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IFRS direkt: Notwendige Angaben in Zwischenberichten bei Erstanwendung des IFRS 15

IFRS 15 ist verpflichtend auf Geschäftsjahre anzuwenden, die am oder nach dem 1. Januar 2018 beginnen. Vor der erstmaligen Anwendung im Jahres- bzw. Konzernabschluss sind viele Unternehmen verpflichtet, einen Zwischenbericht nach IAS 34 zu erstellen, in dem erstmals IFRS 15 anzuwenden ist.

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