AFRAC Opinion 14: Accounting for non-derivative financial instruments (UGB)
Initiative
Official name
Ausgewählte Fragen der unternehmensrechtlichen Bilanzierung von nicht-derivativen Finanzinstrumenten
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
Doc. code
14
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Associated initiatives
Level 1
–
Level 2
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Level 3 / Other
Source: AFRAC, 14, 2019