Accounting and Reporting

Developments in the area of national (HGB) and international (IFRS) accounting and sustainability.

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11.10.2023

Dr. Bernd Kliem

ESMA veröffentlicht 28. Auszug aus der EECS-Datenbank zu Enf ...

Trotz fehlender rechtlicher Bindungswirkung für die einzelnen Enforcement-Einrichtungen, kommt den Entscheidungen bei der Beurteilung vergleichbarer Sachverhalte daher eine faktische Bindungswirkung zu.

Categories: IFRS
Keywords: IAS 32, IFRS 10, IFRS 11, IFRS 15, IFRS ...

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Andreas Bödecker

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Hannover

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Accounting and Reporting

Categories: All (1 found)

ESMA veröffentlicht 28. Auszug aus der EECS-Datenbank zu Enf ...

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Andreas Bödecker

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