Accounting and Reporting Blog: Entwurf zu Änderungen an IFRS 9 und IFRS 7 aufgrund der Einführung des „Risk Mitigation Accounting“ veröffentlicht
Der IASB hat am 3. Dezember den Standardentwurf ED/2025/1 „Risk Mitigation Accounting – Vorschläge zur Änderung von IFRS 9 Finanzinstrumente und IFRS 7 Finanzinstrumente: Angaben“ veröffentlicht.
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