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International accounting standards

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Since 2005, publicly traded companies are required to prepare their consolidated financial statements in accordance with IFRS. The option was also given to non-publicly traded companies to prepare and disclose their consolidated and separate financial statements in accordance with international accounting standards.

Companies whose financial statements are prepared in accordance with German accounting standards and integrated in the consolidated financial statements of a publicly traded domestic or foreign parent company must in principle adapt their financial statements to IFRS or US-GAAP in order to enable this integration.

We can advise you on all matters involving international accounting standards (IFRS/US-GAAP).

We support you

  • Adaptation of financial statements prepared under the German Commercial Code (HGB) to IFRS or US-GAAP
  • Preparation and audit of separate and consolidated financial statements in accordance with IAS/IFRS
  • Development of an IFRS reporting package or IFRS handbook
  • Solutions for complex issues (e.g. deferred taxes, purchase price allocations, impairment tests)
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