Internationaler Rundblick (van Bakel-Auer/Strakova, RWZ 2023/47, S. 261)

Die Autorinnen berichten Neues vom Austrian Financial Reporting and Auditing Committee (AFRAC), von der European Financial Reporting Advisory Group (EFRAG), Accountancy Europe (AE), Europäische Union (EU), vom International Accounting Standards Board (IASB), vom International Sustainability Standards Board (ISSB) und von der International Federation of Accountants (IFAC).