Revision of AFRAC Opinion 30: Deferred Taxes in Financial Statements and Consolidated Financial Statements

Topic area:
Key words:
Local GAAP, Tax
Initiative
Official name
AFRAC-Stellungnahme 30
Latente Steuern im Jahres- und Konzernabschluss
Stellungnahme
Latente Steuern im Jahres- und Konzernabschluss einschließlich der Behandlung von Einzelfragen zu Ertragsteuern im Zusammenhang mit der Gruppenbesteuerung
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
Doc. code
30
Summary
Status
Status

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Current version
Updated version
26.09.2023
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, 30, 2023