DRS 12
Withdrawn
Intangible fixed assets
Immaterielle Vermögensgegenstände des Anlagevermögens
Withdrawn Standard
This standard has been withdrawn.
Current Standard
View DRS 24 1
Part of the DRS consolidation wave
Part of the DRS consolidation wave
DRS 12 addressed the recognition and measurement of intangible assets within the fixed-asset category, supplementing the general HGB framework (§§246, 248, 255, established in the earlier HGB poster series) – a genuinely important area given the recurring interpretive challenges around self-created intangibles, brand values, and similar items arising in practice.
2
Why withdrawn – folded into the 2016 group-accounts-specific rewrite
Why withdrawn – folded into the 2016 group-accounts-specific rewrite
DRS 12 was withdrawn effective for fiscal years beginning after 31 December 2016, replaced by DRS 24 "Immaterielle Vermögensgegenstände im Konzernabschluss" – part of the SAME coordinated 23 February 2016 release that also introduced DRS 22 and DRS 23. DRS 24's own explicit focus on the CONSOLIDATION-specific dimension (particularly purchase-price allocation following a business acquisition) reflects a genuine shift in emphasis toward group-accounting particulars, rather than simply restating DRS 12's own more general treatment.
3
Status summary
Status summary
FieldDetail
Original topicIntangible fixed assets, general treatment
WithdrawnEffective for fiscal years beginning after 31.12.2016
SuccessorDRS 24 – Immaterielle Vermögensgegenstände im Konzernabschluss (group-accounts focus, particularly purchase-price allocation)