DRS 15
Withdrawn
Management report / Takeover-law disclosures within the group management report
Lagebericht / Übernahmerechtliche Angaben im Konzernlagebericht
Withdrawn Standard
This standard has been withdrawn.
Current Standard
View DRS 20 1
Part of the DRS consolidation wave
Part of the DRS consolidation wave
DRS 15 was, alongside DRS 5 (risk reporting), the DRSC's original general standard elaborating the Konzernlagebericht content requirements under §315 HGB, established in detail in the earlier HGB poster series. Its companion, DRS 15a, addressed specifically the takeover-law disclosures required for listed parent AGs (paralleling §315a HGB's own takeover-related disclosure content, also documented in that earlier poster) – the "Übernahmerelevante Angaben" this whole HGB series flagged when covering §289a/§315a.
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Why withdrawn – the centrepiece of the entire DRS management-report consolidation
Why withdrawn – the centrepiece of the entire DRS management-report consolidation
DRS 15 and DRS 15a, together with DRS 5 (risk reporting) and its own sector variants, were ALL folded into the single, comprehensive DRS 20 "Konzernlagebericht" – the genuine centrepiece of this entire consolidation wave. Rather than requiring practitioners to cross-reference several separate, narrower standards to understand the full Konzernlagebericht requirements, DRS 20 consolidates business review, forecast, risk, opportunity, internal control, and takeover-related disclosure content into one unified document, adopted 14 September 2012.
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Status summary
Status summary
FieldDetail
Original topicsGeneral management report content (DRS 15); takeover-law disclosures (DRS 15a)
SuccessorDRS 20 – Konzernlagebericht (the current, active, comprehensive standard – see the DRS 20 poster for full detail)