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Newsalert IFRS (Ausg. 8, September 2019): IASB finalisiert Phase 1 seines Projekts zur "IBOR-Reform"

Die Änderungen sind erstmals für Geschäftsjahre, die am oder nach dem 1. Januar 2020 beginnen, anzuwenden. Eine freiwillige vorzeitige Anwendung ist möglich.

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