BaFin information on the balance sheet control 2025
Initiative
Official name
Bilanzkontrolle 2025: Werthaltigkeit von Vermögenswerten im Fokus
Type
Other
Level 3 / Other
Initiator
BaFin
Submitted
07.11.2024
Doc. code
-
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
IAS 36 - Impairment of Assets
(non-binding, INT)
IFRS 9 - Financial Instruments
(non-binding, INT)
Source: BaFin, Bilanzkontrolle 2025: Werthaltigkeit von Vermögenswerten im Fokus, 2024