Addition classification and reclassification of securities according to 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
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