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Accounting and Reporting Blog: IASB stellt die Anwendung der Angabepflichten des IFRS 7 für servicing contracts klar

IFRS 7 fordert bei Übertragungen finanzieller Vermögenswerte (z.B. bei Verkauf von Forderungen im Rahmen einer Factoring-Vereinbarung) umfassende Anhangangaben, selbst dann, wenn der Vermögenswert nach IAS 39 auszubuchen ist.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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