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Leitlinien des BCBS 350 – Aufsichtsrechtliche Erwartungen an die praktische Umsetzung der IFRS 9-Impairment-Regelungen

Zeitschriftenartikel zu den Anforderungen des BCBS 350 an die praktische Umsetzung der IFRS 9-Impairment-Regelungen in der IRZ von April 2016 von Judith Gehrer, Stefanie Koch und Peter Schüz (alle PwC).

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