Revision of the IDW statement on accounting: Effects of a change of form on the annual financial statements under commercial law
Initiative
Official name
Entwurf einer Neufassung der IDW Stellungnahme zur Rechnungslegung: Auswirkungen eines Formwechsels auf den handelsrechtlichen Jahresabschluss (IDW ERS HFA 41 n.F.)
Type
Comment
Level 3 / Other
Initiator
IDW
Submitted
14.12.2023
Doc. code
IDW ERS HFA 41 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
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Source: IDW, IDW ERS HFA 41 n.F., 2023