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)
Initiative
Official name
Entwurf einer IDW Stellungnahme zur Rechnungslegung: Bilanzierung von Beteiligungen an Personenhandelsgesellschaften im handelsrechtlichen Jahresabschluss
(IDW ERS FAB 18)
(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
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