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
93
3.2.2 Nettomethode
Hinsichtlich der Gestaltungsmöglichkeiten, die sich aus der Festlegung des Konsolidierungs-
kreises ergeben, gilt das bei der Bruttomethode Beschriebene hier analog, da § 292 Abs. 1
Nr. 2 HGB von einem vom Mutterunternehmen aufzustellenden Konzernabschluss ausgeht,
für den die Wahlrechte nach § 296 HGB naturgemäß auch anwendbar sind. Gleiches gilt für
das Methodenwahlrecht der Umrechnung der Bilanzsumme und der Umsatzerlöse ausländi-
scher Tochterunternehmen.
Da zur Ermittlung der Größenmerkmale Bilanzsumme und Umsatzerlöse bei der Nettome-
thode die Aufstellung einer Probe-Konzernbilanz und Probe-Konzern-Gewinn ...
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