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Newsalert IFRS (Ausg. 3, Januar 2016): IASB veröffentlicht Änderungen an IAS 7 "Kapitalflussrechnungen"Die Änderungen sind für Geschäftsjahre, die am oder nach dem 1. Januar 2017 beginnen, verpflichtend anzuwenden. Eine freiwillige vorzeitige Anwendung ist - vorbehaltlich eines noch ausstehenden Endorsements - zulässig.
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