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Umfrage des OIC zu IAS 8In der Praxis haben Unternehmen Probleme, Änderungen von Rechnungslegungsmethoden retrospektiv anzuwenden. Es ist nicht immer einfach, zwischen Änderungen von Rechnungslegungsmethoden und Änderungen von rechnungslegungsbezogenen Schätzungen (die prospektiv zu berücksichtigen sind) zu unterscheiden.
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