Berlin, 03.09.2010
The Federal Ministry of Justice published German Accounting Standard No. 18 (GAS 18) Deferred Taxes in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” No 133 on 03 September 2010 (supplement No. 133a).
Trustees seek views on criteria for annual improvements process
Berlin, 31.08.2010
The IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today published for public comment proposed enhancements to the criteria for the IASB’s annual improvements process (The annual improvements process: Proposals to amend the Due Process Handbook for the IASB).....
148th GASB meeting - meeting papers
Berlin, 27.08.2010
The meeting papers of 148th meeting on 2 and 3 September 2010 are available for download. The papers which are still absent will follow during the next days.
IASB proposes amendments to IFRS 1
Berlin, 26.08.2010
The International Accounting Standards Board (IASB) today published for public comment proposed amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards (ED/2001/10 Removal of Fixed Dates for First-time Adopters)...
IFRS IC publishes proposed guidance on surface mining
Berlin, 26.08.2010
The IFRS Interpretations Committee published today DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine....
Public discussion on 1 October 2010
Berlin, 26.08.2010
The German Accounting Standards Board (GASB) invites you to a public discussion at the Airport Conference Center, room K20, Frankfurt/Main on Friday 1 October at 10.00 o'clock ...
IASB publishes Exposure Draft on Leases
Berlin, 17.08.2010
Today the IASB published the ED/2010/9 Leases (Basis for Conclusions). The FASB will issue a similar document today – the Leases - project is part of the joint convergence efforts. In contrast to the Discussion Paper (Leases – Preliminary Views) published in March 2009, lessor accounting will be changed at the same time as lessee accounting, both for which new accounting rules are expe...
148th GASB meeting
Berlin, 05.08.2010
The agenda of 148th meeting on 2 and 3 September 2010 is available for download. The agenda and further information, inter alia links for the registration, can found under this link.
Results of 147th meeting of GASB
Berlin, 04.08.2010
The results of 147th meeting of GASB are available for download. (work programme)
Draft E-GAS 25
Berlin, 30.07.2010
The Draft German Accounting Standard No. 25 Reporting on the Remuneration of Members of Governing Bodies (E-GAS 25) is available (only in a German version). The draft is open for comment until 18 October 2010 (Zimmerstr. 30, 10969 Berlin or info@drsc.de).
Public discussion on 27 September 2010
Berlin, 30.07.2010
The German Accounting Standards Board (GASB) invites you to a public discussion on the following papers- IASB ED/2010/8 Insurance Contracts (Basis for Conclusions)at the Airport Conference Center, room K20, Frankfurt/Main on Monday 27 September 2010 at 13.00 ...
IASB published ED Inusrance Contracts
Berlin, 30.07.2010
The International Accounting Standards Board (IASB) today published for public comment ED/2010/8 Insurance Contracts (Basis for Conclusions). The exposure draft proposes a single concept taht all insurers could apply to all contract types on a consistent basis. This concept would replace the current insurance accounting, sometimes labelled as ‘black box’, and provide a consistent basis...