Accounting and Reporting Blog: IDW veröffentlicht Entwurf einer Stellungnahme zur Rechnungslegung: „Auswirkungen einer Verschmelzung auf den handelsrechtlichen Jahresabschluss“ (IDW ERS FAB 42)
IDW verabschiedet IDW ERS FAB 42: „Auswirkungen einer Verschmelzung auf den handelsrechtlichen Jahresabschluss“
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