Audit priorities for the financial year 2024

Topic area:
Status: 09.12.2024 |
Aktuell
Key words:
Supplement, IFRS, Local GAAP, Sustainable Finance / ESG, Disclosure
Initiative
Official name
Jährliche Prüfungsschwerpunkte gemäß § 1 Abs. 2 RL-KG FMA Prüfungsschwerpunkte für das Abschlussjahr 2024
Type
Other
Level 3 / Other
Initiator
FMA
Submitted
05.12.2024
Doc. code
-
Summary
Status
Status

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Current version
Final version
05.12.2024
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
Taxonomy regulation (binding, Main version, Amendment, EU)
Level 2
–
Level 3 / Other
IAS 7 - Statement of Cash Flows (non-binding, INT)
IFRS 7: Financial Instruments: Disclosures (non-binding, INT)

Source: FMA, Jährliche Prüfungsschwerpunkte gemäß § 1 Abs. 2 RL-KG FMA Prüfungsschwerpunkte für das Abschlussjahr 2024, 2024