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IASB ED/2015/2 zur Anpassung des Erstanwendungszeitpunkts von IFRS 15

Darin wird vorgeschlagen, den verpflichtenden Erstanwendungszeitpunkt von IFRS 15 um ein Jahr, d.h. auf Geschäftsjahre beginnend ab dem 1. Januar 2018 zu verschieben. Stellungnahmen können bis zum 3. Juli 2015 abgegeben werden.

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