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Accounting Aktuell Blog: IASB bestätigt Sichtweise zur Bilanzierung von Modifikationen finanzieller Verbindlichkeiten

Bilanzersteller, die derartige Effekte bisher über die Restlaufzeit verteilt haben, müssen ihre bisherige Bilanzierung modifizierter finanzieller Verbindlichkeiten mit der Erstanwendung des IFRS 9 ändern.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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