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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118 F. Währungsumrechnung
2. Ein historischer Kurs (Kurs an dem Tag, an dem die Transaktion durchgeführt wurde, also
z.B. ein Umsatz getätigt, ein Anlagegegenstand erworben oder Kapital eingezahlt wurde
bzw. an dem Tag, an dem ein Gegenstand auf seinen aktuellen Zeitwert abgeschrieben
wurde (HK)).
3. Ein Durchschnittskurs (ein gewichteter oder ungewichteter Durchschnittskurs über einen
bestimmten Zeitraum, z.B. das Geschäftsjahr (DK)).
Die in der Literatur diskutierten Verfahren unterscheiden sich dadurch, welchen der drei oben
angeführten Kurse sie für die Umrechnung von Bilanz- und GuV-Positionen jeweils heran-
ziehen. Zukünftige Kurse (z.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.