Revision of the IDW statement on accounting: Accounting for interests in commercial partnerships in annual financial statements prepared in accordance with the German Commercial Code (IDW ERS FAB 18)

Topic area:
Key words:
Amendment
Initiative
Official name
Entwurf einer IDW Stellungnahme zur Rechnungslegung: Bilanzierung von Beteiligungen an Personenhandelsgesellschaften im handelsrechtlichen Jahresabschluss
(IDW ERS FAB 18)
Type
Comment
Level 3 / Other
Initiator
IDW
Submitted
03.12.2024
Doc. code
IDW ERS FAB 18
Summary
Status
Status

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Current version
Consultation paper
22.11.2024
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 FAB 18, 2024