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Accounting and Reporting Blog: Die European Securities and Markets Authority (ESMA) verkündet ihre Prüfungsschwerpunkte 2017Darstellung der finanziellen Performance - Klassifizierung von Eigenkapitalinstrumenten und finanziellen Verbindlichkeiten - Angabe der etwaigen Auswirkungen der neuen IFRS Standards auf die Abschlüsse
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