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IDW regt kurzfristige Änderung der handelsrechtlichen Abzinsungsvorschriften für Pensionsrückstellungen an

Der Zweck der 2016 eingeführten entlastenden Bewertungsregeln für Pensionsrückstellungen (Verlängerung der Durchschnittsbetrachtung von sieben auf zehn Geschäftsjahre), der darin lag, die Nachteile des Niedrigzinsumfelds für die Unternehmen abzumildern, ist entfallen.

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