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Anfrage des IDW an das BMF zur Frage einer Abführungssperre analog § 253 Abs. 6 Satz 2 HGBDas BMF sieht nach inoffiziellen Informationen des IDW keine Abführungssperre bei Vorliegen eines Gewinnabführungsvertrags. Das IDW bittet das BMF um eine Bestätigung dieser Sichtweise.
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