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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E. Konsolidierungskreis
103
Mutter-ZTochter-
untemehmen nach
- § 290 IHGB?
-§290 II Nr. 3
ja
Wahlrecht wegen
untergeordneter
Bedeutung iSv.
§296 II HGB
ausgeübt?
nein
nein
Wahlrecht iSv.
§2961 HGB
ausgeübt?
nein
Pflicht zur Vollkon-
solidierung nach
§§ 300-309 HGB
Mutter-/Tochter-
untemehmen nach
-§290 II Nr. 1
oder Nr. 2 HGB?
-§29011 Nr. 3
HGB (Satzungs-
bestimmung?)
ja
Wahlrecht wegen
untergeordneter
Bedeutung iSv.
§296 II HGB
ausgeübt?
nein
Wahlrecht iSv.
§ 296
I
HGB
ausgeübt?
nein
nein
Gemeinschafts-
unternehmen
(§310 HGB)?
Pflicht zur Vollkon-
solidierung nach
§§300-309 HGB
untergeordnete
Bedeutung?
nein
Wahlrecht für
Quotenkonsoli-
dierung ausgeübt ...
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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.