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German (Deutsch)

 

Related Publications

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    This German-language newsletter provides an overview on Exposure Draft ED/2013/3 'Financial Instruments: Expected Credit Losses'. The publication compares the IASB model with the FASB proposals and also shows first practice implications.

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    This German-language newsletter provides an overview of the standards and interpretations that are mandatorily applicable for the first time in the financial statements for reporting periods ending on 31 December 2012. The publication also gives an overview over the standards and interpretations that are not mandatorily applicable yet but can be applied early.