Internationaler Rundblick (van Bakel-Auer/Sumerauer, RWZ 2023/24, S. 124)

Die Autorinnen berichten Neues aus dem Austrian Financial Reporting and Auditing Committee (AFRAC), der European Financial Reporting Advisory Group (EFRAG), dem International Accounting Standards Board (IASB), dem International Sustainability Standards Board (ISSB) und dem Financial Accounting Standards Board (FASB).