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Accounting and Reporting Blog: Neuer Exposure Draft des IASB mit Vorschlägen zur Klassifizierung von Finanzinstrumenten mit ESG-Merkmalen veröffentlicht

Konkret beinhaltet der Entwurf unter anderem folgende wesentlichen Änderungsvorschläge: Klarstellungen zur Klassifizierung von Finanzinstrumenten, deren Zahlungsströme eine Variabilität in Abhängigkeit von einem ESG-Faktor aufweisen.

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