear. IFRS 9.4.1.11(b) relates to the classification and measurement of financial instruments with symmetric prepayment options. Read more

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