Deutsche Bank AG (H1, 2007)
Basis of Preparation [extract]
The consolidated interim financial statements were prepared in accordance with IFRS issued and effective at December 31, 2006, which were unchanged at 30 June 2007. The segment information presented in this Report is based on IFRS 8, “Operating Segments,” with a reconciliation to IAS 14, “Segment Reporting”. IFRS 8, whilst approved by the IASB, has yet to be endorsed by the EU. On this basis, the Group presents the accounting policies that are expected to be adopted when the Group prepares its first annual financial statements under IFRS.