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HGB direkt (10/Dez. 2016): Bilanzierung von Altersversorgungsverpflichtungen: Verabschiedete Neufassung von IDW RS HFA 30

Die verabschiedete Stellungnahme klärt Zweifelsfragen in Zusammenhang mit den geänderten Regeln zur Abzinsung von Pensionsrückstellungen und ist für das kalendergleiche Geschäftsjahr 2016 verpflichtend anzuwenden.

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