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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98 D. Aufstellungspflicht
Steuern einerseits sowie zur Erstellung von Kapitalflussrechnungen, von Eigenkapitalspie-
geln und zur Segmentberichterstattung andererseits ein.
Im Anhang zu Konzernabschlüssen nach § 315a HGB sind sowohl sämtliche in den IAS,
IFRS, SIC und IFRIC geforderten Angaben als auch die Erläuterungen und Ergänzungen
offenzulegen, die in den §§313 Abs. 2 bis 4 und 314 Abs. 1 Nr. 4, 6, 8 und 9 HGB ange-
sprochen werden. Da IFRS keinen Lagebericht kennen, ist der Konzernlagebericht nach
§315 HGB aufzustellen.
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