Internationaler Rundblick (van Bakel-Auer/Strakova, RWZ 2023/30, S. 152)

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