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DRSC zu: IASB ED/2015/8 zur Anwendung von Wesentlichkeit bei der Abschlusserstellung

Aus Sicht des DRSC erscheint es zweckmäßiger, die Hilfestellung zur Anwendung des Wesentlichkeitsgrundsatzes nicht als IFRS Practice Statement, sondern als Lehrmaterial zu veröffentlichen.

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