Interpretative decision on accounting for deferred taxes
Initiative
Official name
Bilanzierung latenter Steuern bei Vorliegen einer steuerlichen Organschaft in der Solvabilitätsübersicht sowie deren verlustmindernde Wirkung
Auslegungsentscheidung zur Bilanzierung latenter Steuern
Auslegungsentscheidung zur Bilanzierung latenter Steuern
Type
Interpretation
Level 3 / Other
Initiator
BaFin
Submitted
Doc. code
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Final version
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
Associated initiatives
Level 1
Taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II)
(binding, Main version, EU)
Level 2
RTS on the Solvency II Directive
(binding, Supplement, EU)
Level 3 / Other
–
Auslegungsentscheidung zur Bilanzierung latenter Steuern, 2016