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<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>Innovations in the standard chart of accounts and accounting standards for Austria</title></head>
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<h3>Innovations in the standard chart of accounts and accounting standards for Austria</h3><div>Changes have been made to the BMD standards. In order for these changes to be available in your database, you have to update the following standards: </div><ul><li>Outline texts and key figures</li><li>Financial audit templates<br></li></ul><div>Further information on updating the standards can be found in our  <a href="[HELP]\OES\Documents\1153742660057701430.html" target="_self">Help</a>.</div><div><br></div><div><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </u>  </b> </p><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Outline texts
and key figures</span> </u>  </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </b> </p><font face="Times New Roman">
<span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font face="Times New Roman">
</font></span></font></div><div style="margin: 0cm;"> <b>  </b> <span lang="DE" style="mso-ansi-language: DE;"> <b> 300 Account groups<br> </b> The following account groups were deleted again, as they cannot actually come from FIAC:</span></div><ul><li><div style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><span lang="DE" style="mso-ansi-language: DE;">12664 Donations to the assets of a charitable foundation not yet taken into account in the PY</span></span></div></li><li><div style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><span lang="DE" style="mso-ansi-language: DE;">1<span lang="DE" style="mso-ansi-language: DE;">2665 Donations to the Innovation Foundation for Education not yet taken into account in the PY</span></span></span></div></li></ul><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </b> </p><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">319
cash flow statement according to VFA</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l1 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>1275
 Accounts payables from direct debits: field Change activated</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">329
 cash flow statement according to AFRAC statement 36</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>1275
 Accounts payables from direct debits: field Change activated</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
 <b> <span lang="DE" style="mso-ansi-language: DE;"><font face="Times New Roman"><font face="Times New Roman"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </font></font></span> </b> </font><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Financial audit templates</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">For the
AU-template </span> <b> BMD audit navigator - annual financial statements check (V.2025.11)
 </b> has failed. During materiality, the 
 name: materiality - group. </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><br></p><div><font face="Times New Roman">
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