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IAS 32

Begrenzter Nutzen der veränderten Eigenkapitalvorschriften

Language GermanGerman
Book Paperback
Book IAS 32 A Kaindl
Libristo code: 09487938
Publishers Gbi-Genios Verlag, July 2015
Nach IAS 32 muss eine Vielzahl von deutschen Unternehmen bei der Umstellung ihrer Rechnungslegung vo... Full description
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Nach IAS 32 muss eine Vielzahl von deutschen Unternehmen bei der Umstellung ihrer Rechnungslegung von HGB auf IFRS/IAS einen Teil oder das gesamte Eigenkapital in Fremdkapital umwidmen. Die Pflicht, Finanzinstrumente, die bisher unstrittig als Eigenkapital angesehen wurden, im IFRS/IAS-Abschluss als Fremdkapital zeigen zu müssen, hat großen Unmut ausgelöst. Hierauf reagierte das IASB kurzfristig mit einem Entwurf zur Änderung von IAS 32.

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About the book

Full name IAS 32
Author A Kaindl
Language German
Binding Book - Paperback
Date of issue 2015
Number of pages 16
EAN 9783737940559
ISBN 373794055X
Libristo code 09487938
Publishers Gbi-Genios Verlag
Weight 50
Dimensions 178 x 254 x 2
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