IFRS fokussiert — IDW veröffentlicht IFRS-Modulverlautbarung IAS 1-M1 zu Zweifelsfragen bei der bilanziellen Abbildung von Reverse-Factoring-Transaktionen

Published on: 10 Dec 2021

The German Institute of Auditors (IDW) has issued guidance on questions of doubt concerning the accounting treatment of reverse factoring transactions. This German-language newsletter summarises the contents of the draft guidance.


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