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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112
E. Konsolidierungskreis
der Vermögens-, Finanz- und Ertragslage des Konzerns von untergeordneter Bedeutung ist
(Ausnahmetatbestand, § 311 Abs. 2 HGB). Dies wird in der Regel immer dann der Fall sein,
wenn das Konzernunternehmen schon bei der diesbezüglichen Beurteilung im Rahmen der
Vollkonsolidierung (§ 296 Abs. 2 HGB) als unbedeutend eingestuft wurde.
Wird auf ein Unternehmen wegen der Inanspruchnahme des beschriebenen Ausnahmetatbe-
standes (§311 Abs. 2 HGB) die Equity-Methode nicht angewendet oder liegt mangels der
Erfüllung der Voraussetzungen gar kein assoziiertes Unternehmen vor, so sind die Anteile an
dem Unternehmen nach der Anschafíungskostenmethod ...
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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.