Revision of the IDW statement on accounting: Effects of a change of form on the annual financial statements under commercial law

Topic area:
Key words:
Amendment
Initiative
Official name
IDW Stellungnahme zur Rechnungslegung: Auswirkungen eines Formwechsels auf den handelsrechtlichen Jahresabschluss (IDW RS FAB 41)
Type
Comment
Level 3 / Other
Initiator
IDW
Submitted
14.12.2023
Doc. code
IDW RS FAB 41
Summary
Status
Status

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Current version
Final version
16.05.2024
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 RS FAB 41, 2024