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
111
Sind die ersten beiden Voraussetzungen erfüllt, so wird das Unternehmen, welches die Betei-
ligung hält, als "beteiligtes Unternehmen" und das andere als "assoziiertes Unternehmen"
bezeichnet.
Entscheidend fur die Anwendung der Equity-Methode ist folglich die tatsächliche Ausübung
eines maßgeblichen Einflusses, wobei wieder anerkanntermaßen unklar ist, was genau darun-
ter verstanden werden soll. Vieles spricht dafür, dass es inhaltlich um die gleichen Fragen
geht wie bei der einheitlichen Leitung - der explizite Hinweis auf "die Geschäfts- und Fi-
nanzpolitik" in § 311 Abs. 1 HGB bekräftigt das. Nur die Intensität
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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.