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IFRS direkt: Notwendige Angaben in Zwischenberichten bei Erstanwendung des IFRS 9

Der neue Standard für Finanzinstrumente ist für Geschäftsjahre, die am oder nach dem 1. Januar 2018 beginnen, verpflichtend anzuwenden. Vor der erstmaligen Anwendung im Jahres- bzw. Konzernabschluss sind viele Unternehmen verpflichtet, einen Zwischenbericht nach IAS 34 zu erstellen, in dem erstmals IFRS 9 anzuwenden ist.

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