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Converting IFRS books to HGB.
Every topic and facet where the two frameworks part ways, ranked by how much changes. Statuses are measured against IFRS, so a pair that does not include IFRS is flagged when either side departs from the baseline.
Scope
≠ Differs
E: No revenue standard: § 252 Abs. 1 Nr. 4 HGB Realisationsprinzip governs all sales and services
Recognition
≠ Differs
E: Revenue on transfer of risk or acceptance; no percentage-of-completion except legally separable parts
Measurement
≠ Differs
E: Revenue at the agreed price when realised; WIP at Herstellungskosten with no profit; losses provided
Presentation
≠ Differs
E: Umsatzerlöse (§ 275 Abs. 2 Nr. 1); WIP in Vorräte; erhaltene Anzahlungen gross or netted (§ 268 Abs. 5)
Disclosure
≠ Differs
E: Umsatzerlöse split by activity and region (§ 285 Nr. 4) for large entities; policies in the Anhang
Scope
≠ Differs
E: No lease standard: § 246 Abs. 1 Satz 2 HGB attributes the asset to its economic owner
Recognition
≠ Differs
E: Lessor usually capitalises the asset; lessee books rent expense only, nothing on its balance sheet
Measurement
≠ Differs
E: Lessee: rent expense straight over the term; capitalised leases at Anschaffungskosten under § 253
Presentation
≠ Differs
E: Rent in sonstige betriebliche Aufwendungen; capitalised lease assets within Sachanlagen (§ 266)
Disclosure
≠ Differs
E: Future rentals disclosed as sonstige finanzielle Verpflichtungen (§ 285 Nr. 3a; § 314 Nr. 2a)
Scope
≠ Differs
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
≠ Differs
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Disclosure
≠ Differs
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Scope
≠ Differs
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
≠ Differs
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Disclosure
≠ Differs
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Scope
≠ Differs
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
≠ Differs
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Disclosure
≠ Differs
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Scope
≠ Differs
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
≠ Differs
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Disclosure
≠ Differs
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Scope
≠ Differs
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
~ Partly aligned
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Disclosure
≠ Differs
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Scope
≠ Differs
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
~ Partly aligned
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Disclosure
≠ Differs
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Scope
~ Partly aligned
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
≠ Differs
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Disclosure
≠ Differs
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Scope
≠ Differs
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
≠ Differs
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Disclosure
~ Partly aligned
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Scope
~ Partly aligned
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
~ Partly aligned
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Disclosure
~ Partly aligned
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Scope
~ Partly aligned
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Recognition
≠ Differs
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Measurement
≠ Differs
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Presentation
✓ Aligned
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Disclosure
~ Partly aligned
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