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IDW zum E-DRS 29: KonzerneigenkapitalDas IDW kritisiert an dem Entwurf, dass er zu stark aus der Perspektive des Jahresabschlusses eines Mutterunternehmens geschrieben worden ist, wohingegen Ausführungen zu konzernabschlussspezifischen Sachverhalten mit Konzerneigenkapitalbezug weitgehend fehlen.
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