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IDW zum Entwurf eines BMF-Schreibens: Bewertung des Vorratsvermögens gemäß § 6 Absatz 1 Nummer 2a EStG - Lifo-Methode

Das IDW begrüßt, dass die Finanzverwaltung darin nicht nur Zweifelsfragen zur Lifo-Methode klärt, sondern vor allem zum Ausdruck bringt, dass an der Regelung des § 6 Abs. 1 Nr. 2a EStG weiterhin festgehalten werden soll.

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