AFRAC Opinion 8: Partial Value Depreciation (IFRS)
Initiative
Official name
Auswirkungen der steuerlichen Teilwertabschreibung nach§ 12 Abs. 3 Z 2 KStG auf die Bilanzierung von Ertragsteu-ern nach IAS 12 in einemKonzern-oder separaten Jahres-abschluss nach IFRS
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
Doc. code
8
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
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: AFRAC, 8, 2020