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Corona-Virus: ESMA fordert transparente Informationen zu COVID-19-Effekten in Halbjahresfinanzberichten

Die ESMA weist darauf hin, dass Emittenten in den Halbjahresabschlüssen dazu verpflichtet sein können, in einem Umfang über die Auswirkungen der Corona-Pandemie zu berichten, der über die Mindestangaben nach IAS 34 hinausgeht.

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