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Accounting and Reporting Blog: IFRS IC veröffentlicht IFRIC 22

Die Interpretation stellt klar, welcher Wechselkurs bei der erstmaligen Erfassung einer Fremdwährungstransaktion in der funktionalen Währung eines Unternehmens zu verwenden ist, wenn das Unternehmen Vorauszahlungen leistet oder erhält.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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