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Mindestbesteuerungsrichtlinie-Umsetzungsgesetz: IDW nimmt Stellung zum Referentenentwurf

Mit Blick auf die Auswirkungen auf die handelsrechtliche Rechnungslegung regt das IDW an, eine temporäre und partielle Ausnahme der Anwendung der §§ 274, 306 HGB auf die Bilanzierung latenter Steuern zu kodifizieren.

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