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HGB direkt (6/Dezember 2022): BFA des IDW: Ausgewählte Bilanzierungsfragen für Institute

Der BFA des IDW veröffentlichte einen fachlichen Hinweis zum Jahresende 2022 mit Informationen zu Umwidmungen in das Anlagevermögen, Anpassungen des Managements im Rahmen der Anwendung des IDW RS BFA 7 sowie Fragen zur Anwendung des IDW RS BFA 3 n. F.

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