Business combinations Phase II
Amendments to IAS 27 Consolidated and Separate Financial Statements

• Exposure draft published on www.drsc.de
• Comment letter on www.drsc.de

Short Term Convergence:
IAS 37 Provisions and IAS 19 Employee Benefits

• Exposure draft published on www.drsc.de
• Comment letter on www.drsc.de  

Short Term Convergence
IAS 12 Income Taxes

• monitoring IASB’s project
• commenting on tentative conclusions
• exposure draft expected first or second quarter 2006
• supported by consultative group

Short Term Convergence
IAS 14 Segment Reporting

• monitoring IASB’s project
• commenting on tentative conclusions
• exposure draft expected fourth quarter 2005
• supported by consultative group

Short Term Convergence:
IAS 20, Government Grants

• monitoring IASB’s project
• commenting on tentative conclusions
• exposure draft expected 2006

Consolidation and Special Purpose Entities

• monitoring IASB’s project
• commenting on tentative conclusions
• supported by consultative group

Revenue Recognition

• monitoring IASB’s project
• commenting on tentative conclusions
• supported by consultative group
• leading EFRAG’s working group

Liabilities and Equity

• monitoring IASB’s project
• commenting on tentative conclusions
• supported by consultative group
• leading EFRAG’s working group

Conceptual framework

• monitoring IASB’s project
• commenting on tentative conclusions

Performance Reporting

• monitoring IASB’s project
• commenting on tentative conclusions
• supported by working group

Insurance Contracts Phase II

• monitoring IASB’s project
• commenting on tentative conclusions
• supported by working group

Accounting Standards for Non publicly accountable entities (NPAEs; formerly SMEs)

• monitoring IASB’s project
• Discussion paper published on www.drsc.de
• Comment letter published on www.drsc.de
• Questionnaire published on www.drsc.de
• BDI-Questionnaire published on www.drsc.de
• Supported by working group

Emission Rights

• monitoring IASB’s project
• commenting on tentative conclusions

Fair value measurement

• monitoring IASB’s project
• commenting on tentative conclusions

Disclosure and Display

• monitoring CICA project
• commenting on tentative conclusions

Measurement

• monitoring CICA project
• Commenting on tentative conclusions
• Discussion paper published on www.drsc
• Comment deadline 19 May 2006

Management Commentary

• joint research project of the standard setters from New Zealand, Canada and United Kingdom
• Discussion paper published on www.drsc.de
• Comment deadline 28 April 2006

Proposals for the next reform of the accounting section of the Commercial Code (Bilanzrechtsmodenisierungsgesetz BilMoG)

• Proposals submitted to the Federal Ministry of Justice
• Proposals published on www.drsc.de

Accounting Interpretations Committee (AIC)

Monitoring IFRIC’s projects

• D-IFRIC 11, Changes in Contribustions to Employee Share Purchase Plans published on www.drsc.de
• D-IFRIC 12-14, Service Concession Arrangements published on www.drsc.de, comment letter on www.drsc.de
• D-IFRIC 15, Reassessment of Embedded Derivatives published on www.drsc.de; comment letter on www.drsc.de
• D-IFRIC 16, Scope of IFRS 2 published on www.drsc.de; comment letter on www.drsc.de
• D-IFRIC 17, Group and Treasury Share Transactions published on www.drsc.de; comment letter on www.drsc.de

Own projects

• E-AIC 3, Obligation to dispose of electric and electronic equipment

        Draft published on www.drsc.de