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Pauschalwertberichtigungen für latente Adressenausfallrisiken im handelsrechtlichen Jahresabschluss von Kreditinstituten - Die neuen Regelungen des IDW RS BFA 7Artikel in der IRZ, Heft 03, März 2020 von Judith Gehrer, Joachim Krakuhn (beide PwC) und Verena Guderjan (ehemals PwC).
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