Ergebnisse der 43. FA FB-Sitzung: IFRS- und HGB-Bilanzierung latenter Steuern im Zuge der KSt-Reform
Abschließend bestand Einigkeit darüber, dass die vorgenannten, bestehenden Rechnungslegungsvorschriften eindeutig sind und keiner zusätzlichen Regelung im Rahmen der gesetzlichen Vorgaben bedürfen.
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