Impact of the Ukraine War on Accounting and Auditing

Topic area:
Status: 28.12.2022 |
Archived
Key words:
War of aggression against Ukraine
Initiative
Official name
Auswirkungen des Ukraine-Krieges auf die Rechnungslegung und deren Prüfung (4. Update, Dezember 2022)
Type
Other
Level 3 / Other
Initiator
IDW
Submitted
08.03.2022
Doc. code
-
Summary
Status
Status

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Current version
Final version
22.12.2022
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
Technical note on the effects of the war against Ukraine on the company valuation (non-binding, DE)
Technical note on the impact of the Ukraine war on accounting and auditing of investment assets (non-binding, DE)
Technical note on the impact of Russia's war in Ukraine on (half-year) financial reports (non-binding, DE)
Development of the economic environment and impact on financial reports (non-binding, DE)

Source: IDW, Auswirkungen des Ukraine-Krieges auf die Rechnungslegung und deren Prüfung (4. Update, Dezember 2022), 2022