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Rckstellungen werden in der Bilanz fr ungewisse Verbindlichkeiten gebildet und werfen in der Praxis zahlreiche Fragen auf, da nicht nur das deutsche Bilanzrecht, sondern auch vermehrt internationale Regelungen beachtet werden mssen. Das Werk geht qualifiziert auf diese Fragen ein und liefert praxisrelevante Antworten.
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