Draft of revised version of IDW S 6 – Requirements on restructuring plans published

The IDW (Institut der Wirtschaftsprüfer) has published the draft of a revised version of IDW S 6 – requirements on restructuring plans (version dated September 8, 2017, magazine no. 10/2017 IDW Life). The draft of the revised version does not contain essential amendments for the requirements on restructuring plans in comparison with the previous version. However, the legibility and the transparency of the standard have been improved.