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IFRS direkt: Fragen im Vorfeld von Akquisitionen durch SPACs

Weltweit haben SPACs im Januar 2021 Transaktionen mit einem Volumen von fast 26 Mrd. $ abgeschlossen. Diese Transaktionen sind hinsichtlich der Erfüllung von Offenlegungsanforderungen an börsennotierte Unternehmen sowie der Abbildung der Transaktionen in der Rechnungslegung herausdorfernd.

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