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Accounting Aktuell Blog: BFA des IDW: Pauschalwertberichtigungen bei Kreditinstituten

Der Bankenfachausschuss des Instituts der Wirtschaftsprüfer hat am 8. Februar die IDW Stellungnahme zur Rechnungslegung: „Risikovorsorge für vorhersehbare, noch nicht individuell konkretisierte Adressenausfallrisiken im Kreditgeschäft von Kreditinstituten („Pauschalwertberichtigungen“)“ (IDW RS BFA 7) in der Zeitschrift „IDW Life“ veröffentlicht.

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Peter Flick

Peter Flick

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