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Newsalert IFRS (Ausg. 2, Januar 2016): IASB veröffentlicht punktuelle Änderungen an IAS 12, "Ertragsteuern"

Änderung an IAS 12 “Ertragsteuern“ stellt die Bilanzierung aktiver latenter Steuern auf unrealisierte Verluste aus zur Veräußerung verfügbaren finanziellen Vermögenswerten klar.

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