AFRAC Opinion 40: Accounting for Hybrid Financial Instruments at the Issuer (UGB)
Initiative
Official name
AFRAC-Stellungnahme 40 Bilanzierung hybrider Finanzinstrumente beim Emittenten (UGB) - Stellungnahme - Hybride Finanzinstrumente (UGB)
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
11.07.2023
Doc. code
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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Scope
Relevant for
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Associated initiatives
Level 1
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Level 2
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Level 3 / Other
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Source: AFRAC, AFRAC-Stellungnahme 40 Bilanzierung hybrider Finanzinstrumente beim Emittenten (UGB) - Stellungnahme - Hybride Finanzinstrumente (UGB), 2024