Germany
Country: Deutschland
Status: Full Jurisdiction
Jurisdiction Name : xbrl.de
Website : http://www.xbrl.de
Membership Count: 30
IFRS Adoption for Public Companies: Required for all domestic listed companies
XBRL PROJECTS OVERVIEW:
| Bundesanstalt fur Finanzdienstleistungsaufsicht | Voluntary Filing |
| Bundesanzeiger Germany | Mandatory Filing |
| COREP Deutschland | Mandatory Filing |
| DATEV eG | Mandatory Filing |
| Deutsche Bundesbank | Mandatory Filing |
| XBRL Germany | Development |
JURISDICTION MEMBERSHIP:
| ABZ Reporting GmbH |
| ADDISON Software und Services |
| ANUBO XBRL GmbH & Co. KG |
| Bnp-Paribas |
| DATEV eG |
| Deloitte & Touche GmbH |
| Deutsche Bank AG |
| Deutsche Bundesbank |
| Deutsches Rechnungslegungs Standard Committee (DRSC) e.V. |
| DVFA GmbH |
| Ernst & Young Deutsche Allgemeine Treuhand |
| eurodata GmbH & Co. KG |
| Finanzverwaltung NRW |
| Fraunhofer IAIS |
| Fry & Bonthrone Partnerschaft |
| German CPA Society – Verband der Certified Public Accountants in Deutschland e.V. |
| hmd software AG |
| Institut der Wirtschaftsprufer |
| KPMG |
| KPMG Deutsche Treuhand AG |
| LucaNet AG |
| Norbert Flickinger |
| PPA Gesellschaft für Finanzanalyse und Benchmarks |
| PriceWaterhouseCoopers AG |
| S&N AG |
| SAP AG |
| Schleupen AG |
| Technische Universitat Bergakademie Freiberg |
| Technische Universitat Dresden, Lehrstuhl fur Wirtschaftsinformatik |
| Verband der Vereine Creditreform e.V |
January 2010, the Federal Ministry of Finance issued a Tax Deregulation Act mandating the standardised submission of financial statements in XBRL format for fiscal periods beginning on or after 31 December 2010. This legislation is a key part of a ministerial initiative to reduce the tax reporting burden. It is being co-ordinated through the federal CONSENUS (Co-ordinated new software development for electronic tax administration) project. A working group has been established to undertake the development of a taxonomy to cover all tax regulation reporting requirements. Representatives on the working group include the Audit Chamber, the Federal Bar Association, the Ministry of Finance and Chamber of Tax, XBRL Germany eV, and industry associations and software developers
2.5 million German small and midcap companies are able to report in XBRL format (those using the bookkeeping services of DATEV) without any own investment. Jan 2007- XBRL enabled filing with German Public Register Authority (Bundesanzeiger): about 1 million entities;
