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Modifikation von finanziellen Vermögenswerten im Kontext des IDW ERS HFA 48

Artikel in der IRZ von September 2017 zur Behandlung von Vertragsmodifikationen finanzieller Vermögenswerte nach IFRS 9 unter Berücksichtigung von IDW ERS HFA 48 von Judith Gehrer, Joachim Krakuhn und Peter Schüz (alle PwC).

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