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IFRS 9 – Bilanzierung von Finanzinstrumenten (1 Tag)

Regelungen zur Bilanzierung von Finanzinstrumenten mit Schwerpunkt der Vorschriften zur Klassifizierung und Bewertung, zur Ermittlung von Wertberichtigungen (Expected Credit Losses) und zur Abbildung von Sicherungsbeziehungen. Implikationen und Umsetzungsalternativen.

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