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IFRS direkt: Kleinere Änderungen an IAS 1, Practice Statement 2 und IAS 8

Ziel der Änderungen ist es, die Angaben zu Rechnungslegungsmethoden zu verbessern und den Abschlussadressaten zu helfen, zwischen Änderungen von Rechnungslegungsmethoden und rechnungslegungsbezogenen Schätzungen zu unterscheiden.

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