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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F. Währungsumrechnung
123
Bei der zweiten, in USA praktisch verbreiteten Variante der Stichtagskursmethode wird das
Eigenkapital der Tochter ausnahmsweise auf Basis des historischen Kurses zum Zeitpunkt
der Gründung der Tochter oder des Beteiligungserwerbs (hier der Kurs von 1 FWE = 2 € am
01.01.) umgerechnet. Da innerhalb der in Fremdwährung auf Soll- und Habenseite gleich
großen Bilanz der Tochter verschiedene Kurse zur Umrechnung genutzt werden, entsteht die
oben beschriebene Differenz von 400 Euro schon bei der Umrechnung. Sie wird ebenfalls in
der zwischen Grundkapital und Rücklagen vorsorglich geschaffenen Zeile "Differenz" erfasst
un ...
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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.