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HGB direkt (1/Feb. 2014): DRS 21 Kapitalflussrechnung

Bei DRS 21 handelt es sich um eine Überarbeitung der bestehenden Deutschen Rechnungslegungs Standards zur Kapitalflussrechnung (DRS 2, DRS 2-10 für Kreditinstitute, DRS 2-20 für Versicherungsunternehmen) und ihre Zusammen-fassung in einem einzigen Standard.

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