DRS 07
Withdrawn
Group equity and total comprehensive income
Konzerneigenkapital und Konzerngesamtergebnis
Withdrawn Standard
This standard has been withdrawn.
Current Standard
View DRS 22 1
Part of the DRS consolidation wave
Part of the DRS consolidation wave
DRS 7, issued 3 April 2001, elaborated the presentation of consolidated group equity and the group's own comprehensive-income concept – supplementing the Eigenkapitalspiegel (statement of changes in equity) required under §297(1) HGB, established in the earlier HGB poster series. It was last amended in 2010 (DRÄS 5) before its eventual withdrawal.
2
Why withdrawn – folded into the 2016 equity-specific rewrite
Why withdrawn – folded into the 2016 equity-specific rewrite
DRS 7 was formally withdrawn effective for fiscal years beginning after 31 December 2016, replaced by DRS 22 "Konzerneigenkapital" – announced in the SAME 23 February 2016 Bundesanzeiger notice that also introduced DRS 23 and DRS 24, part of a coordinated three-standard release addressing group equity, capital consolidation, and intangible assets together as a single modernisation package.
3
Status summary
Status summary
FieldDetail
Original topicGroup equity presentation and the Eigenkapitalspiegel
First issued3 April 2001
WithdrawnEffective for fiscal years beginning after 31.12.2016
SuccessorDRS 22 – Konzerneigenkapital