Accounting News October 2023

On 20 September 2023, the IFRS Interpretations Committee (IFRS IC) published the IFRIC update for its meeting on 12 September 2023. We present the most important topics in brief.

In addition, we give you an overview of the proposed amendments of the International Accounting Standards Board (IASB) to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7. On 12 September 2023, the IASB published the Exposure Draft "Annual Improvements to IFRS Accounting Standards - Volume 11" on this topic.

Last but not least, on 6 September 2023, the Expert Committee on Business Valuation and Management (FAUB) of the Institute of Public Auditors in Germany (IDW) adopted the revised version of IDW Practice Note 2/2018 (now: Valuation Note 1/2023) on the consideration of the debt ratio in the valuation of companies.

Here you can find an overview of all topics of the past Accounting News (Download PDF, 0.5 MB).