DRS 09
Withdrawn
Accounting for interests in jointly-managed enterprises in consolidated financial statements (proportionate consolidation)
Bilanzierung von Anteilen an Gemeinschaftsunternehmen im Konzernabschluss
Withdrawn Standard
This standard has been withdrawn.
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Part of the DRS consolidation wave
Part of the DRS consolidation wave
DRS 9, first announced 11 December 2001, elaborated the proportionate consolidation mechanics for jointly-managed enterprises established under §310 HGB, covered in detail in the earlier HGB poster series – the genuine election (unlike full consolidation's mandatory 100% approach) allowing a joint venturer to bring in only its own percentage share of each underlying asset and liability line by line.
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Why withdrawn – a clean, confirmed handoff
Why withdrawn – a clean, confirmed handoff
This is one of the most cleanly documented replacements in this consolidation wave: DRS 9 was formally withdrawn upon the BMJV's 17 July 2018 Bundesanzeiger announcement of DRS 27 "Anteilmäßige Konsolidierung," with DRS 9 remaining applicable for the LAST time only to fiscal years beginning on or before 31 December 2019 – a genuine, confirmed one-to-one handoff between predecessor and successor, unlike some of the earlier, more consolidative replacements in this wave.
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Status summary
Status summary
FieldDetail
Original topicProportionate consolidation for jointly-managed enterprises
First announced11 December 2001
Last amended (as DRS 9)DRÄS 8, 2017
Withdrawn / successorDRS 27 – Anteilmäßige Konsolidierung (17.07.2018)
Last applicableFiscal years beginning on or before 31.12.2019