DRÄS 14: Amendments to DRS 18 Deferred taxes

Topic area:
Status: 08.01.2025 |
Aktuell
Key words:
Amendment, Tax, Local GAAP
Initiative
Official name
Bekanntmachung des Deutschen Rechnungslegungs Änderungsstandards Nr. 14 (DRÄS 14) des Deutschen Rechnungslegungs Standards Committees e. V., Berlin, nach § 342q Absatz 2 des Handelsgesetzbuchs
Vom 18. Dezember 2024
Type
Standards
Level 3 / Other
Initiator
DRSC
Submitted
27.02.2024
Doc. code
BAnz AT 30.12.2024 B2
Summary
Status
Status

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Current version
Final version
18.12.2024
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
Commercial code (Handelsgesetzbuch, HGB) (binding, Main version, DE)
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG) (binding, Main version, Amendment, DE)
EU directive to ensure global minimum taxation (binding, Main version, EU)
Level 2
–
Level 3 / Other
–

Source: DRSC, BAnz AT 30.12.2024 B2, 2024