DRÄS 14: Amendments to DRS 18 Deferred taxes

Topic area:
Status: 04.06.2024 |
Current
Key words:
Amendment, Tax, Local GAAP
Initiative
Official name
Entwurf Deutscher Rechnungslegungs Änderungsstandard Nr. 14 E-DRÄS 14
Änderungen des DRS 18 Latente Steuern
Type
Standards
Level 3 / Other
Initiator
DRSC
Submitted
27.02.2024
Doc. code
-
Summary
Status
Status

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Current version
Pre-final version
27.02.2024
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
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG) (binding, Main version, Amendment, DE)
EU directive to ensure global minimum taxation (binding, Main version, EU)
Commercial code (Handelsgesetzbuch, HGB) (binding, Main version, DE)
Level 2
–
Level 3 / Other
–

Source: DRSC, Entwurf Deutscher Rechnungslegungs Änderungsstandard Nr. 14 E-DRÄS 14
Änderungen des DRS 18 Latente Steuern, 2024