IFRS fokussiert – Software-as-a-Service-Vereinbarungen – Auswirkungen auf die Bilanzierung als Folge der digitalen Transformation

Published on: 26 Jul 2021

The IFRS Interpretations Committee has published two agenda decisions clarifying how arrangements in respect of a specific part of cloud technology, Software-as-a-Service, should be accounted for. This German language newsletter offers a detailed discussion on these agenda decisions.

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