The Accounting Standards Committee of Germany (ASCG) has published the draft accounting standard no. 34 associated companies (E-DRS 34) and the draft accounting standard no. 35 quota consolidation (E-DRS 35) for consultation.
Responses to E-DRS 34 and E-DRS 35 are to be made until May 11, 2018 at the ASCG.
source: ASCG