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IASB ED/2014/4 zur Bewertung börsennotierter Beteiligungen an Tochterunternehmen, Gemeinschaftsunternehmen und assoziierten Unternehmen zum beizulegenden ZeitwertDie vorgeschlagenen Änderungen sollen klarstellen, dass der beizulegende Zeitwert börsennotierter Beteiligungen und börsennotierter CGUs das Produkt aus dem Börsenpreis des einzelnen Finanzinstruments und der Anzahl der gehaltenen Finanzinstrumente darstellt.
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