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
zwei der drei Größenmerkmale die grundsätzliche Konzernrechnungslegungspflicht ab dem
zweiten Stichtag einsetzt (vgl. § 293 Abs. 4 HGB). Dabei ist es völlig unerheblich, welche
zwei der drei Größenmerkmale über- oder unterschritten wurden und welche der beiden be-
schriebenen Methoden angewendet wurde.
Der Referentenentwurf zum BilMoG sieht eine Anhebung der Grenzwerte im § 293 HGB auf
21.000.000, 42.000.000, 19.250.000 bzw. 38.500.000 Euro (in der Reihenfolge im Gesetzes-
text und in der vorangegangenen Beschreibung) für Geschäftsjahre vor, die nach dem
31.12.2007 beginnen.
3.2 Problem der Beeinflussungsmöglichkeite ...
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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.
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.Amir M.
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.