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Nexia Ebner Stolz

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novus IFRS 3rd Edition 2021

Re­verse fac­to­ring is an in­cre­asin­gly po­pu­lar op­tion for pre-fi­nan­cing a com­pany's suppliers. In con­trast to con­ven­tio­nal fac­to­ring, the in­itia­tive co­mes from the cu­st­omer and not from the supplier. In this no­vus IFRS, we in­form you about how the IDW, with the draft amend­ment IAS 1-M1 (Re­verse Fac­to­ring) to IDW RS HFA 50, has cla­ri­fied the ques­ti­ons of whe­ther the pre­vious ob­li­ga­tion from de­li­ve­ries and ser­vices is to be de­re­co­gnized or whe­ther it is to be In ad­di­tion, we will pro­vide you with in­for­ma­tion on the la­test de­ve­lop­ments in the field of fi­nan­cial re­por­ting. In ad­di­tion, we pre­sent the la­test IASB pu­bli­ca­ti­ons "Sub­si­dia­ries not pu­bli­cly ac­coun­ta­ble: Dis­clo­sures in the no­tes" and "First-time ad­op­tion of IFRS 17 and IFRS 9 - Com­pa­ra­tive in­for­ma­tion".

IN FO­CUS

IASB und IFRS IC

EU-EN­DOR­SE­MENT

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