Revision of the IDW statement on accounting: Accounting for financial instruments held for trading by institutions (IDW ERS BFA 2 n.F.)
Initiative
Official name
Entwurf einer Neufassung der IDW Stellungnahme zur Rechnungslegung: Bilanzierung von Finanzinstrumenten des Handelsbestands bei Instituten
(IDW ERS BFA 2 n.F.)
(IDW ERS BFA 2 n.F.)
Type
Comment
Level 3 / Other
Initiator
IDW
Submitted
03.12.2024
Doc. code
IDW ERS BFA 2 n.F.
Summary
Status
Status
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Current version
Consultation paper
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: IDW, IDW ERS BFA 2 n.F. , 2024