AFRAC Statement 27: Personnel provisions (UGB)

Topic area:
Status: 27.01.2021 |
Archived
Key words:
Local GAAP
Initiative
Official name
Rückstellungen für Pensions-, Abfertigungs-, Jubiläumsgeld- und vergleichbare langfristig fällige Verpflichtungen nach den Vorschriften des Unternehmensgesetzbuches
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
20.11.2020
Doc. code
27
Summary
Status
Status

Get a subscription to have access to the whole content.

Current version
Final version
25.12.2020
Next step
Entry into force and application
Entry into force

Get a subscription to have access to the whole content.

Application date

Get a subscription to have access to the whole content.

Scope
Relevant for

Get a subscription to have access to the whole content.

Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Revision of AFRAC Statement 27: Personnel provisions (UGB) (binding, AT)

Source: AFRAC, 27, 2020