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Newsalert IFRS (Ausg. 3, Februar 2021): IASB veröffentlicht Änderungen an IAS 1, dem Practice Statement 2 sowie IAS 8

Die Änderungen treten für Berichtsperioden, die am oder nach dem 1. Januar 2023 beginnen, in Kraft. Eine frühere Anwendung ist - vorbehaltlich eines noch zu erfolgenden Endorsements - zulässig.

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