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
Get a subscription to have access to the whole content.
Current version
Consultation paper
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
–
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1
(binding, Supplement, EU)
Level 3 / Other
–
Source: IDW, IDW RS FAB 100, 2024