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Editorial Reporting Trends & Solutions 1/2025
Application of Generative AI in the context of sustainability reporting: Twin Transformation using the example of Rödl & Partner
Software solutions for ESG reporting using the example of Lucanet
ESG-linked Loans – Debtor Accounting according to German GAAP and IFRS
ESG Factors in Corporate Valuation – Relevance and Challenges
Omnibus initiative: EU Commission publishes drafts to simplify the CSRD, EU taxonomy and CSDDD
Accounting issues relating to commercial partnerships: IDW RS FAB 7 and IDW ERS FAB 18 adopted
Impact of interest rate trends on the valuation of pension obligations under German Commercial Code (HGB)
Suspension of administrative fine proceedings in the event of late disclosure until 1 April 2025
Amendments to IFRS 9 and IFRS 7: Important changes for the accounting treatment of nature-dependent electricity supply contracts
Precision in Liquidity Planning: A Strategic Success Factor
Editorial Reporting Trends & Solutions 2/2024
IFRS update 2024 – Overview over the new and amended standards
CSRD Roadmap 2025 – Implementing Audit-Proof Sustainability Reporting
The new EU AML package and the implications for obliged entities
Audits of consolidated financial statements: New requirements due to first-time adoption of ISA [DE] 600 (Revised)
ESMA & BaFin: Enforcement priorities for 2024 corporate reporting
Closing Software Solutions: Using optimisation potential in the closing process
IDW Publishes Module Statements on Sustainability Reporting
DORA is coming: New EU regulation on security in the financial sector
IDW ES 1 n.F.: Draft introduces new valuation concepts and expanded functions for auditors
Finding the balance: Working capital management vs. corporate resilience
Ready for 2025: Overview of key changes from 2025
Editorial Reporting Trends & Solutions 1/2024
E-invoicing and GRC
NIS2 Implementation Act– Need for action for affected companies despite many unanswered questions
The pressure is on: Impairment test according to IFRS & HGB
Government draft for Germany's implementation of the CSRD published
Double Materiality Analysis according to ESRS – What does the auditor look for?
The EU AI Act in conjunction with IDW PS 861
IFRS 18 – New standard changes structure of the income statement
IFRS 19 – New standard offers mitigation for the notes
Compliance Management Systems: Measuring Compliance and Corporate Culture
Martin Wambach
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Dr. Bernd Keller
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