Revision of the IDW statement on accounting: Accounting treatment of emission allowances and GHG quota trading under commercial law (IDW ERS FAB 15)
Initiative
Official name
Entwurf einer IDW Stellungnahme zur Rechnungslegung: Handelsrechtliche Bilanzierung von Emissionsberechtigungen und des THG-Quotenhandels (IDW ERS FAB 15)
Type
Comment
Level 3 / Other
Initiator
IDW
Submitted
28.11.2024
Doc. code
IDW ERS FAB 15
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 15 , 2024