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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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.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.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.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.
120
F. Währungsumrechnung
Für die Währungsumrechnung reicht im Idealfall eine Methode aus. Dieser Fall liegt vor,
wenn alle Unternehmen im Konzernkreis ihre Bücher - wie in IAS 21.17 beispielsweise
vorgesehen - jeweils in ihrer funktionalen Währung führen. (Da Jahresabschlüsse in Deutsch-
land gemäß § 244 HGB zwingend in € aufzustellen sind, liegt es zumindest nahe, dass abwei-
chend zum obigen Idealfall Unternehmen bei uns selbst dann ihre Bücher in € führen, wenn
nicht der €, sondern der $ beispielsweise ihre funktionale Währung ist.) In dem Idealfall
kommt es nur zu Umrechnungen aus funktionalen Währungen von Unternehmen in abwei-
chende Berichtswährungen ...
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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.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
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.