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Accounting Aktuell Blog: Handelsrechtlich unveränderte Gewinnrealisierung bei Abschlagszahlungen nach HOAI a.F. und HOAI n.F. bzw. Abschlagszahlungen nach § 632a BGB

Der HFA hält an seiner Auffassung zum Zeitpunkt der Gewinnrealisierung fest.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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