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Accounting and Reporting Blog: Praktische Anwendungsfragen bei der Implementierung von IFRS 9 – Interaktion der Vorschriften zu Wertminderungen mit den Regelungen von IFRS 15 “Revenue Recognition“

Der im Juli 2014 veröffentlichte IFRS 9 „Financial Instruments“ enthält u.a. neue Vorschriften zur Erfassung von Wertminderungen finanzieller Vermögenswerte auf Basis des sog. expected credit losses-Modells.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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