The corona pan­de­mic con­ti­nues to have a full grip on social life and also the eco­nomy - and the eco­no­mic chal­len­ges are ref­lec­ted in new acco­un­ting requi­re­ments. That is why we have com­pi­led an over­view of important pub­li­ca­ti­ons on IFRS acco­un­ting in this edi­tion of novus IFRS.

This guide to Doing Busi­ness in Ger­many is inten­ded to pro­vide an ini­tial over­view of the politi­cal, eco­no­mic, legal and tax environ­ment for inves­ting in this coun­try, so as to faci­li­tate poten­tial inve­s­tors’ deci­sion-making about a Ger­man busi­ness com­mit­ment.

In this edi­tion of novus IFRS, we look at sig­ni­fi­cant effects on IFRS acco­un­ting and the chal­len­ges in pre­pa­ring annual / con­so­li­da­ted and inte­rim finan­cial sta­te­ments. The rele­vance of the topics descri­bed below varies widely - depen­ding on the indu­s­try and the con­di­ti­ons of the respec­tive com­pany.