Addition classification and reclassification of securities according to HGB

Topic area:
Key words:
HGB
Initiative
Official name
IDW Rechnungslegungshinweis: Zugangsklassifizierung und Umwidmung von Wertpapieren nach HGB (IDW RH HFA 1.014)
Type
Other
Level 3 / Other
Initiator
IDW
Submitted
Doc. code
IDW RH HFA 1.014
Summary
Status
Status

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Current version
Final version
26.10.2021
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
Level 3 / Other

Source: IDW, IDW RH HFA 1.014, 2021