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DRSC-Stellungnahme zum Post-Implementation Review von IFRS 9 (Teil 2: Wertminderung)

Insgesamt ist das neue Wertminderungsmodell in der Bilanzierungspraxis gut anwendbar, etwaige Anwendungsfragen und Herausforderungen wurden nach Einführung und nunmehr fast 5-jähriger Anwendung weitgehend geklärt.

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