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ASCG to relaunch its website
Berlin, 04.05.2017
We would like to inform all users of our site about the imminent launch of our new website, which is going to go live within the next few days (most likely on Tuesday, 9 May 2017). Apart from a modernised layout we have thoroughly considered maximising the experience for users and have given the site a new and more intuitive structure.
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ASCG education session - presentation available
Berlin, 02.05.2017
The ASCG held a public education session about the content of the IASB discussion paper Disclosure Initiative: Principles of Disclosure on 28 April 2017...
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IASB publish Draft of an Amendment to IFRS 9
Berlin, 21.04.2017
Today, the IASB has published the Exposure Draft ED/2017/3 which proposes an amendment to IFRS 9 Financial Instruments. As proposed, financial instruments that comprise prepayment features with symmetric (ie. positive or negative) compensation shall not prevent those instruments from being measured at amortised cost...
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Technical committee meetings in April - meeting papers
Berlin, 13.04.2017
The meeting papers of the meetings from 20 and 21 April 2017 are available for download. 58th meeting IFRS Technical Committee 31st meeting German Technical GAAP Committee  
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Annual Report 2016 of the ASCG
Berlin, 11.04.2017
In its annual report the Accounting Standards Committee of Germany (ASCG) yearly informs about its activities on national and international level.The annual report 2016 can be downloaded now (online-version/ pdf-version).
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Public consultation on the operations of the European Supervisory Authorities
Berlin, 07.04.2017
On 21 March 2017 the European Commission has launched a public consultation on the operation of the three European Supervisory Authorities EBA, EIOPA and ESMA (ESAs). ...
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31st German GAAP Committee meeting - agenda
Berlin, 03.04.2017
The agenda of the 31st meeting on 20 and 21 April 2017 is available for download.  The agenda and further information, inter alia links for the registration, can be found under this link.
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58th IFRS Technical Committee meeting - agenda
Berlin, 03.04.2017
The agenda of the 58th meeting on 20 and 21 April 2017 is available for download. The agenda and further information, inter alia links for the registration, can be found under this link
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IASB publish a Discussion paper to Disclosure Initiative
Berlin, 30.03.2017
As part of its Disclosure Initiative, the IASB published a discussion paper: Disclosure Initiative - Principles of Disclosure on 30 March 2017. ...
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IASB publish proposed amendments to IFRS 8 and IFRS 34
Berlin, 29.03.2017
The IASB published today proposed amendments to IFRS 8 Operating Segments and IAS 34 Interim Financial Reporting (ED/2017/2). ...
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57th IFRS Technical Committee meeting - results
Berlin, 29.03.2017
The results of the 57th IFRS Technical meeting are available for download. (work programme)
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ASCG events to the IASB DP Principles of Disclosure
Berlin, 16.03.2017
The International Accounting Standard Board (IASB) will release a discussion paper Principles of Disclosure at the end of March. Together with other associates accounting boards from Austria and Switzerland we, the Accounting Standards Committee of Germany (ASCG), will like to invite all members and others to the following events...
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57th IFRS Technical Committee meeting - meeting papers
Berlin, 03.03.2017
The meeting papers of the IFRS Technical Committee meeting on 9 and 10 March are available for download.
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ASCG comments on ED/2017/1
Berlin, 24.02.2017
The ASCG submitted its comment letter on the ED/2017/1 Annual Improvements to IFRS 2015-2017 Cycle to the IASB....
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ASCG invites companies to participate in the GLASS public survey on inflation accounting
Berlin, 23.02.2017
The Group of Latin American Accounting Standard Setters (GLASS) is performing a research project related to the recognition in the financial statements of high inflation effects before reaching hyperinflation as currently required by IAS 29. ...
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ASCG comments on the recommendations of the Task Force on Climate-related Financial Disclosures
Berlin, 13.02.2017
Following a request by the G20 member states the Financial Stability Board has started a Task Force to develop guidelines for Climate-related Financial Disclosures in December 2015 (TCFD)....
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57th IFRS Technical Committee meeting - agenda
Berlin, 13.02.2017
The agenda of the 57th meeting on 9 and 10 March is available for download. The agenda and further information, inter alia links for the registration, can be found under this link
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56th IFRS Technical Committee meeting - results
Berlin, 13.02.2017
The results of the 56th IFRS Technical meeting are available for download. (work programme)
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ASCG comments on tentative and final agenda decisions taken by the IFRS IC in November
Berlin, 25.01.2017
Today, the ASCG has submitted a comment letter to the IFRS IC. In this letter, we comment on two of the tentative agenda decisions taken by the IFRS IC in its November 2016 meeting...
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56th IFRS Technical Committee meeting - meeting papers
Berlin, 19.01.2017
The meeting papers of the IFRS Technical Committee meeting on 26 and 27 January are available for download. The papers which are still absent will follow during the next days.
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IASB publish Annual Improvements to IFRSs 2015-2017 Cycle
Berlin, 13.01.2017
The IASB published the Exposure Draft ED/2017/1 of Annual Improvements (Annual Improvements to IFRSs 2015-2017 Cycle)...
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56th IFRS Technical Committee meeting - agenda
Berlin, 03.01.2017
The agenda of the 56th meeting on 26 and 27 January is available for download. The agenda and further information, inter alia links for the registration, can be found under this link
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Happy Holidays!
Berlin, 22.12.2016
Merry Christmas and best wishes for a peaceful New Year 2017.
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Technical Committee meetings in December 2016 - results
Berlin, 16.12.2016
The results of the Technical Committee meetings in December are available for download ...
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ASCG submission to the IFRS IC on IAS 33
Berlin, 16.12.2016
The ASCG just has sent a submission (Potential Agenda Item Request – PAIR) to the IFRS IC seeking clarification on an issue relating to IAS 33 Earnings per share....
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