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Newsalert IFRS (Ausg. 14, November 2021): Langfristige Schulden mit Covenants

Die vorgeschlagenen Änderungen sind eine Reaktion auf Stellungnahmen zu den im Januar 2020 veröffentlichten Änderungen an IAS 1 und einer sich darauf beziehenden vorläufigen Agenda-Entscheidung des IFRS IC aus Dezember 2020.

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