IRZ 2013, 99 - Steuern und Bilanzen

IRZ
- 2013
  - Heft 3 (Seite 87-123)
    - Blickpunkt: Investment Entities
      - Geisman, Pacter: The IASB’s Investment Entities project - Investors, preparers and the IASB all agree on a consolidation exception
        1. Main issues
        2. Joint deliberations with FASB

IRZ 2013, 99
The IASB’s Investment Entities project - Investors, preparers and the IASB all agree on a consolidation exception
Aufsatz von Sarah Geisman, Paul Pacter