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Newsalert IFRS (Ausg. 4, Juni 2018): IASB veröffentlicht DP/2018/1 "Financial Instruments with Characteristics of Equity"

Das Discussion Paper enthält Ausführungen zu Zielsetzung, Umfang und Herausforderungen des FICE-Projekts und skizziert die vorläufige Sichtweise des IASB zur Anpassung der aktuell in IAS 32 enthaltenen Eigenkapitalkriterien.

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