IDW RS FAB 100: ESRS module announcement
Initiative
Official name
IDW Stellungnahme zur Rechnungslegung: ESRS-Modulverlautbarung (IDW RS FAB 100)
Type
Comment
Level 3 / Other
Initiator
IDW
Submitted
20.02.2024
Doc. code
IDW RS FAB 100
Summary
Status
Status
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Current version
Consultation paper
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
European Sustainability Reporting Standards (ESRS) - Set 1
(binding, Supplement, EU)
Level 3 / Other
IDW RS VFA 100: ESRS module announcement
(binding, DE)
Source: IDW, IDW RS FAB 100, 2024