ANWENDUNGSÜBERSICHT IFRS

Anwendungshinweise

Sofern in der letzten Spalte keine Jahreszahl angegeben ist, ist der betroffene Standard oder die Interpretation im Abschluss für das Jahr 2024 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 1.1.2024 beginnen, sind die IFRS in folgenden Fassungen verpflichtend anzuwenden:
Bezeichnung		bei kalendergleichem Geschäftsjahr nicht ab 2024 (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
IFRS 7 A	Contracts Referencing Nature-dependent Electricity	2026 (endorsement ausstehend)
IFRS 8	Operating Segments
IFRS 9	Financial Instruments
IFRS 9 A	Amendments to the Classification and Measurement of Financial Instruments	2026 (endorsement ausstehend)
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
IFRS 17	Insurance Contracts
IFRS 17 A	Amendments to IFRS 17
IFRS 17 A	Initial Application of IFRS 17 and IFRS 9 – Comparative Information
IFRS 18	Presentation and Disclosure in Financial Statements	2027 (endorsement ausstehend)
IFRS 19	Subsidiaries without Public Accountability: Disclosures	2027 (endorsement ausstehend)
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
IAS 1A	Non-current Liabilities with Covenants
IAS 1 A	Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies
IAS 2	Inventories
IAS 7	Statement of Cash Flows (Cash Flow Statement)
IAS 7 A	Supplier Finance Arrangements
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
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
AIP	Annual Improvements Volume 11	2026 (endorsement ausstehend)
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 ar...