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Gesetz zur Umsetzung der Wohnimmobilienkreditrichtlinie und zur Änderung handelsrechtlicher Vorschriften (BGBl. 2016 I 396)

Das Gesetz vom 11. März 2016 ist im BGBl. 2016 Teil 1 Nr. 12 vom 16. März 2016 verkündet worden. Damit wird auch die Änderung des § 253 HGB in Bezug auf die Abzinsung von Pensionsrückstellungen umgesetzt. Die betreffenden Artikel treten am Tag nach der Verkündung in Kraft.

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