NOTES TO THE UNAUDITED INTERIM FINANCIAL STATEMENTS
1. Preparation of financial statements
Our consolidated interim financial statements include the accounts of voxeljet AG, which is listed on the New York Stock Exchange, and its wholly-owned subsidiaries voxeljet America Inc. and voxeljet UK Ltd., which are collectively referred to herein as the ‘Group’ or the ‘Company.’
Our consolidated interim financial statements were prepared in compliance with all applicable measurement and presentation rules contained in International Financial Reporting Standards (‘IFRS’) as set forth by the International Accounting Standards Board (‘IASB’) and Interpretations of the IFRS Interpretations Committee (‘IFRIC’). The designation IFRS also includes all valid International Accounting Standards (‘IAS’); and the designation IFRIC also includes all valid interpretations of the Standing Interpretations Committee (‘SIC’). Specifically, these financial statements were prepared in accordance with the disclosure requirements and the measurement principles for interim financial reporting purposes specified by IAS 34.
The IASB issued a number of new IFRS standards which will become effective for the Company’s financial year beginning on January 1, 2016.
| Standard | Effective date | Descriptions | ||||||||
| IFRS 10, IAS 28 | 01/2016 | Amendment Sale or Contribution of Assets between Investor and its Associate or Joint Venture | ||||||||
| IFRS 10,12, IAS 28 | 01/2016 | Amendments Investment Entities | ||||||||
| IFRS 14 | 01/2016 | Regulatory Deferral Accounts | ||||||||
| IAS 1 | 01/2016 | Amendment Disclosure Initiative | ||||||||
| IAS 16, IAS 38 | 01/2016 | Property, Plant and Equipment | ||||||||
| IFRS 11 | 01/2016 |
Amendment Accounting for Acquisitions of Interests in Joint Operations |
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| IAS 27 | 01/2016 | Amendment Equity Method in Separate Financial Statements | ||||||||
| IAS 16, IAS 41 | 01/2016 | Amendment Agriculture: Bearer Plants | ||||||||
| Improvements to IFRS (2012- 2014) | 01/2016 | IFRS 5, 7, IAS 19, 34 | ||||||||
| IAS 38 | 01/2016 | Amendments Clarification of Acceptable Methods of Depreciation and Amortisation | ||||||||
