{"id":19209,"date":"2026-04-03T20:34:00","date_gmt":"2026-04-03T20:34:00","guid":{"rendered":"https:\/\/icv-controlling.com\/wissen\/in-the-shop-ifrs-icv-statement\/"},"modified":"2026-04-25T10:14:11","modified_gmt":"2026-04-25T10:14:11","slug":"in-the-shop-ifrs-icv-statement","status":"publish","type":"wissen","link":"https:\/\/icv-controlling.com\/en\/wissen\/in-the-shop-ifrs-icv-statement\/","title":{"rendered":"In the Shop: IFRS ICV Statement"},"content":{"rendered":"<section class=\"module-spacer bg-bg-default dark:!bg-dark pt-7 md:pt-10 xl:pt-14 \">\n<\/section><section id=\"acf-block-67bc9c2b370f8\" class=\"text-module bg-bg-lightblue text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-pt\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-left \">\n          <h2 class='headline-element align-left typo-h2 font-bold'>IFRS and its significance for controllers<\/h2><div class='text-element align-left typo-h4 mt-6'>by Walter Schmidt, Christina Keindorf, Andreas Krimpmann, Manfred Blachfellner, Peter Lorson, Stefan M\u00fcller, Wolfgang Berger-Vogel, Holger B\u00f6ge, J\u00f6rg Dannheim, Eva Dornauer, Christian Engelbrechtsm\u00fcller, Siegfried G\u00e4n\u00dflen, Enver Hirsch, Heimo Losbichler, Norbert Mayer, Steffen Moussallem, Gerhard Radinger, Lukas Rieder, Wolfram Spengler, Inge Wulf<\/div>        <\/div>\n      <\/div>\n          <div class=\"typo-body text-element max-w-3xl align-left \">\n        <p>This statement from the International Controller Association looks at the impact of the International Financial Reporting Standards (IFRS) on the role of controllers. It analyzes the central requirements of IFRS for controller services as well as the challenges and opportunities arising from the transition to IFRS. <\/p>\n<p>The expert working group highlights essential points of contact between IFRS and controlling and addresses the conflicts of interest arising from the introduction and application of the standards. The proposal for harmonizing the income statement shows a practicable way of integrating the information required internally and externally. <\/p>\n<p>The statement also offers recommendations for preparing ICV members for the transition to IFRS and provides helpful tips for the long-term implementation of IFRS requirements in controlling.<\/p>\n      <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-67bc8c5de7d63\" class=\"teaser-small-section bg-bg-lightblue text-text-default \">\n    <div class=\"dark:!bg-dark dark:!text-white\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-left \">\n                <h2 class='headline-element align-left typo-h2 font-bold text-left'>Details and purchase in the Shop<\/h2>            <\/div>\n            <div class=\"teasers-grid-container grid gap-sm gap-y-lg md:grid-cols-2 lg:grid-cols-3 lg:mt-lg mt-md\">\n                    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <a href=\"https:\/\/portal.icv-controlling.com\/?module=shop\"  target=\"_blank\">\n                            <div class=\"overflow-hidden teaser-small-single-image aspect-square \"> \n                                            <img loading=\"lazy\" decoding=\"async\" width=\"559\" height=\"793\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/12\/Wissen-18.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/12\/Wissen-18.jpg 559w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/12\/Wissen-18-211x300.jpg 211w\" sizes=\"(max-width: 559px) 100vw, 559px\" \/>                                    <\/div> \n                            <\/a> \n                    <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>Get the free PDF now<\/h4>        <a target=\"_blank\" href=\"https:\/\/portal.icv-controlling.com\/?module=shop\" class=\"link-primary mt-auto with-icon\">\n            In the ICV Online Shop                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n    <\/div>\n            <\/div>\n\n        <\/div>\n    <\/div>\n    <\/section><section id=\"acf-block-67bc880d7f0b5\" class=\"text-module bg-bg-default text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-py\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-center mx-auto\">\n          <h2 class='headline-element align-left typo-h2 font-bold'>\u00dcber den ICV<\/h2>        <\/div>\n      <\/div>\n          <div class=\"typo-body text-element max-w-3xl align-center mx-auto\">\n        <p>Der Internationale Controller Verein (ICV) hat in 50 Jahren fu\u0308r Controlling und ControllerInnen gleicherma\u00dfen Standards gesetzt und ist heute die Kompetenz-Adresse f\u00fcr Controlling Excellence in Europa. Die rund 6.000 Mitglieder \u2013 rund 260 Firmenmitglieder\u00a0\u2013 profitieren von einem weit gespannten Netzwerk,\u00a0zentralen AnsprechpartnerInnen,\u00a0hochkara\u0308tigen Fachveranstaltungen,\u00a0Awards fu\u0308r exzellente Arbeiten\u00a0sowie von\u00a0mehr als 60 Arbeitskreisen. Diese sind regional ausgerichtet, widmen sich bestimmten Branchen oder Fachthemen.<\/p>\n      <\/div>\n          <div class=\"flex flex-wrap w-full gap-2 lg:gap-4 md:mt-lg mt-md justify-center\">\n                <a target=\"\" href=\"https:\/\/icv-controlling.com\/ueber-uns\/\" class=\"btn-secondary \">\n            Mehr \u00fcber den ICV                    <\/a>\n              <\/div>\n      <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":14896,"template":"","events-tags":[356],"wissen-category":[348,284],"class_list":["post-19209","wissen","type-wissen","status-publish","has-post-thumbnail","hentry","events-tags-ifrs","wissen-category-icv-statement","wissen-category-in-the-shop"],"acf":[],"_links":{"self":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen"}],"about":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/types\/wissen"}],"version-history":[{"count":1,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19209\/revisions"}],"predecessor-version":[{"id":19210,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19209\/revisions\/19210"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media\/14896"}],"wp:attachment":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media?parent=19209"}],"wp:term":[{"taxonomy":"events-tags","embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/events-tags?post=19209"},{"taxonomy":"wissen-category","embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen-category?post=19209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}