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Accounting Aktuell Blog: Inflationsausgleichsprämien in IFRS- und HGB-Abschlüssen - Das IDW legt seine Auffassung dar

Der FAB des IDW legt exemplarisch für zwei Tarifverträge in der Chemieindustrie sowie der Metall- und Elektroindustrie seine Auffassung zur Abbildung - v.a. zur Aufwandserfassung - solcher Inflationsausgleichsprämien in IFRS- und HGB-Abschlüssen der Arbeitgeber dar.

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Dr. Bernd Kliem

Dr. Bernd Kliem

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München

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