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DRSC zu DI/2015/2 Geschäftsvorfälle in Fremdwährung und Vorauszahlungen

Das DRSC stimmt grundsätzlich dem Inhalt des Entwurfs zu, weist jedoch darauf hin, dass die vorgeschlagene Vorgehensweise eine - jedoch nicht die einzig mögliche - Interpretation der Regelungen des IAS 21 ist.

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