Materiality in the preparation of UGB financial statements

Topic area:
Key words:
Local GAAP
Initiative
Official name
Wesentlichkeit bei der Aufstellung von UGB-Abschlüssen
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
26.03.2018
Doc. code
-
Summary
Status
Status

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Current version
Final version
19.09.2019
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

Source: AFRAC, Wesentlichkeit bei der Aufstellung von UGB-Abschlüssen, 2019