DRS 11
Uncertain
Reporting on related-party relationships
Berichterstattung über Beziehungen zu nahestehenden Personen
Status Uncertain
Not confirmed – genuinely uncertain
1
A genuine gap worth naming rather than papering over
A genuine gap worth naming rather than papering over
DRS 11 elaborated related-party disclosure requirements for group accounts, supplementing the general HGB related-party Anhang disclosures. Unlike DRS 7, 8, 9, 10, 12, and 14 – all of which have clearly confirmed, dated successor standards in the DRS 22–27 range – this research did NOT find a clear, confirmed replacement standard specifically for DRS 11's own subject matter. It is possible DRS 11 remains active in some form, was folded into a broader standard without a clean topic-to-topic successor, or was withdrawn without direct replacement (with related-party disclosure left to the general statutory Anhang requirements alone). Rather than assert any of these possibilities with more confidence than the research supports, this entry is presented as a genuine open item.
2
What would resolve this
What would resolve this
A direct check of the DRSC's own current standards index (drsc.de/en/pronouncements) would confirm definitively whether DRS 11 remains listed as active, or whether a specific Bundesanzeiger withdrawal notice exists for it – the same verification approach that resolved DRS 6, 7, 9, and others in this series with confidence.
3
Status summary
Status summary
FieldDetail
Original topicRelated-party reporting in group accounts
Current statusNot confirmed – genuinely uncertain
SuccessorNot confirmed
Recommended actionVerify directly against drsc.de before relying on this entry for any specific application