Bewertung von Feldinventar und stehender Ernte nach § 6 Abs. 1 Nr. 2 ...
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Der Umstellungsgewinn ermittelt sich aus der Gegenüberstellung der neuen und der bisherigen Standardherstellungskosten am maßgeblichen Bilanzstichtag für das gesamte Feldinventar/die gesamte stehende Ernte.
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