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
107
kann die Vollkonsolidierung dieses Unternehmens gemäß § 296 Abs. 1 Nr. 2 HGB unterblei-
ben.
Die äußerst unklaren Kriterien dieses Einbeziehungswahlrechts werden in der Literatur über-
wiegend kritisch beurteilt und sollen nach einhelliger Meinung eng ausgelegt werden. Danach
muss zwischen den Kosten für die Vollkonsolidierung und der Informationsverbesserung
durch die Einbeziehung der Tochter ein krasses Missverhältnis bestehen, wenn eine Nicht-
einbeziehung auf § 296 Abs. 1 Nr. 2 HGB gestützt werden soll. Solche Missverhältnisse sind
allenfalls vorübergehend, nicht aber dauerhaft vorstellbar. Auch dürfen sie nich
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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.
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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.