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IFRS direkt: IBOR-Reform: Potentielle Risiken für die Finanzberichterstattung von Banken und mögliche Gegenmaßnahmen

Die Reform des LIBOR und anderer Referenzzinssätze ("IBOR-Reform") kann weitreichende und komplexe Auswirkungen auf die Finanzberichterstattung von Banken nach IFRS haben.

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