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Accounting and Reporting Blog: BMF-Schreiben vom 23.12.2016: Ausschüttungssperre nach § 253 Abs. 6 Satz 2 HGB gilt nicht als Abführungssperre bei Gewinnabführungsverträgen

Auch keine pauschale Einstellung des ausschüttungsgesperrten Betrags in vertragliche/organschaftliche Gewinnrücklagen

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Andreas Bödecker

Andreas Bödecker

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