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Frequently Asked Questions (FAQ)


 
(43 Questions)
1 What is the Accounting Standards Committee of Germany?
2 How is the Accounting Standards Committee of Germany structured?
3 How many members does the Accounting Standards Committee of Germany have currently?
4 How many members does the IFRS Committee and German GAAP Committee have and which duties have the technical committees ?
7 What is the relation between the Accounting Standards Committee of Germany and the International Accounting Standards Board?
8 Do enterprises have to apply German Accounting Standards once they are published by the German Ministry of Justice?
9 Which effects does it have if the German Accounting Standards are not applied?
10 What are International Financial Reporting Standards?
11 Are the German Accounting Standards obtainable free of charge?
12 Are the International Financial Reporting Standards obtainable free of charge?
13 Where can one obtain German Accounting Standards?
14 Where can one obtain International Financial Reporting Standards?
15 Where can one obtain the official German translation of the International Financial Reporting Standards?
16 Which enterprises have to apply German Accounting Standards?
17 Which enterprises have to apply the International Financial Reporting Standards?
18 What is the due process for developing German Accounting Standards?
19 What is the due process for developing International Financial Reporting Standards?
20 Is there an opportunity to participate in developing German Accounting Standards?
21 Is there an opportunity to participate in developing International Financial Reporting Standards?
22 Are Exposure Drafts and working papers of the German Accounting Standards Board legally binding?
23 Can draft standards and draft interpretations be applied when preparing consolidated financial statements in accordance with International Financial Reporting Standards?
24 Are working papers and minutes of meetings of the technical commitees published?
25 Are the Exposure Drafts of standards and interpretations of the International Accounting Standards Board / International Financial Reporting Interpretations Committee published?
26 When do the German Accounting Standards apply for the first time?
27 When do International Financial Reporting Standards apply for the first time?
28 Will the Accounting Standards Committee of Germany publish standards for separate financial statements?
29 Do International Financial Reporting Standards have to be applied in separate financial statements?
30 Where can I find publications on the subject of German Accounting Standards and Exposure Drafts?
31 Where can I find publications on the subject of International Financial Reporting Standards and Exposure Drafts?
32 Does the Accounting Standards Committee of Germany provide information about International Financial Reporting Standards?
33 Does the Accounting Standards Committee of Germany provide information about United States Generally Accepted Accounting Principles?
34 Which financial reporting standards do the DAX enterprises apply?
35 Which financial reporting standards do MDAX enterprises apply?
36 Which financial reporting standards do SDAX enterprises apply?
37 Which financial reporting standards do TecDAX enterprises apply?
38 How to obtain the latest news about the Accounting Standards Committee of Germany?
39 What is the Accounting Interpretations Committee?
41 Where can one obtain pronouncements of the Accounting Interpretations Committee?
42 What is the European Financial Reporting Advisory Group?
43 How is the European Financial Reporting Advisory Group structured?
44 What is the endorsement process?
45 What is the enforcement process?
46 Does the Accounting Standards Committee of Germany help with projects, theses or dissertations?

 


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