AFRAC Opinion 40: Accounting for Hybrid Financial Instruments at the Issuer (UGB)

Topic area:
Key words:
Local GAAP
Initiative
Official name
Entwurf für die AFRAC-Stellungnahme 40 Bilanzierung hybrider Finanzinstrumente beim Emittenten (UGB) - Stellungnahme Hybride Finanzinstrumente
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
11.07.2023
Doc. code
Summary
Status
Status

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Current version
Consultation paper
29.02.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: AFRAC, Entwurf für die AFRAC-Stellungnahme 40 Bilanzierung hybrider Finanzinstrumente beim Emittenten (UGB) - Stellungnahme Hybride Finanzinstrumente, 2024