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HGB direkt (12/Dez. 2018): BFA des IDW: Entwurf einer Stellungnahme zu Pauschalwertberichtigungen bei Instituten (IDW ERS BFA 7)

Der Bankenfachausschuss des IDW hat den Entwurf einer Stellungnahme zur Rechnungslegung zu Pauschalwertberichtigungen von Instituten (IDW ERS BFA 7) veröffentlicht, der die Stellungnahme aus dem Jahr 1990 ablösen wird.

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