IDW letter on the reform of the discounting concept for pension provisions

Topic area:
Key words:
Local GAAP
Initiative
Official name
Reform der handelsrechtlichen Abzinsungskonzeption für Pensionsrückstellungen
Type
Other
Level 3 / Other
Initiator
IDW
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
06.09.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: IDW, Reform der handelsrechtlichen Abzinsungskonzeption für Pensionsrückstellungen, 2023