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Accounting and Reporting Blog: Die European Securities and Markets Authority (ESMA) veröffentlicht Hinweise zur Implementierung von IFRS 9ESMA betont Notwendigkeit einer konsistenten und qualitativ hochwertigen Implementierung von IFRS 9 sowie die Notwendigkeit einer (frühzeitigen) transparenten Darstellung der hieraus resultierenden Auswirkungen auf den Abschluss.
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