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1 result for IFRS-Zwischenbericht
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German
English
Ändert
ein
Unternehmen
in
der
von
seinem
ersten
IFRS-Abschluss
erfassten
Periode
seine
Rechnungslegungsmethoden
oder
die
Inanspruchnahme
der
in
diesem
IFRS
vorgesehenen
Befreiungen
,
so
hat
es
die
zwischen
seinem
ersten
IFRS-Zwischenbericht
und
seinem
ersten
IFRS-Abschluss
vorgenommenen
Änderungen
gemäß
Paragraph
23
zu
erläutern
und
die
in
Paragraph
24
Buchstaben
a
und
b
vorgeschriebenen
Überleitungsrechnungen
zu
aktualisieren
. [EU]
If
during
the
period
covered
by
its
first
IFRS
financial
statements
an
entity
changes
its
accounting
policies
or
its
use
of
the
exemptions
contained
in
this
IFRS
,
it
shall
explain
the
changes
between
its
first
IFRS
interim
financial
report
and
its
first
IFRS
financial
statements
,
in
accordance
with
paragraph
23
,
and
it
shall
update
the
reconciliations
required
by
paragraph
24
(a)
and
(b).
The example sentences [G] were kindly provided by the
Goethe Institute
.
Sentences marked by [EU] derived from
DGT Multilingual Translation Memory
. The European Commission retains ownership of the copyright in the original data.
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