DRÄS 9 (Amendement to German Accounting Standard 9)

Topic area:
Status: 14.04.2020 |
Archived
Key words:
Local GAAP
Initiative
Official name
Deutscher Rechnungslegungs Änderungsstandard Nr. 9 (DRÄS 9)
Type
Standards
Level 3 / Other
Initiator
DRSC
Submitted
Doc. code
BAnz AT 09.04.2020 B2
Summary
Status
Status

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Current version
Final version
02.04.2020
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
Implementation of the second Shareholders' Rights Directive (ARUG II) (binding, Amendment, DE)
Level 2
–
Level 3 / Other
–

Source: DRSC, BAnz AT 09.04.2020 B2, 2020