Supplementary requirements for audits of consolidated financial statements
Initiative
Official name
Entwurf eines IDW Prüfungsstandards für weniger komplexe Einheiten: Ergänzende Anforderungen für Konzernabschlussprüfungen (IDW EPS KMU 10 (12.2023))
Type
Standards
Level 3 / Other
Initiator
IDW
Submitted
08.12.2023
Doc. code
IDW EPS KMU 10 (12.2023)
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 EPS KMU 10 (12.2023), 2023