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HGB direkt (7/Sept. 2016): Bilanzierung von Altersversorgungsverpflichtungen: Entwurf einer Neufassung von IDW RS HFA 30 verabschiedet

Der Entwurf erweitert u.a. die Definition des Begriffs der Altersversorgungsverpflichtungen und enthält umfangreichere Ausführungen als bislang zur Bilanzierung bei Abschluss von Freistellungsvereinbarungen und ggf. ergänzender Erklärung eines Schuldbeitritts zu Pensionsverpflichtungen.

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