Revision of AFRAC Opinion 7: Off-balance sheet transactions (UGB)
Initiative
Official name
AFRAC-Stellungnahme 7: Außerbilanzielle Geschäfte (UGB) - Stellungnahme - Anhangangaben über außerbilanzielle Geschäfte gemäß § 238 Abs. 1 Z 10 UGB
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
Doc. code
7
Summary
Status
Status
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Current version
Final version
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, 7, 2015