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Accounting and Reporting Blog: Das IFRS IC empfiehlt dem IASB Standard-setting zu Sale-and-leaseback-Transaktionen unter Einbezug von Objektgesellschaften

Für den zu beurteilenden Sachverhalt bestand sehr weitgehende Einigkeit, dass sowohl die Regelungen von IFRS 10 als auch die Regelungen von IFRS 16 einschlägig sind und im vorliegenden Sachverhalt nur eine anteilige Gewinnrealisierung in Betracht kommt.

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Karsten Ganssauge

Karsten Ganssauge

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Hamburg

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