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IFRS direkt: Überarbeitung des Rahmenkonzepts zur Rechnungslegung erfolgt

Das Rahmenkonzept dient in erster Linie dazu, die grundlegenden Konzepte der IFRS-Rechnungslegung zu definieren, die der Entwicklung von Rechnungslegungsstandards und Interpretationen durch den IASB und das IFRS IC zugrunde liegen.

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