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Accounting and Reporting Blog: Ausweis der Übererlösabschöpfung i. S. d. Strompreisbremsegesetzes (StromPBG)

Der FAB und der EFA des IDW haben sich unter Mitwirkung der Arbeitskreise HGB- und IFRS-Rechnungslegung zur Frage des Ausweises von Abschöpfungsbeträgen i. S. d. StromPBG (sog. Übererlösabschöpfung) in Handels- und IFRS-Abschlüssen geäußert.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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