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IFRS direkt: Erwartungen der ESMA an den Zwischenabschluss und den Zwischenlagebericht in Zeiten der Coronakrise

Die Verlautbarung richtet sich sowohl an Unternehmensvertreter (Unternehmensleitung, Aufsichtsorgane und Prüfungsausschüsse) als auch an Abschlussprüfer.

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