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Wertminderung von finanziellen Vermögenswerten der Kategorie "Fortgeführte Anschaffungskosten" nach IFRS 9 87 which name things in virtue Jr which name things in virtue of their non necessary features Juhani Suur Juhola (1886¿1930) die Wertminderungsvorschriften für finanzielle Vermögenswerte der Kategorie ¿Fortgeführte Anschaffungskosten¿ neu zu regeln wird bereits seit ihrer Einführung im Jahr 2003 erhebliche Kritik geübt
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