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Accounting and Reporting Blog: IFRIC 23 „Steuerrisikopositionen aus Ertragsteuern“ veröffentlicht

IFRIC 23 ist verpflichtend erstmals in Berichtsperioden, die am oder nach dem 1. Januar 2019 beginnen, anzuwenden. Eine freiwillige vorzeitige Anwendung ist – vorbehaltlich eines noch ausstehenden Endorsements – zulässig.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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