Materiality in the preparation of UGB financial statements
Initiative
Official name
Wesentlichkeit bei der Aufstellung von UGB-Abschlüssen
Type
Opinion
Level 3 / Other
Initiator
AFRAC
Submitted
26.03.2018
Doc. code
-
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
–
Level 3 / Other
–
Source: AFRAC, Wesentlichkeit bei der Aufstellung von UGB-Abschlüssen, 2018