Accounting policies
These consolidated financial statements for the financial year from 1 July 2024 to 30 June 2025, including the prior-year information, were prepared in accordance with IFRS® Accounting Standards, as adopted in the European Union and in force at the end of the reporting period, and the supplementary provisions of German commercial law required to be observed in accordance with § 315e HGB. The IFRSs published by the International Accounting Standards Board (IASB), London, comprise the newly issued IFRSs, IAS® standards (IAS) and IFRIC® and SIC® interpretations.
Borussia Dortmund applied the following Standards, Interpretations and amendments to existing Standards, as adopted by the European Union, for the first time in the 2024/2025 financial year:
Standard |
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New and amended Standards and Interpretations |
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Published by IASB |
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Mandatory application (IASB) |
|
Effect on Group |
|---|---|---|---|---|---|---|---|---|
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IAS 1 |
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Classification of Liabilities as Current or Non-current |
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19 November 2021 |
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1 January 2024 |
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Immaterial |
IFRS 16 |
|
Sale and Leaseback Transactions |
|
22 September 2022 |
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1 January 2024 |
|
Immaterial |
IAS 1 |
|
Current Liabilities with Covenants |
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October 2022 |
|
1 January 2024 |
|
Immaterial |
IAS 7 and IFRS 7 |
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Supply Chain Finance |
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25 May 2023 |
|
1 January 2024 |
|
Immaterial |
Accounting standards issued by the IASB, but not yet applied by the Company:
Standard |
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New and amended Standards and Interpretations |
|
Published by IASB |
|
Mandatory application (IASB) |
|
Effect on Group |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
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IAS 21 |
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Lack of Exchangeability |
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15 August 2023 |
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1 January 2025 |
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Immaterial |
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IFRS 18* |
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Presentation and Disclosure in Financial Statements |
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9 April 2024 |
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1 January 2027 |
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No material impact expected. |
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IFRS 19* |
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Subsidiaries without Public Accountability: Disclosures |
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9 May 2024 |
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1 January 2027 |
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None |
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IFRS 9 and IFRS 7 |
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Amendments to the Classification and Measurement of Financial Instruments |
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30 May 2024 |
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1 January 2026 |
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Immaterial |
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