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IFRS direkt: Enthält Ihre Auftragsfertigungsvereinbarung ein eingebettetes Leasingverhältnis?

IFRS 16 „Leasingverhältnisse" wird sich in vielen Bereichen auf die Rechnungslegung und Finanzberichterstattung von Unternehmen der Pharma- und Life Science-Branche auswirken.

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