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Accounting and Reporting Blog: Entwurf zu geplanten Änderungen der Hedge-Accounting-Regelungen i. Z. m. der IBOR-ReformDer IASB hat am 3. Mai 2019 einen Entwurf mit Vorschlägen für Änderungen an IFRS 9 und IAS 39 veröffentlicht (ED/2019/1 „Interest Rate Benchmark Reform“).
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