Revision of AFRAC Comment 14: Accounting for non-derivative financial instruments (UGB)

Topic area:
Status: 25.06.2021 |
Archiviert
Key words:
Local GAAP
Initiative
Official name
Fragen der unternehmensrechtlichen Bilanzierung von nicht-derivativen Finanzinstrumenten
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
06.04.2021
Doc. code
14
Summary
Status
Status

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Current version
Final version
21.06.2021
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
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Level 2
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Level 3 / Other
AFRAC Opinion 14: Accounting for non-derivative financial instruments (UGB) (binding, AT)

Source: AFRAC, 14, 2021