Notes to the consolidated interim financial statements
Basic principles and methods
The unaudited and condensed interim financial statements as of June 30, 2018 are prepared in accordance with the International Financial Reporting Standards (IFRS) as applied in the EU and their interpretation by the IFRS Interpretations Committee. The requirements of IAS 34 (Interim Financial Reporting) have been followed. The accounting policies underlying the consolidated financial statements 2017 have been consistently applied for these interim financial statements.
The following new standards, interpretations and amendments of the IAS/IFRS standards which are significant for Deutsche Bahn Group (DB Group) are the subject of mandatory adoption within the reporting period.
- IFRS 9: “Financial Instruments” (published July 2014; applicable for reporting periods starting January 1, 2018)
- IFRS 15: “Revenue from Contracts with Customers” (published May 2014; applicable for reporting periods starting January 1, 2018)