Development of the economic environment and impact on financial reports

Topic area:
Status: 11.10.2022 |
Archiviert
Key words:
Local GAAP, IFRS, Tax, Regulatory reporting, Disclosure
Initiative
Official name
Entwicklung des wirtschaftlichen Umfelds und Auswirkungen auf Finanzberichte zum oder nach dem 30.09.2022
Type
Other
Level 3 / Other
Initiator
IDW
Submitted
Doc. code
Summary
Status
Status

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Current version
Final version
30.09.2022
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
Impact of the Ukraine War on Accounting and Auditing (non-binding, DE)
Technical note on the impact of Russia's war in Ukraine on (half-year) financial reports (non-binding, DE)
Technical note on the effects of the war against Ukraine on the company valuation (non-binding, DE)
Technical note on the impact of the Ukraine war on accounting and auditing of investment assets (non-binding, DE)

Source: IDW, Entwicklung des wirtschaftlichen Umfelds und Auswirkungen auf Finanzberichte zum oder nach dem 30.09.2022 , 2022