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Accounting and Reporting Blog: ED/2023/5 – Financial Instruments with Characteristics of Equity Entwurf zu Änderungen an IAS 32

Mit den vorgeschlagenen Änderungen adressiert der IASB insbesondere praktische Anwendungsprobleme bei der Klassifizierung von komplexen Finanzinstrumenten als finanzielle Verbindlichkeit oder Eigenkapitalinstrument.

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Dr. Holger Meurer

Dr. Holger Meurer

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