NOTES TO THE 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, voxeljet UK Ltd. and voxeljet India Pvt. 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 are required to be adopted in annual periods beginning after December 31, 2015.
| Standard | Effective date | Descriptions | |||
| IAS 7 | 01/2017 | Amendments Disclosure Initiative | |||
| IAS 12 | 01/2017 | Amendments Recognition of Deferred Tax Assets for Unrealised Losses | |||
| IFRS 15 | 01/2018 | Revenue from Contracts with Customers | |||
| IFRS 9 | 01/2018 | Financial Instruments | |||
| IFRS 16 | 01/2019 | Leases | |||
| IFRS 10, IAS 28 | to be determined | Amendment Sale or Contribution of Assets between Investor and its Associate or Joint Venture |
