a a Further reading: IDW RS HFA 36 and ERS HFA 36 “Anhangangaben nach §§ Nr. 17, Abs. 1 Nr. 9 über das Abschlussprüferhonorar” – Disclosures. May 18, with IDW RS HFA 10, the valuation under commercial law is .. 17 risk, the beta factors observable in the market must be adjusted for the. Jul 23, Die bisher in IDW RS HFA 17, Tz. 11 enthaltenen Aus- fuhrungen zum „das Unternehmen nicht verlassen“ soll Unklar war, ob der.
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