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Die neuen Regelungen des IDW ERS BFA 7 zur Ermittlung von Pauschalwertberichtigungen im HGB-Abschluss: Anrechnungsmodell oder IFRS-Methodik

Artikel in der IRZ vom Februar 2019 zu den Regelungen des Entwurfs und ausgewählten Fragestellungen, die für bilanzierende Institute im Falle einer Verabschiedung umsetzungsrelevant sind von Judith Gehrer, Stefanie Koch und Joachim Krakuhn (alle PwC)

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