AFRAC Opinion 3: Share-based Payment (UGB)

Topic area:
Key words:
Local GAAP
Initiative
Official name
AFRAC-Stellungnahme 3 - Anteilsbasierte Vergütungen (UGB)
Stellungnahme: Die Behandlung anteilsbasierter Vergütungen in UGB-Abschlüssen
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
31.12.2015
Doc. code
3
Summary
Status
Status

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Current version
Final version
21.03.2023
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
Level 3 / Other

Source: AFRAC, 3, 2023