Effects of the spread of the corona-virus on the financial statements and their audit

Topic area:
Status: 08.04.2021 |
Archiviert
Key words:
Covid
Initiative
Official name
Effects of the spread of the corona-virus on the financial statements as of 31.12.2019 and their audit
Type
Other
Level 3 / Other
Initiator
IDW
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Updated version
06.04.2021
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
–
Level 3 / Other
Effects of the coronavirus pandemic on credit institutions (non-binding, DE)
Effects of the coronavirus pandemic on the accounting of investment funds (non-binding, DE)

Source: IDW, Effects of the spread of the corona-virus on the financial statements as of 31.12.2019 and their audit, 2021