DRÄS 13: Amendments to DRS 20 Group Management Report and DRS 21 Cash Flow Statement
Initiative
Official name
Bekanntmachungdes Deutschen RechnungslegungsÄnderungsstandards Nr. 13(DRÄS 13)des Deutschen RechnungslegungsStandards Committees e. V., Berlin,nach § 342q Absatz 2 des Handelsgesetzbuchs
Type
Standards
Level 3 / Other
Initiator
DRSC
Submitted
06.01.2023
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
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Level 3 / Other
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Source: DRSC, Bekanntmachungdes Deutschen RechnungslegungsÄnderungsstandards Nr. 13(DRÄS 13)des Deutschen RechnungslegungsStandards Committees e. V., Berlin,nach § 342q Absatz 2 des Handelsgesetzbuchs, 2023