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DRSC nimmt Stellung zum IASB ED/2021/7

Mit diesem Entwurf hatte der IASB einen Standardentwurf vorgelegt, der es Unternehmen, die keiner öffentlichen Rechenschaftspflicht unterliegen, erlauben würde, die IFRS mit einer reduzierten Anzahl von Angabepflichten in ihrem Einzelabschluss oder einem Teilkonzernabschluss anzuwenden.

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