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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108
E. Konsolidierungskreis
soll (vgl. Biener/Schatzmann, Konzern-Rechnungslegung, 1983, S. 26; Sahner/Sauermann in:
Küting/Weber, Konzernrechnungslegung, 2. Aufl., § 296 Rn. 19 ff.).
Das Konsolidierungswahlrecht wird vor allen Dingen für Kreditinstitute, Versicherungsun-
ternehmen und professionelle Kapitalanlagegesellschaften von Bedeutung sein, die gelegent-
lich Beteiligungen an Unternehmen ausschließlich zum Zwecke der Weiterveräußerung er-
werben. Bei normalen Industrieunternehmen ist das dagegen wohl eher selten der Fall.
3.5 Tochterunternehmen von untergeordneter Bedeutung
Die Vollkonsolidierung eines Tochterunternehmens kann im Konzernabschlus ...
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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.