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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£. Konsolidierungskreis
1. Grundsatz
Der Gesetzgeber hat den Kreis der in den Konzernabschluss und Konzernlagebericht einzu-
beziehenden Unternehmen differenziert geregelt. Danach kann man, wie auch das folgende
Schaubild E.l zeigt, grundsätzlich zwischen
- der Vollkonsolidierung,
- der Quoten- oder anteilsmäßigen Konsolidierung,
- der Equity-Methode und
- der Bewertung einer Beteiligung nach der Anschaffungskostenmethode
Beteiligungen § 271 Abs. 1 HGB
Assoziierte Unternehmen ("maßgeblicher Einfluss") § 311 HGB
Gemeinschaftsunternehmen ("gemeinsame Führung")
Mutter- und alle Tochterunternehmen nach § 290 HGB, außer den nach
§ 296 HGB (Konsolidierungswahlrecht ...
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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.