authoritative concept

authoritative concept
authoritative concept (authoritative principle) ACC Maßgeblichkeitsprinzip n (Übertragung der formalen und inhaltlichen handelsrechtlichen Jahresabschlussvorschriften, der GoB, in den Bereich der Steuerbilanz)

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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