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Accounting and Reporting Blog: Entwurf mit Regelungen für „rate-regulated entities“ veröffentlicht (ED/2021/1)Der IASB hat vergangene Woche den Entwurf eines neuen Standards (ED/2021/1 „Regulatory Assets and Regulatory Liabilities“) veröffentlicht, der neue Vorschriften für Unternehmen, die einer Preisregulierung unterliegen (sog. rate-regulated entities), enthält.
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