Renewed revision (2023) of AFRAC Opinion 15: Derivatives and hedging instruments (UGB)

Topic area:
Status: 20.12.2023 |
Aktuell
Key words:
Local GAAP
Initiative
Official name
AFRAC-Stellungnahme 15 - Derivate und Sicherungsbeziehungen (UGB)
Stellungnahme - Die unternehmensrechtliche Bilanzierung von Derivaten und Sicherungsbeziehungen
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
15.08.2023
Doc. code
-
Summary
Status
Status

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Current version
Final version
06.12.2023
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
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Level 3 / Other
Revision of AFRAC Statement 15: Derivatives and hedging instruments (UGB) (non-binding, AT)

Source: AFRAC, AFRAC-Stellungnahme 15 - Derivate und Sicherungsbeziehungen (UGB)
Stellungnahme - Die unternehmensrechtliche Bilanzierung von Derivaten und Sicherungsbeziehungen , 2023