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Newsalert IFRS (Ausg. 19, Dezember 2015): IASB finalisiert Verschiebung des Erstanwendungszeitpunkts von Änderungen an IFRS 10 und IAS 28

Der neue verpflichtende Erstanwendungszeitpunkt soll nach Abschluss des Forschungsprojekts zur Equity-Methode festgelegt werden.

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