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Accounting and Reporting Blog: IASB veröffentlicht neue Annual Improvements und Änderung des IAS 40Verpflichtender Anwendungszeitpunkt für die Änderungen an IFRS 1, IAS 28 und IAS 40 ist der 1.1. 2018 und für die Änderungen an IFRS 12 der 1.1. 2017.
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