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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D. Aufstellungspflicht
91
gemäß § 293 Abs. 1 HGB von der gewählten Methode ab, wobei die Methode jedes Jahr
wieder unabhängig ausgewählt werden kann.
- Wendet das Mutterunternehmen die sog. "Bruttomethode" (additive Methode) an, die fur
die Ermittlung der Höhe der obigen Merkmale von einer einfachen Addition der Einzeljah-
resabschlüsse des Mutterunternehmens und der in den Konzernabschluss einzubeziehenden
Tochterunternehmen ausgeht, so dürfen nach § 293 Abs. 1 Nr. 1 HGB folgende Grenzwerte
nach der Addition und vor der Berücksichtigung der Konsolidierung (Forderungen, Schul-
den, Zwischengewinne etc.) nicht überschritten werden:
- Bilanzsumm ...
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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.