Sofern in der letzten Spalte keine Jahreszahl angegeben ist, ist der betroffene Standard oder die Interpretation im Abschluss für das Jahr 2023 verpflichtend anzuwenden. Sofern ein späteres Jahr angegeben ist, besteht die Möglichkeit zur früheren freiwilligen Anwendung.
Änderungen von Standards und Interpretationen sind durch den Buchstaben A im Anschluss an die Nummerierung des betreffenden Standards bzw. der Interpretation (in der Spalte Bezeichnung) gekennzeichnet.
| Auf Geschäftsjahre, die am oder nach dem 1.1.2023 beginnen, sind die IFRS in folgenden Fassungen verpflichtend anzuwenden: |
| Bezeichnung |
bei kalendergleichem Geschäftsjahr nicht ab 2023 (oder früher) anzuwenden, sondern erst ab: |
| International Financial Reporting Standards (IFRS) |
| IFRS 1 |
First-time Adoption of International Financial Reporting Standards |
|
| IFRS 2 |
Share-based Payment |
|
| IFRS 3 |
Business Combinations |
|
| IFRS 3 A |
Reference to the Conceptual Framework |
|
| IFRS 4 |
Insurance Contracts |
|
| IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
|
| IFRS 6 |
Exploration for and Evaluation of Mineral Resources |
|
| IFRS 7 |
Financial Instruments: Disclosures |
|
| IFRS 7 A |
Supplier Finance Arrangements |
2024 (endorsement ausstehend) |
| IFRS 8 |
Operating Segments |
|
| IFRS 9 |
Financial Instruments |
|
| IFRS 10 |
Consolidated Financial Statements |
|
| IFRS 11 |
Joint Arrangements |
|
| IFRS 12 |
Disclosure of Interests in Other Entities |
|
| IFRS 13 |
Fair Value Measurement |
|
| IFRS 14 |
Regulatory Deferral Accounts |
(kein endorsement) |
| IFRS 15 |
Revenue from Contracts with Customers |
|
| IFRS 16 |
Leases |
|
| IFRS 16 A |
Covid-19-Related Rent Concessions beyond 30 June 2021 |
|
| IFRS 16A |
Lease Liability in a Sale and Leaseback |
2024 |
| IFRS 17 |
Insurance Contracts |
|
| IFRS 17 A |
Amendments to IFRS 17 |
|
| IFRS 17 A |
Initial Application of IFRS 17 and IFRS 9 – Comparative Information |
|
| International Accounting Standards (IAS) |
| IAS 1 |
Presentation of Financial Statements |
|
| IAS 1 A |
Classification of Liabilities as Current or Non-current and Classification of Liabilities as Current or Non-current – Deferral of Effective Date |
2024 |
| IAS 1A |
Non-current Liabilities with Covenants |
2024 |
| IAS 1 A |
Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies |
|
| IAS 2 |
Inventories |
|
| IAS 7 |
Statement of Cash Flow (Cash Flow Statement) |
|
| IAS 7 A |
Supplier Finance Arrangements |
2024 (endorsement ausstehend) |
| IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
|
| IAS 8 A |
Definition of Accounting Estimates |
|
| IAS 10 |
Events after the Reporting Period |
|
| IAS 12 |
Income Taxes |
|
| IAS 12A |
Deferred Tax related to Assets and Liabilities arising from a Single Transaction |
|
| IAS 16 |
Property, Plant and Equipment |
|
| IAS 16 A |
Property, Plant and Equipment: Proceeds before Intended Use |
|
| IAS 19 |
Employee Benefits |
|
| IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
|
| IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
|
| IAS 21 A |
Lack of Exchangeability |
2025 (endorsement ausstehend) |
| IAS 23 |
Borrowing Costs |
|
| IAS 24 |
Related Party Disclosures |
|
| IAS 26 |
Accounting and Reporting by Retirement Benefit Plans |
|
| IAS 27 |
Separate Financial Statements |
|
| IAS 28 |
Investments in Associates and Joint Ventures |
|
| IAS 29 |
Financial Reporting in Hyperinflationary Economies |
|
| IAS 32 |
Financial Instruments: Presentation |
|
| IAS 33 |
Earnings per Share |
|
| IAS 34 |
Interim Financial Reporting |
|
| IAS 36 |
Impairment of Assets |
|
| IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
|
| IAS 37 A |
Onerous Contracts – Cost of Fulfilling a Contract |
|
| IAS 38 |
Intangible Assets |
|
| IAS 39 |
Financial Instruments: Recognition and Measurement |
|
| IAS 40 |
Investment Property |
|
| IAS 41 |
Agriculture |
|
| AIP |
Annual Improvements to IFRSs 2006–2008 (May 2008) |
|
| AIP |
Annual Improvements to IFRSs 2007–2009 (April 2009) |
|
| AIP |
Annual Improvements to IFRSs 2008–2010 (May 2010) |
|
| AIP |
Annual Improvements to IFRSs 2009–2011 (May 2012) |
|
| AIP |
Annual Improvements to IFRSs 2010–2012 (December 2013) |
|
| AIP |
Annual Improvements to IFRSs 2011–2013 (December 2013) |
|
| AIP |
Annual Improvements to IFRSs 2012–2014 (September 2014) |
|
| AIP |
Annual Improvements to IFRSs 2014–2016 (December 2016) |
|
| AIP |
Annual Improvements to IFRSs 2015–2017 (December 2017) |
|
| AIP |
Annual Improvements to IFRSs 2018–2020 (May 2020) |
|
| diverse |
Amendments to References to the Conceptual Framework in IFRS Standards |
|
| Interpretations |
| IFRIC 1 |
Changes in Existing Decommissioning, Restoration and Similar Liabilities |
|
| IFRIC 2 |
Members' Shares in Co-operative Entities and Similar Instruments |
|
| IFRIC 5 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
|
| IFRIC 6 |
Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment |
|
| IFRIC 7 |
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies |
|
| IFRIC 10 |
Interim Financial Reporting and Impairment |
|
| IFRIC 12 |
Service Concession Arrangements |
|
| IFRIC 14 |
IAS 19 – The Limit on a Defined Benefit Asset, Minimum Fun... |