DRÄS 12: Amendment of GAS 20 due to FüPoG II and Taxonomy Regulation

Topic area:
Status: 10.03.2022 |
Archived
Key words:
Local GAAP
Initiative
Official name
Deutscher Rechnungslegungs Änderungsstandard Nr. 12
DRÄS 12
Änderungen des DRS 20 Konzernlagebericht
Type
Standards
Level 3 / Other
Initiator
DRSC
Submitted
21.12.2021
Doc. code
Summary
Status
Status

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Current version
Final version
25.02.2022
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
Second Leadership Positions Act - FüPoG II (binding, Amendment, DE)
Taxonomy regulation (binding, Main version, Amendment, EU)
Level 2
–
Level 3 / Other
–

Source: DRSC, Deutscher Rechnungslegungs Änderungsstandard Nr. 12
DRÄS 12
Änderungen des DRS 20 Konzernlagebericht, 2022