AFRAC-opinion 41: Subsequent measurement of derivative financial instruments (UGB)

Topic area:
Status: 02.04.2024 |
Aktuell
Key words:
Local GAAP
Initiative
Official name
AFRAC-Stellungnahme 41 - Die Folgebewertung von derivativen Firmenwerten (UGB)
Stellungnahme - Die Folgebewertung von derivativen Firmenwerten im Jahres- und Konzernabschluss (UGB)
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
13.09.2023
Doc. code
41
Summary
Status
Status

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Current version
Final version
27.03.2024
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, 41, 2024