DRS 10 Deferred taxes in consolidated financial statements

This standard has been withdrawn.

Current Standard

Part of the DRS consolidation wave

DRS 10 elaborated the deferred-tax mechanics for group accounts specifically, supplementing the general HGB deferred-tax framework (§274, established in the earlier HGB poster series) alongside the additional consolidation-specific temporary differences §306 HGB creates – the extra layer of deferred tax arising from consolidation adjustments themselves (such as eliminated intragroup profit) sitting on top of each entity's own individual deferred-tax position.

Why withdrawn – a straightforward renumbering into the current cluster

DRS 10 was superseded by DRS 18 "Latente Steuern," which remains the CURRENT, active standard on this topic – itself amended as recently as 2021 (DRÄS 11) to tighten its alignment with the current statutory text and remove certain disclosure requirements that had gone beyond the legal minimum. DRS 18 sits slightly outside the main 22–27 modernisation cluster numerically, but is very much part of the same broader wave of standards actively maintained today.

Status summary

FieldDetail

Original topicDeferred taxes in group accounts, including consolidation-specific temporary differences

SuccessorDRS 18 – Latente Steuern (current, active – see the DRS 18 poster for full detail)