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Nexia Ebner Stolz

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novus IFRS 4th Edition 2021

In this last no­vus IFRS be­fore the end of the year, we in­form you about the chan­ges to the re­verse fac­to­ring pro­ce­dure. In ad­di­tion, we have com­pi­led key dis­clo­sures to be re­por­ted in an EU-IFRS con­so­li­da­ted fi­nan­cial state­ment as of De­cem­ber 31, 2021 with re­gard to stan­dards and in­ter­pre­ta­ti­ons that have al­re­ady been ad­op­ted.

IN FO­CUS

NO­TES TO CON­SO­LI­DA­TED FI­NAN­CIAL STATE­MENTS

DIS­CLO­SU­RES RE­QUI­RED BY IASB PU­BLI­CA­TI­ONS 

IASB AND IFRS IC PU­BLI­CA­TI­ONS

PUBLIS­HED EX­PO­SURE DRAFTS 

IFRS IN­TER­PRE­TA­TI­ONS COM­MIT­TEE

IASB: CUR­RENT STAN­DARD-SET­TING PRO­JECTS

OTHER STAN­DARD-SET­TERS 

IDW 

EN­FORCE­MENT AUT­HO­RI­TIES 

BA­FIN

ESMA

GER­MAN FI­NAN­CIAL RE­POR­TING EN­FORCE­MENT PA­NEL (FREP) 

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