Beyond the GAAP 133

As announced last month, the IASB has begun to publish a number of exposure drafts. With consultation deadlines phased from June to September, these will keep stakeholders busy throughout the summer.

As if they needed to be! We are coming up to the period of half-yearly financial statements, and of the first application of IFRS 16 on Leases. To help you, our special studies consider the (other) new standards that have come into effect since the beginning of the year, as well as the provisions applicable under IFRS 16. We also return to some aspects of the application of IFRS 15 – Revenue on contracts with customers that call for particular attention.



  • IFRS highlights
  • European highlights
  • Crossword

A Closer Look

  • Standards and interpretations applicable at 30 June 2019
  • IFRS 16: Disclosures required in the first interim financial statements
  • IFRS 15: Learning points from disclosures in the notes at 31 December 2018

Events and FAQ



 Die Forderung nach mehr Transparenz und Informationsgehalt der Jahres- und Konzernabschlüsse hat zunehmend zu einer internationalen Harmonisierung der Rechnungslegung geführt. Seit 2005 sind kapitalmarktorientierte Unternehmen verpflichtet, ihren Konzernabschluss nach IFRS aufzustellen.

Conversion to international accounting standards

With the prevailing trend towards bringing the accounting in consolidated and separate financial statements into line, transitioning to IAS/IFRS is growing in importance. To enhance the clarity and efficiency of reporting, many companies are also opting to adapt their internal accounting to the principles of external financial reporting in accordance with IFRS.