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IFRS für die Praxis: Leitfaden zur Anwendung der Änderungen an IFRS 9, IAS 39 und IFRS 7 (Phase 1 IBOR-Reform)

Nach der Finanzkrise ist die Ablösung der Referenzzinssätze wie LIBOR und anderer Interbank Offered Rates ("IBORs") weltweit in den Fokus der Regulatoren gerückt.

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