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Jahren gewidmet haben, zählt ihre Behandlung im Rahmen der handels- und steuerrechtlichen Rechnungslegung zu den bislang …
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At the heart of the current debate on financial reporting standards is conservatism. It is one of the oldest principles in accounting. Most obviously, conservatism is reflected in high market-to-book ratios indicating that accounting measurement understates book value relative to market value....
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