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Accounting Aktuell Blog: IDW schafft Klarheit über die Bewertung von rückgedeckten Altersversorgungszusagen

Die Grundsätze von IDW RH FAB 1.021 gelten sinngemäß bei der Ermittlung des Fehlbetrags aus mittelbaren Altersversorgungszusagen nach Art. 28 EGHGB.

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Dr. Bernd Kliem

Dr. Bernd Kliem

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