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<h3>Innovations in the standard chart of accounts and balance sheet standards for Germany</h3><div>Changes have been made to the BMD standards. In order for these changes to be available in your database, you have to update the following standards:</div><ul><li>Standard chart of accounts</li><li>Outline texts and key figures</li><li>Financial audit templates<br></li></ul><div>Further information on updating the standards can be found in our  <a href="[HELP]\OES\Documents\1153742660057701430.html" target="_self">Help</a>. In case of changes/additions of the accounts or changes of the outline in the standard chart of accounts, please follow  <a href="[HELP]\OES\Documents\1448452346000408320.html" target="_self">Document</a>  note!</div>
<div><br></div><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </u>  </b> </p><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Standard chart of accounts</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">SCR14 (country-
and forestry, horticulture) </span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The
 standard chart of accounts has been prepared according to the current state of January 2026
. </span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">SKR42 (Assessance, Foundations, Ltd) </span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The
 standard chart of accounts has been prepared according to the current state of January 2026
.</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">SCR45 (Soc.
Equipments according to PBV) </span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The
 standard chart of accounts has been prepared according to the current state of January 2026
. </span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">SKR51
(Motor veh. industry) </span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The
 standard chart of accounts has been prepared according to the current state of January 2026
. </span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </u>  </b> </p><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">ASAC</span> </u>  </b> </p><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'> <strong>SKR42:</strong> 
The accounts for posting to FIAC for commercial law and tax law have been recorded.</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"></p><p style="margin: 0cm;"></p><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </u>  </b> </p><div> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Outlines</span> </u>  </b> </div><p></p><p></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">500
 Account groups (DE)</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>2252
 accrual reserves (company form "Genossenschaften" added)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>12538
 Solidarity surcharge cur. (company form "Genossenschaften" added)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>12977
 Advance payments for Solidarity Surcharge (company form "Genossenschaften" added)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>12541
 Solidarity surcharge on capital gains tax (company form
"Genossenschaften" added)</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp; <b> <span lang="DE" style="mso-ansi-language: DE;">501 Balance sheet and
P&L (commercial law)</span> </b> </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>2252
 4. accrual reserves (company form "Genossenschaften" added)</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp; <b> <span lang="DE" style="mso-ansi-language: DE;">521 Balance sheet and
P&L tax law</span> </b> </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>2252
 4. accrual reserves (company form "Genossenschaften" added)</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp; <b> <span lang="DE" style="mso-ansi-language: DE;">522 Balance sheet and
P&L with transfer retention to TL</span> </b> </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>2252
 4. accrual reserves (company form "Genossenschaften" added)</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp; <b> <span lang="DE" style="mso-ansi-language: DE;">545 Balance sheet and
P&L social institutions according to PBV</span> </b> </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>12473
 other wages and salaries (level from 3 to 4 changed)</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><br></span></p><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Financial audit template</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The audit template <b> annual accounts check
 according to QMHB SMBs (V.2026.01) </b> has been adjusted to the current state of the IDW specifications 
. The individual activities and queries 
edited adjustments and additions have been made.</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">In addition, there
is a new milestone <strong>Q  quality management.</strong> In this chapter
can...</span></p><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><br></span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo5;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>the
 <b> monitoring and final view of the order results, </b> </span></li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo5;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>the
 <b> carry out a consultation </b> and </span></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo5;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>the <font face="Times New Roman"> <b> <span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font face="Arial">Execution
 of a report critical</font></span> </b> <span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font face="Arial"> to be documented.</font> </span></font><font face="Times New Roman">
</font></span></li></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div>
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