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DRSC nimmt Stellung zum IASB ED/2021/1 Regulatory Assets and Regulatory Liabilities

Das DRSC begrüßt die Bemühungen des IASB, die Grundsätze für den Ansatz, die Bewertung, den Ausweis und die Angaben von regulatorischen Vermögenswerten und Verbindlichkeiten sowie von regulatorischen Erträgen und Aufwendungen festzulegen.

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