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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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.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.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.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.
102
E. Konsolidierungskreis
unterscheiden (zum Schaubild E.l vgl. Ordelheide, BFuP 1986, S. 298 f.; Busse von Colbe/-
Chmielewicz, DBW 1986, S. 326 f.).
Wie das Schaubild E.l zeigt, bilden die vollkonsolidierten Unternehmen den Nukleus des
Konzerns und damit den Konsolidierungskreis im engeren Sinne (s. Titelüberschrift zu den
§§ 294-296 HGB). Die allgemeine Voraussetzung für die Einbeziehung eines Unternehmens
im Rahmen dieser Konsolidierungsform in den Konzernabschluss und den Konzernlagebe-
richt ist, wie bereits an verschiedenen Stellen anklang, das Bestehen eines Mutter-/Tochter-
Verhältnisses nach § 290 HGB. Liegt ein solches Verhältnis
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