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Accounting Aktuell Blog: IASB trifft weitere vorläufige Entscheidungen zur IBOR-Reform (Phase 2)

In der Dezember-Sitzung hat der IASB Auswirkungen der Änderung von Referenzzinssätzen auf das Hedge Accounting nach IFRS 9 und IAS 39 diskutiert und vorläufig entschieden weitere Erleichterungen zu gewähren.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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