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Accounting Aktuell Blog: Definition eines Geschäftsbetriebs – IASB veröffentlicht Änderungen an IFRS 3

Die veröffentlichten Änderungen sind erstmals zwingend auf Unternehmenszusammenschlüsse anzuwenden, deren Erwerbszeitpunkt am oder nach dem Beginn der ersten jährlichen Berichtsperiode liegt, die am oder nach dem 1. Januar 2020 beginnt.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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