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
109
4. Quotenkonsolidierung
Unternehmen, die vom Konzern nicht einheitlich geleitet werden oder bei denen die Voraus-
setzungen für das Control-Konzept fehlen und die daher nicht in Form der Vollkonsolidie-
rung in den Konzernabschluss einbezogen werden, können trotzdem anteilig (quotai) konso-
lidiert werden, wenn sie die in § 310 Abs. 1 HGB genannten Bedingungen erfüllen. Diese als
Quotenkonsolidierung bezeichnete anteilsmäßige Konsolidierung begründet also alleine
keine Pflicht zur Aufstellung eines Konzernabschlusses und Konzernlageberichtes, sondern
ist nur eine besondere Form der Konsolidierung innerhalb der nach
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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.