June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
90
D. Aufstellungspflicht
2.3 Teilkonzernabschlüsse nach IFRS und US-GAAP
Besondere Vorschriften, durch die Teilkonzernmütter von der Pflicht zur Aufstellung von
Teilkonzernabschlüssen befreit werden und somit das Tannenbaumprinzip durchbrochen
wird, gibt es lediglich im Rahmen der IFRS. Befreit werden nach IAS 27.10 allerdings nur
solche Teilkonzernmütter,
- die dem Konzern entweder zu 100 % gehören oder bei denen die restlichen Eigner von der
Befreiung wissen und dem nicht widersprechen
- von denen keine Eigenkapitalanteile oder Schuldtitel auf einem öffentlichen Markt (ein-
schließlich regionaler und over-the-counter Märkte) gehandelt werden ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.