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Newsalert IFRS (Ausg. 7, Juni 2016): IASB veröffentlicht Entwurf von Änderungen an IFRS 3 und IFRS 11 (ED/2016/1)Mit Hilfe der vorgeschlagenen Änderungen soll die Definition von ‚Geschäftsbetrieb‘ (business) klargestellt werden, da der Post-implementation Review (PIR) zu IFRS 3 ergab, dass diese Definition schwierig anzuwenden sei.
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