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IASB ED/2016/1: Definition of a Business and Accounting for Previously Held Interests (Vorgeschlagene Änderungen an IFRS 3 und IFRS 11)Mit Hilfe der vorgeschlagenen Änderungen soll die Definition von ‚Geschäftsbetrieb‘ (business) klargestellt werden, da der Post-implementation Review (PIR) zu IFRS 3 ergab, dass diese Definition schwierig anzuwenden sei.
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