DRÄS 11 - Amendments on DRS 18 Deffered Taxes
Initiative
Official name
Bekanntmachung des Deutschen Rechnungslegungs Änderungsstandards Nr. 11 (DRÄS 11) des Deutschen Rechnungslegungs Standards Committees e. V., Berlin, nach § 342 Absatz 2 des Handelsgesetzbuchs
Type
Standards
Level 3 / Other
Initiator
DRSC
Submitted
23.12.2019
Doc. code
BAnz AT 02.06.2021 B1
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
–
Source: DRSC, BAnz AT 02.06.2021 B1, 2021