Auditing standards for the audit of the compensation report
Initiative
Official name
Entwurf eines IDW Prüfungsstandards: Die Prüfung des Vergütungsberichts nach § 162 Abs. 3 AktG (IDW EPS 870 (02.2023))
Type
Standards
Level 3 / Other
Initiator
IDW
Submitted
Doc. code
IDW EPS 870 (02.2023)
Summary
Status
Status
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Current version
Consultation paper
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
Q&A: Preparation of a remuneration report pursuant to section 162 AktG
(non-binding, DE)
Source: IDW, IDW EPS 870 (02.2023), 2023