DRS 08 Accounting for interests in associated companies in consolidated financial statements (equity method)
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DRS 08

Withdrawn

Accounting for interests in associated companies in consolidated financial statements (equity method)

Bilanzierung von Anteilen an assoziierten Unternehmen im Konzernabschluss

Withdrawn Standard

This standard has been withdrawn.

Current Standard
View DRS 26
1

Part of the DRS consolidation wave

Part of the DRS consolidation wave
DRS 8 elaborated the equity-method accounting for associated companies established under §§311–312 HGB, covered in detail in the earlier HGB poster series – including the initial measurement choice (book value vs. capital share method), the annual share-of-profit adjustment, and treatment of dividends received, all originally documented at the statutory level in that earlier HGB poster.
2

Why withdrawn – modernised alongside its joint-venture counterpart

Why withdrawn – modernised alongside its joint-venture counterpart
DRS 8 was withdrawn and replaced by DRS 26 "Assoziierte Unternehmen," part of the same broader modernisation wave that also replaced DRS 9's own joint-venture standard with DRS 27 – both amended together via DRÄS 11 (2021), reflecting the DRSC's practice of treating the equity-method and proportionate-consolidation standards as a closely related pair given their shared conceptual roots in HGB §§310–312.
3

Status summary

Status summary
FieldDetail
Original topicEquity-method accounting for associated companies
SuccessorDRS 26 – Assoziierte Unternehmen
Later amended (as DRS 26)DRÄS 11, 2021