Q&A: ESG-related aspects in IFRS financial statements
Initiative
Official name
Fragen und Antworten zur Berücksichtigung von ESG-bezogenen Aspekten in IFRS-Abschlüssen
Type
FAQ
Level 3 / Other
Initiator
IDW
Submitted
21.12.2021
Doc. code
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Q&A
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
–
Level 3 / Other
–
Source: IDW, Fragen und Antworten zur Berücksichtigung von ESG-bezogenen Aspekten in IFRS-Abschlüssen, 2021