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 |
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IFRS 2 |
Share-based Payment |
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IFRS 3 |
Business Combinations |
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IFRS 3 A |
Reference to the Conceptual Framework |
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IFRS 4 |
Insurance Contracts |
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IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
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IFRS 6 |
Exploration for and Evaluation of Mineral Resources |
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IFRS 7 |
Financial Instruments: Disclosures |
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IFRS 7 A |
Supplier Finance Arrangements |
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IFRS 7 A |
Contracts Referencing Nature-dependent Electricity |
2026 (endorsement ausstehend) |
IFRS 8 |
Operating Segments |
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IFRS 9 |
Financial Instruments |
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IFRS 9 A |
Amendments to the Classification and Measurement of Financial Instruments |
2026 (endorsement ausstehend) |
IFRS 10 |
Consolidated Financial Statements |
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IFRS 11 |
Joint Arrangements |
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IFRS 12 |
Disclosure of Interests in Other Entities |
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IFRS 13 |
Fair Value Measurement |
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IFRS 14 |
Regulatory Deferral Accounts |
(kein endorsement) |
IFRS 15 |
Revenue from Contracts with Customers |
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IFRS 16 |
Leases |
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IFRS 16 A |
Covid-19-Related Rent Concessions beyond 30 June 2021 |
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IFRS 16A |
Lease Liability in a Sale and Leaseback |
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IFRS 17 |
Insurance Contracts |
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IFRS 17 A |
Amendments to IFRS 17 |
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IFRS 17 A |
Initial Application of IFRS 17 and IFRS 9 – Comparative Information |
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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 |
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IAS 1 A |
Classification of Liabilities as Current or Non-current and Classification of Liabilities as Current or Non-current – Deferral of Effective Date |
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IAS 1A |
Non-current Liabilities with Covenants |
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IAS 1 A |
Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies |
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IAS 2 |
Inventories |
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IAS 7 |
Statement of Cash Flows (Cash Flow Statement) |
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IAS 7 A |
Supplier Finance Arrangements |
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IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
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IAS 8 A |
Definition of Accounting Estimates |
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IAS 10 |
Events after the Reporting Period |
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IAS 12 |
Income Taxes |
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IAS 12A |
Deferred Tax related to Assets and Liabilities arising from a Single Transaction |
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IAS 16 |
Property, Plant and Equipment |
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IAS 16 A |
Property, Plant and Equipment: Proceeds before Intended Use |
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IAS 19 |
Employee Benefits |
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IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
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IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
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IAS 21 A |
Lack of Exchangeability |
2025 |
IAS 23 |
Borrowing Costs |
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IAS 24 |
Related Party Disclosures |
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IAS 26 |
Accounting and Reporting by Retirement Benefit Plans |
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IAS 27 |
Separate Financial Statements |
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IAS 28 |
Investments in Associates and Joint Ventures |
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IAS 29 |
Financial Reporting in Hyperinflationary Economies |
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IAS 32 |
Financial Instruments: Presentation |
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IAS 33 |
Earnings per Share |
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IAS 34 |
Interim Financial Reporting |
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IAS 36 |
Impairment of Assets |
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IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
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IAS 37 A |
Onerous Contracts – Cost of Fulfilling a Contract |
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IAS 38 |
Intangible Assets |
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IAS 39 |
Financial Instruments: Recognition and Measurement |
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IAS 40 |
Investment Property |
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IAS 41 |
Agriculture |
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AIP |
Annual Improvements to IFRSs 2006–2008 (May 2008) |
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AIP |
Annual Improvements to IFRSs 2007–2009 (April 2009) |
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AIP |
Annual Improvements to IFRSs 2008–2010 (May 2010) |
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AIP |
Annual Improvements to IFRSs 2009–2011 (May 2012) |
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AIP |
Annual Improvements to IFRSs 2010–2012 (December 2013) |
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AIP |
Annual Improvements to IFRSs 2011–2013 (December 2013) |
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AIP |
Annual Improvements to IFRSs 2012–2014 (September 2014) |
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AIP |
Annual Improvements to IFRSs 2014–2016 (December 2016) |
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AIP |
Annual Improvements to IFRSs 2015–2017 (December 2017) |
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AIP |
Annual Improvements to IFRSs 2018–2020 (May 2020) |
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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 |
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IFRIC 2 |
Members' Shares in Co-operative Entities and Similar Instruments |
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IFRIC 5 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
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IFRIC 6 |
Liabilities ar... |