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DRSC-Briefing Paper zum IASB-Projekt „Power Purchase Agreements“

Seit Ende 2022 ist eine verstärkte Diskussion um eine als unklar oder wenig entscheidungsnützlich empfundene Bilanzierung von bestimmten langfristigen Energielieferverträgen (sog. „Power Purchase Agreements“) unter IFRS 9 zu beobachten.

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